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1 – 10 of 175This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…
Abstract
Purpose
This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.
Design/methodology/approach
This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.
Research limitations/implications
There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.
Practical implications
The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.
Originality/value
This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.
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Suhair Alkilani, Martin Loosemore, Ahmed W.A. Hammad and Sophie-May Kerr
The purpose of this paper is to use Bourdieu’s Theory of Capital–Field–Habitus to explore how refugees, asylum seekers and migrants accumulate and mobilise social, cultural…
Abstract
Purpose
The purpose of this paper is to use Bourdieu’s Theory of Capital–Field–Habitus to explore how refugees, asylum seekers and migrants accumulate and mobilise social, cultural, symbolic and economic capital to find meaningful work in the Australian construction industry.
Design/methodology/approach
The paper reports the results of a survey of refugees, asylum seekers and migrants who have either successfully or unsuccessfully searched for employment in the Australian construction industry.
Findings
The findings dispel widely held negative stereotypes of about this group by describing a highly capable workforce which could address significant skills shortages in the industry, while concurrently diversifying the workforce. However, it is found that refugees, asylum seekers and migrants face considerable barriers to finding meaningful employment in the construction industry. In circumventing these barriers, education institutions, charities and community-based organisations play an especially important role, alongside friends and family networks. They do this by helping refugees, asylum seekers and migrants accumulate and deploy the necessary capital to secure meaningful work in the construction industry. Disappointingly, it is also found that the construction industry does little to help facilitate capital accumulation and deployment for this group, despite the urgent need to address diversity and critical skills shortages.
Originality/value
Employing Pierre Bourdieu’s Theory of Capital–Field–Habitus, the findings make a number of new theoretical and practical contributions to the limited body of international research relating to the employment of refugees, asylum seekers and migrant workers in the construction. The results are important because meaningful employment is widely accepted to be the single most factor in the successful integration of refugees, asylum seekers and migrants into a host society and the construction industry represents an important source of potential employment for them.
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Geoff Woolcott, Martin Loosemore, Robyn Keast, Ariella Meltzer and Suhair Alkilani
Construction is one of Australia’s largest employers of young people and the industry is facing a major labor shortage, with young people expected to account for much of the…
Abstract
Purpose
Construction is one of Australia’s largest employers of young people and the industry is facing a major labor shortage, with young people expected to account for much of the shortfall. Surprisingly however, there been little research into the pathways for young people into construction employment. The aim of this paper is to address this gap in research by exploring whether project-based intermediaries can support the development of disadvantaged young people’s trust in the often-problematic systems which are meant to help transition them into employment in construction.
Design/methodology/approach
Employing an in-depth case study approach, this research mobilizes theories of personalized and generalized trust to report the results of interviews with 15 sectoral leaders; focus groups with 12 young people working in construction; and interviews with 11 young people being transitioned into construction employment through a unique project-based intermediary developed by a major Australian construction company as part of its social procurement requirements.
Findings
Findings show that project-based intermediaries can play an important trust-building role in transitioning disadvantaged young people into work in construction. They do this by bridging a young person’s strong social ties (family and friendship) and weak social ties (with government and construction industry organizations), both of which can be problematic when used in isolation to seek employment in construction. By performing a crucial bridging role between a young person’s individual self-interest in acting alone to find work and their collective interest in being part of a collaborative group, the project-based intermediary creates a new form of linking social capital, enabling social procurement policies which target young people to work while also addressing wider systemic problems in Australia’s employment systems.
Originality/value
This research addresses the lack of employment research into young people in construction and the paucity of theory in social procurement research more broadly. It takes an original approach in aligning theories related to a duality of personalized trust and generalized trust seen against the duality of individual intentionality and agency (self-focused) and shared intentionality and agency (group-focused). By doing so it provides new conceptual and practical insights into the important role that construction project-based intermediaries like the one studied here can play in providing innovative cross-sector and collaborative solutions to the world’s growing youth unemployment crisis.
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Wen Wang, Roger Seifert and Matthew Bamber
This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred…
Abstract
Purpose
This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred management in the National Health Service (NHS) in England. It does so through the lens of signalling theory.
Design/methodology/approach
Three years panel data for 2018–2020 covering 207 hospitals was compiled from the annual NHS staff survey and matched with relevant administrative records. Structural equation modelling was used to test the proposed hypotheses at the organisational level.
Findings
The moderated mediating model reveals that persistent racial discrimination by managers and coworkers can disadvantage the career progression of ethnic minority health workers, which in turn reinforces and reproduces economic and health inequalities among them. More importantly, we show how the collective agreement that the senior management team acts (SMTA) on staff feedback can break this vicious circle.
Research limitations/implications
While our research focuses on the not-for-profit health care sector, it opens important opportunities to extend the proposed model to understand organisational inequality and how to address it.
Practical implications
Perceived SMTA can send strong signals to reduce deep-rooted discrimination (race, gender, age, etc.) through resource allocations and instrumental functions. This is also a way to address the current staff burnout and shortage issues in the healthcare sector.
Social implications
This article reveals why the purpose of organisations that provide public service to reduce social inequality was comprised during their business-like operations and more importantly, how to reflect their foundational purpose through management practice.
Originality/value
This study offers a way forward to resolve one of the unintended consequences of KPI-centred management in the not-for-profit sector through unpacking the process of inequality reproduction and, more importantly, how it is possible to break this vicious circle.
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Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
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Rudrajeet Pal and Erik Sandberg
The purpose of this study is to explore the antecedents of uncaptured sustainable value and strategies to generate opportunities to capture it in the circular supply chain of…
Abstract
Purpose
The purpose of this study is to explore the antecedents of uncaptured sustainable value and strategies to generate opportunities to capture it in the circular supply chain of post-consumer used clothing.
Design/methodology/approach
This study is based on an inductive analysis of 21 semi-structured interviews conducted with various stakeholders in the circular clothing supply chain (for-profit and not-for-profit) using the value mapping approach, as previously applied in the literature on sustainable business models.
Findings
Fifteen antecedents of uncaptured sustainable value, and thirteen value opportunity strategies were revealed that hinder or generate multi-dimensional value types. Economic value is impacted the most, while there is lack of explicit understanding of the impact of these antecedents and strategies on environmental and social value capture. From a multi-stakeholder perspective, the ecosystem is emerging as new for-profit actors are developing novel process technologies, while not-for-profit actors are consolidating their positions by offering new service options. There is also an emerging “coopetition” between the different stakeholders.
Research limitations/implications
More granularity in the different types of uncaptured value could be considered, and external supply chain stakeholders, such as the government, could be included, leading to more detailed value mapping.
Practical implications
This research provides practitioners with a value-mapping tool in circular clothing supply chains, thus providing a structured approach to explore, analyse and understand uncaptured value and value opportunities.
Originality/value
This extended value perspective draws upon the value-mapping approach from the sustainable business model literature and applies it in the context of the circular clothing supply chain. In doing so, this research illustrates circular clothing supply chains in a new way that facilitates an improved understanding of multi-dimensional and multi-stakeholder value for embedded actors.
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Stephen Knott and John P. Wilson
A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR…
Abstract
Purpose
A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.
Design/methodology/approach
This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.
Findings
The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.
Research limitations/implications
This was an exploratory study and would benefit from further investigation.
Practical implications
Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.
Social implications
Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.
Originality/value
To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.
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Sebastián Javier García-Dastugue, Rogelio García-Contreras, Kimberly Stauss, Thomas Milford and Rudolf Leuschner
Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food…
Abstract
Purpose
Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.
Design/methodology/approach
The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.
Findings
This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.
Research limitations/implications
The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.
Social implications
The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.
Originality/value
The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.
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Internal workplace coaches are employees who, in addition to their main job, volunteer to provide coaching to work colleagues who are not their direct reports. The purpose of this…
Abstract
Purpose
Internal workplace coaches are employees who, in addition to their main job, volunteer to provide coaching to work colleagues who are not their direct reports. The purpose of this paper is to explore what motivates these individuals to volunteer to be an internal workplace coach and to continue carrying out the role.
Design/methodology/approach
To explore the experiences of internal coaches, a questionnaire was devised and issued; it attracted 484 responses – the largest survey response to date from this population. Following analysis of the questionnaire data, semi-structured interviews were carried out with 20 internal coaches from private, public and not-for-profit UK organisations. The responses were analysed in relation to motivation theory, principally self-determination theory.
Findings
Individuals were motivated to volunteer for the role, and to continue to practise as coaches, in the most part to satisfy intrinsic needs for competence, relatedness and autonomy. The research presents rich information about how coaches perceived these needs were satisfied by coaching. In general, there were only moderate or poor levels of support and recognition for individual coaches within their organisation, indicating limited extrinsic motivation.
Practical implications
The practical implications are that organisations can draw on the findings from this study to motivate individuals to volunteer to be internal coaches and to continue to act in that role.
Originality/value
Many organisations use internal coaches, but there is very little research into what motivates these volunteers.
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Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…
Abstract
Purpose
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.
Design/methodology/approach
By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.
Findings
Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.
Practical implications
Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.
Originality/value
The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.
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