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The paper aims to explore the roles and impact of design in incubating and accelerating social enterprises. It aims to understand design’s influence on social enterprise ecosystems and in improving outcomes for social enterprises.

The study used an exploratory, qualitative approach, using case studies and interviews. The comparative case-study methodology was applied to evaluate the influence of design on the development of social enterprises in the UK and South Korea and identify critical issues in their utilisation of design. Empirical data included: in-depth case studies of design utilisation practices (UK = 6; South Korea = 15) and design applications (UK = 2; South Korea = 2) for the growth of social enterprise and its ecosystem; 27 social enterprise/design experts (UK = 17; South Korea = 10); and 22 social enterprises (UK = 12; South Korea = 10). Content and thematic analysis were used to synthesise the findings.

Findings demonstrate the differing influences of design on social enterprise, from improving products/services and business models to enhancing social enterprise ecosystem support and networks. Future directions are suggested for applying design for social enterprise growth, business stage development and systematising interactions between the social enterprise and design sectors.

The research is based on case studies from only two countries. Further, the adoption of working definitions of social enterprise in the countries may result in the research underestimating the heterogeneity of social enterprise.

The findings contribute to optimising efficient ecosystem development to improve social enterprise competitiveness and innovation.

This paper establishes a research foundation on design for social enterprise, offering theoretical and practical insights into its impact on growth.

My way or the highway: A stronger partner in humanitarian relief collaboration often seeks control over its weaker partners by leveraging diverse power tactics that may be non-coercive or coercive in nature. In this backdrop, this research accentuates the perspective of weaker partners to understand how a weaker partner drives collaborative synergy under power tactics. Weaker partner in the collaborative dyad resembles the humanitarian organization (HO) who is less capable in terms of access to resources. This partner is further dependent on the stronger HO's directives to participate in the relief work.

Based on social exchange theory (SET), a collaborative dyad in humanitarian relief work is visualized from the perspectives of power and power disparity. In terms of power, mediated power tactics such as legal, coercive and reward powers are considered. Disparity recognizes the presence of a stronger and a weaker partner. Set also magnifies the insight on conflict and trust that can respectively hamper and improve the synergy between partners. In total, 295 executives representing self-reported weaker HOs are surveyed.

Legal power, as experienced by the weaker partner, bears a positive impact over collaborative performance to improve collaborative synergy. Coercive power shows a negative impact. Reward power again bears a positive impact. Coercion can complicate collaborative synergy by establishing conflicts. Yet, the trust of weaker partner on stronger HO positively moderates the negative impact of conflict over collaborative performance.

This research invokes the view of power disparity to explain synergy in inter-organizational collaboration from the perspective of weaker partners.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

The onset of the coronavirus disease 2019 (COVID-19) has led to loss of lives and jobs and other adverse effects on persons, families and businesses. With its frightening tendencies, it was a sigh of relief with the discovery of vaccines to mitigate its disastrous effects. However, participation in the vaccination exercise in Ghana has been slow and unencoraging. This paper sought to identify the factors that influence the perception and willingness of individuals to receive the COVID-19 vaccine.

For this study, structured questionnaires were administered to 1,350 respondents selected at random by way of purposive sampling from specific regions that were also randomly selected. Out of this sample, a total of 1,296 were found to be in useable form. The probit model estimation with marginal effects was used to determine both perception and willingness to take the COVID-19 vaccine.

The authors observed that increases in age and manufacturing sector workers were positively associated with vaccine perception, while both males and females residing in the Bono and Central regions had negative perceptions toward the vaccine. Among male workers, education and living in Accra had a negative relationship with vaccine perception, while for female workers, education had a positive influence on vaccine perception. Additionally, workers in the transport sector and those residing in urban areas were more inclined to receive the COVID-19 vaccine in Ghana, regardless of gender. Again, the authors observed that larger household size, people with no formal education and females with primary education were more willing. Also, increase in age for males reduced willingness, while residents in the greater Accra region were less willing to take the vaccine.

To the best of the authors' belief and knowledge, the observations and recommendations made are consistent with theory and empirical studies and contribute immensely to the discussions about the most effective ways of combating the COVID-19 pandemic. It also offers a nuanced perspective on how policy-makers can enact policies that ensure efficient and effective ways of dealing with future epidemics.

Irrigation facility has been identified by many researchers as one of the essential institutional factors in agriculture sector of any country, including India. Furthermore, its importance has also been admitted in the agro-productions in any provinces, districts and blocks. The equitable distribution of such facilities may lead to equitable distributions in the productivity of land for different crop productions. Under this milieu, this chapter intends to examine the trends in the different types of paddy production and irrigational facilities in the Paschim Medinipur District of West Bengal State in India and tries to correlate whether disparities in paddy production are associated with disparities in the distribution of irrigational facilities. The results show positive association between the two and prescribe inclusive arrangements of irrigational facilities to all the blocks in the district to have long-term solutions.

Although recent literature has examined diverse measures adopted by SMEs to navigate the COVID-19 turbulence, there is a shortage of evidence on how crisis-time strategy creation behaviour and digitalization activities increase (1) sales and (2) cash flow. Thus, predicated on a novel strategy creation perspective, this inquiry aims to investigate the crisis behaviour, sales and cash flow performance of 528 SMEs in Morocco.

Novel links between (1) aggregate wage cuts, (2) variable operating hours, (3) deferred payment to suppliers, (4) deferred payment to tax authorities and (5) sales performance are developed and tested. A further link between sales performance and cash flow is also examined and the analysis is conducted using a non-linear structural equation modelling technique.

While there is a significant association between strategy creation behaviours and sales performance, only variable operating hours have a positive effect. Also, sales performance increases cash flow and this relationship is substantially strengthened by e-commerce digitalization and innovation.

Theoretically, to the best of the authors’ knowledge, this is one of the first inquiries to espouse the strategy creation view to explain SMEs' crisis-time behaviour and digitalization. For practical purposes, to supplement Moroccan SMEs' propensity to seek tax deferrals, it is argued that debt and equity support measures are also needed to boost sales performance and cash flow.

The increased concerns for the environment have led organizations, businesses and nations to act environmentally friendly. This has also pressurized the banking sector to adopt green practices. However, there is a dearth of studies related to green banking (G-banking) adoption practices (GBAP) on banking performance. Hence, by considering the resource-based view theory, this study aims to examine the impact of GBAP on banking performance, i.e. financial, operational and environmental performance.

The data was acquired from banking personnel in Pakistan using a five-point Likert scale questionnaire and a non-probability purposive selection technique. In total, 400 responses were gathered, on which data screening was performed to detect and delete outliers. On a useful sample of 360, partial least square-structural equation modeling was used to validate the hypotheses.

The findings revealed that GBAP positively affects the environmental, operational and financial performance of the banks. The findings further revealed that GBAP largely affects environmental performance followed by operational performance and financial performance, respectively.

The study findings offer various insights to the policymakers and the banking sector to better implement G-banking practices in improving banking performance.

To the best of the authors’ knowledge, this is one of the first studies to look at the effect of GBAP on key performance outcomes, i.e. financial and operational performance. This study also verifies the use of resource-based perspective theory in the context of G-banking.

Low-fit brand extensions offer several potential benefits, yet their success is challenging. Building on construal level theory, this study aims to investigate how different advertising appeals can improve the evaluations of low-fit brand extensions through two different processes (cognitive and affective).

Two experiments were conducted with US consumers. Study 1 used a 2 (extension fit: high, low) × 2 (ad appeal: abstract, concrete) between-subjects design. Study 2 applied a 2 (brand associations: promotion, prevention) × 2 (ad appeal: promotion, prevention) between-subjects design. Multivariate analyses and follow-up means comparisons were used to analyse data.

Study 1 found that an abstract ad appeal is more effective for promoting low-fit brand extension because it improves the perception of fit. Study 2 showed promotion vs prevention ad appeals lead to better evaluation of low-fit brand extensions when matched with parent brand associations (promotion vs prevention) in terms of construal level. This matching effect is underpinned by processing fluency.

Ad appeals can influence low-fit brand extension evaluation by influencing the perception of fit (cognitive process) or processing fluency (affective process). Future research could consider different ad appeals and other construal related factors to generalise these findings.

Marketers can design different ad appeals to effectively advertise low-fit brand extensions. These findings can guide managers in the development of effective advertising strategies.

This research offers a new perspective on how ad appeals can enhance low-fit brand extension evaluation.