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1 – 10 of 406Rachid Jabbouri, Yann Truong and Helmi Issa
We explore how NGO’s local entrepreneurial initiatives to empower women entrepreneurs can compensate for weak state policies for women in a context of male-dominated…
Abstract
Purpose
We explore how NGO’s local entrepreneurial initiatives to empower women entrepreneurs can compensate for weak state policies for women in a context of male-dominated socio-cultural norms.
Design/methodology/approach
We use the case of a local entrepreneurial initiative launched in the Atlas region of Morocco, the Empowering Women in the Atlas Initiative (EWA). We collected data through 51 semi-structured interviews of women entrepreneurs in three cooperatives which exploit the natural resources of their region to establish a social venture. Our data are longitudinal as they were collected at two time periods: before and after the initiative.
Findings
The findings of this study suggest that local entrepreneurial initiatives can have a significant impact on rural women entrepreneurs’ empowerment. The improved perception of empowerment has not only helped them develop capacities to leverage the business opportunities linked to the natural resources of their region, but it has also increased their status and role within their family and community.
Practical implications
We make recommendations for policymakers to encourage this type of initiative to compensate for the absence of supporting policies geared toward women.
Originality/value
Our study is one of the first to look at empowerment as a policy instrument to develop women entrepreneurial activities in rural areas of developing countries. Our paper uses a unique hierarchical perspective and a multidimensional framework for analyzing social cooperative ventures and rural women entrepreneurs’ empowerment. Our paper unravels interesting insights for women entrepreneurs’ narration strategies.
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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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This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Abstract
Purpose
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.
Design/methodology/approach
A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.
Findings
This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.
Originality/value
By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.
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Rishabh Rajan, Mukesh Jain and Sanjay Dhir
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Abstract
Purpose
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Design/methodology/approach
A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.
Findings
This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).
Practical implications
The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.
Originality/value
There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.
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Nhan Nguyen, An Dang, Tai Ngo, Hieu Tran and Dung Tran
This study aims to investigate the role of self-esteem in mediating the relationship between passive social networking usage (PSNU) and life satisfaction, as well as whether the…
Abstract
Purpose
This study aims to investigate the role of self-esteem in mediating the relationship between passive social networking usage (PSNU) and life satisfaction, as well as whether the relationships between PSNU and self-esteem/life satisfaction as well as self-esteem and life satisfaction vary by gender.
Design/methodology/approach
This research is conducted in compliance with the ethical standards of the American Psychological Association’s study on a subject of 304 students. Study participants are invited to participate in the survey by completing the anonymous questionnaire regarding passive social network usage, self-esteem and life satisfaction.
Findings
The findings indicate that self-esteem mediated the relationship between PSNU and life satisfaction. Furthermore, gender moderated the self-esteem and life satisfaction relationship, and such an effect was stronger for females than males.
Research limitations/implications
This study, adopting a cross-sectional design and self-report scale, examined the relationship between PSNU and life satisfaction. However, the short study duration hindered establishing a cause-and-effect relationship. Credibility concerns arose from participant-induced noise variables in the self-report scale. Future research should use diverse methods to validate underlying mechanisms. Despite limitations, the study revealed self-esteem as a mediating factor, alleviating the negative impact of PSNU on life satisfaction. Both male and female users are encouraged to engage in self-education, valuing their self-esteem for heightened life satisfaction.
Originality/value
These findings contribute to the understanding of how passive social network usage predicts life satisfaction (mediating effect of self-esteem) based on social comparison theory and when self-esteem increases life satisfaction (moderating effect of gender) based on social role theory of gender differences.
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This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…
Abstract
Purpose
This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.
Design/methodology/approach
Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.
Findings
APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.
Research limitations/implications
SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.
Practical implications
Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.
Social implications
The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.
Originality/value
This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.
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The transcript talks about early days of disaster risk reduction from a community based perspective all the way from the 70s.
Abstract
Purpose
The transcript talks about early days of disaster risk reduction from a community based perspective all the way from the 70s.
Design/methodology/approach
The transcript and video was developed in the context of a UNDRR project on the History of DRR.
Findings
The transcript presents learnings from past experiences using citizenry-based development-oriented disaster management.
Originality/value
Citizenry-based development-oriented disaster management is not yet fully captured in the literature.
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Tu Le, Thanh Ngo, Dat T. Nguyen and Thuong T.M. Do
The financial system has witnessed the substantial growth of financial technology (fintech) firms. One of the strategies that banks have adopted to cope with this emergence is to…
Abstract
Purpose
The financial system has witnessed the substantial growth of financial technology (fintech) firms. One of the strategies that banks have adopted to cope with this emergence is to cooperate with fintech firms. This study empirically investigated whether cooperation between banks and fintech companies would improve banks’ risk-adjusted returns.
Design/methodology/approach
We developed a novel index of bank–fintech cooperation across various fintech sectors. A system generalized method of moments (GMM) was used to examine this relationship using a sample of Vietnamese banks from 2007 to 2019.
Findings
The findings show that the diversity of bank–fintech cooperation across seven sectors tends to enhance banks’ risk-adjusted returns. The results also highlight that this relationship may depend on the types of fintech sectors and bank ownership. More specifically, the positive association between this cooperation and banks’ risk-adjusted returns only holds in the comparison sector of fintech, whereas there is a negative relationship between them in the payments and mobile wallets sector. Furthermore, state-owned commercial banks that engage in more bank–fintech cooperation tend to generate greater earnings. If we look at listed banks, the positive effect of bank–fintech partnerships on risk-adjusted returns still holds. A similar result was also found in the case of large banks.
Practical implications
Our empirical evidence provides motivations for incumbent banks to implement appropriate strategies toward diversity in bank–fintech partnerships when fintech firms have engaged in various financial segments.
Originality/value
This study adds more evidence to the existing literature on the relationship between bank–fintech cooperation and bank performance.
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David James Schmidtke, Mai Nguyen and Sharyn Rundle-Thiele
This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.
Abstract
Purpose
This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.
Design/methodology/approach
Three sequential phases were followed to deliver the social marketing intervention. Phrase 1 (formative research) gained insights that guided a subsequent social marketing intervention. Phase 2 (pilot intervention) gathered preliminary results, to support the development of the final intervention. Phase 3 (intervention) evaluated the effectiveness of the two-month social marketing intervention.
Findings
The results from the intervention tested in this paper identified significant behaviour change in physical activity, demonstrating the effectiveness of the intervention. Furthermore, the paper identifies which intervention inputs contribute to behaviour change and which do not.
Research limitations/implications
This paper describes the outcomes from an eight-week pilot programme that aimed to increase rates of physical activity for Indonesian adolescents and provides early evidence of impact.
Practical implications
This study found that providing adolescents with the opportunity to play team sports increases physical activity behaviour.
Originality/value
There is a lot of ground that needs to be made in terms of designing programs capable of achieving impact in the Global South. The approach reported in this paper can serve as a best-practice model for researchers wanting to drive lasting behaviour change to overcome known inequities in the Global South.
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Md Imtiaz Mostafiz, Farhad Uddin Ahmed, Fahad Ibrahim and Shlomo Yedidia Tarba
This study aims to investigate how international entrepreneurial firms (IEFs) successfully commercialise innovative products/services internationally. In doing so, the authors…
Abstract
Purpose
This study aims to investigate how international entrepreneurial firms (IEFs) successfully commercialise innovative products/services internationally. In doing so, the authors examined the role played by the international dynamic marketing capability (IDMC) in the relationship between explorative and exploitative innovation and commercialisation. In addition, the authors also evaluated how the breadth and depth of international networks facilitate IEFs in upholding the effects of the IDMC to influence commercialisation.
Design/methodology/approach
To test the research model, structural equation modelling is used based on time-lagged survey data drawn from 201 Malaysian IEFs. To validate the results, additional robustness tests and endogeneity analyses have been performed.
Findings
The findings show that the IDMC positively mediates the relationship between explorative and exploitative innovation and commercialisation. Furthermore, the finding exhibits that the effects of the IDMC on commercialisation are positively moderated by the breadth and depth of international networks.
Originality/value
Given the fragmented and general nature of the extant marketing research on the IDMC, the study contributes to the international marketing literature by providing rich and nuanced pertinent knowledge. This study advances dynamic capability theory in relation to IEFs by establishing the IDMC as a functional capability suited to enable them to successfully commercialise the products/services resulting from explorative and exploitative innovation.
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