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Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Much of the contemporary literature surrounding the barriers to community self‐help in the advanced economies has placed great emphasis on capital‐orientated barriers, such as a household's access to financial capital, time capital, human capital and social capital. Focusing explicitly on one‐to‐one mutual aid, and drawing on rich qualitative data from two urban communities in the UK, this paper aims to re‐visit the barriers to participation that prevent households from doing more for others in their community. In particular, the paper explores a range of entrenched social taboos that underpin the contested spaces of mutual aid. These include: “being aburden to others”, “false expectations/ inappropriate gestures”, “being taken advantage of” and “being unable to say no”. Furthermore, the paper also addresses the potentially problematic implications that the nature of work undertaken through mutual aid has for the social relationships that are involved. Despite finding previous UK‐based research findings focused on capital barriers to be highly appropriate when considering mutual aid, the paper argues that the current emphasis placed on these barriers in policy and practice is disproportionate. To address this imbalance, the paper concludes that a greater awareness of socially‐orientated barriers must be forthcoming if a more nuanced and accurate reading of mutual aid is to be achieved.

The research that is used to inform the findings of the paper is drawn from 100 in‐depth semi‐structured questionnaires conducted within households in the urban wards of West Knighton and Saffron in the city of Leicester, UK. The methods are designed to generate both quantitative and qualitative findings that engage explicitly with the informal work practices of households.

The paper explores a range of entrenched social taboos that underpin the contested spaces of mutual. These include: “being a burden to others”, “false expectations/inappropriate gestures”, “being taken advantage of” and “being unable to say no”. The main conclusions argue that both social barriers and capital‐based barriers to participation in mutual aid must be given more equal consideration in future academic and policy‐making discourse.

The qualitative nature of the research makes it difficult to meaningfully extrapolate the findings beyond the case studies used.

The research focused on the informal coping strategy of mutual aid offers a deeper insight into this coping strategy. In exploring the various capital and social barriers to participation, the findings offer ways for popular, academic and political communities to reflect on their own approaches to informal volunteerism, and if appropriate these can inform future approaches tasked with tackling these barriers and harnessing mutual aid in society.

In discussing the barriers to participation, the paper gives new insight into the contested geographies of mutual aid at the household and community level. To successfully overcome these barriers and further promote mutualism and community self‐help is seen to be both desirable and necessary particularly following the formal economic crisis that has raised serious questions for the economy and society in recent years.

The research not only adds robustness to previous emerging findings related to the resource‐based barriers to participation in mutual aid, but it also constructively asserts the relevance and centrality of social taboos. The paper argues that these social taboos must form a core point of analyses whenever barriers to greater levels of participation in mutual aid are discussed.

The purpose of this study is to investigate the hybridity of social enterprises (SEs) by examining the barriers to growth they face at the individual, organizational and institutional levels. Through this investigation, the study aims to contribute to our understanding of hybrid SEs and advance knowledge in the field.

This exploratory study uses Gioia’s grounded theory method to analyze qualitative data from 16 interviews conducted with established SEs, dissolved SEs and consulting centers in Vietnam.

SEs do have barriers to growth that distinguish them from traditional enterprises. Hybrids face barriers to growth at individual, organizational and institutional levels. This study offers a theoretical framework and provides the process model of SE barriers to growth. The SE growth process demonstrates the complex and dynamic interplay of specific components within two groups: organizational capacities and the SE ecosystem elements. This highlights the roles of various actors and institutions within the ecosystem in enhancing organizational capabilities and removing barriers to SE growth, extending knowledge of the SE, barriers to growth and the ecosystem literature.

This paper has two main limitations. First, it is an empirical research conducted in a specific context, so the results may not be universally applicable. Second, it has a qualitative approach, which has limitations in comparing differences among different groups, such as hybrids versus traditional enterprises. However, these limitations also open numerous possibilities for further research directions. For instance, future research could apply this theoretical framework to conduct surveys in diverse contexts and use quantitative analysis to further examine the model of hybrid constraints.

The findings of this paper contribute to a more holistic understanding of barriers to growth facing SEs, which is an under-researched topic in the Vietnamese context. This paper offers a theoretical framework of barriers and the process of growth, providing potential recommendations for practitioners seeking to support SEs in addressing their unique challenges, and suggests avenues for further research in this area.

The purpose of the research is to identify the degree of intensity of barriers to the activities of social enterprises (SEs) and to examine the significance of such barriers regarding the financial situation of SE’s in emerging economies.

The data relates to 200 SEs selected from a national survey of 1,300 Polish non-governmental organizations (NGOs). An analysis of barriers to SEs according to the frequency of their occurrence was conducted. An indicator of the intensity of barriers to the activities of social enterprises and an indicator on these enterprises’ overall financial condition were determined. Spearman rank correlation analysis was used to assess the relationship between the indices.

The results of the study indicate that in addition to excessive bureaucracy in public administration and the complex formalities related to the use of private and public funds, SEs have difficulties in maintaining good staff and volunteers, whereas people in key positions reference burnout, not only among their own employees but also in themselves. These have a significant impact on the financial situation of SEs.

This study contributes to the field of social entrepreneurship in two ways. One is at the macro level in that it provides suggestions for public authorities in emerging economies interested in maintaining SEs in good financial condition so that they can effectively fulfil their social functions. The second contribution – the micro approach – is recognizing the extent of the impact of barriers on the financial condition of SEs and also determining the intensity of such barriers with regard to the mobilization of resources by managers, especially in the field of human resources.

The purpose of this study is to contrast the effects of four exit barriers on word of mouth activities. Monetary, service loss, social and convenience exit barriers are compared. The differential effects of these four barriers on the valence of word of mouth (positive, negative), the type of word of mouth recipient (weak tie, strong tie) and the motives (catharsis, company sabotage) for spreading word of mouth are studied.

The data for empirically addressing a set of hypotheses were collected from 185 consumers. The hypotheses were analyzed using ANOVA models along with post hoc tests.

The results suggest that the type of exit barrier matters. Exit barriers, with respect to word of mouth activities, seem to fall on a continuum. On one extreme, the most detrimental barriers are monetary hurdles, and on the other end, the least detrimental barriers are convenience hurdles. Monetary barriers are responsible for the most negative word of mouth and company sabotage. Social and convenience barriers lead to significantly less.

The implications for erecting exit barriers are discussed. In particular, the value of monetary barriers is questioned. The benefits of such involuntary customer retention methods may be offset by the sabotage they invite through negative word of mouth.

The paper provides insights into word of mouth activities of dissatisfied customers that are trapped by various exit barriers. The word of mouth activities investigated include valence, recipient type and motives. The study contrasts monetary, service loss, social and convenience exit barriers.

The purpose of this paper is to develop a framework for the identification, categorization and prioritization of social sustainability barriers in health-care supply chains.

An exploratory survey tool is used to identify barriers that are relevant to a health-care supply chain. The identified barriers are grouped into five main categories and experts’ opinions were applied to validate the content. Finally, an analytical hierarchical process (AHP) is used to prioritize the main categories and sub-categories of the barriers.

The exploratory phase identified 34 barriers that are relevant to a health-care supply chain. These barriers were grouped into the following categories: poor infrastructure, organizational culture, poor coordination, stakeholder disparity, and uncertainty. Organizational culture and poor coordination were assigned the highest priority through the AHP. Overall, lack of management support, lack of commitment and lack of coordination were found to be the top relevant barriers to a health-care supply chain.

This study only explored and prioritized the barriers of social sustainability. Future research should explore the impact of the identified barriers on the overall performance of the hospital supply chain.

The findings of this study may be of value to the local health-care industry in achieving their objectives by overcoming social sustainability barriers, which would in turn facilitate the implementation of social sustainability programs that can positively contribute to the overall supply chain performance.

Social sustainability has grown in importance as a pressurizing issue to push supply chain managers to assess their social impacts on the communities. This is especially important in service supply chains such as health care, where human element is a part of every stage.

Despite practitioners’ and academics’ growing emphasis on the social dimension of sustainability, the categorization and prioritization of social sustainability practices across health-care supply chains and general service care supply chains have not been addressed. This study aims to cover this gap by contributing to both the academic literature and the practical health-care environment.

The purpose of current analytical work is to identify the critical barriers in social isolation in India amid Coronavirus infection disease (COVID) outbreak using the fuzzy-analytical hierarchical process (AHP) method.

The conventional AHP is insufficient for tackling the vague nature of linguistic assessment. Fuzzy AHP had been developed to resolve the hierarchical fuzzy problems, avoiding its risks on performance. In AHP, all comparisons are not included; thus, to find the priority of one decision variable over other, triangular fuzzy numbers are used.

A total of eight critical barriers in social distancing in India during COVID-19 have been compared and ranked. Dense population has emerged as the most culpable barrier in social isolation in India amid COVID outbreak followed by compulsion for pecuniary earning and general incautiousness. A total of eight critical barriers in social distancing in India during COVID-19 in four categories (societal barriers, insufficient facilitation barriers, growth-related barriers and population related barriers) have been compared and ranked.

On the basis of the numeral values, “growth-related barriers” attained top position followed by “population-related barriers” and “insufficient facilitation barriers.” The current work has explored the possible factors which can become key game changers to control the pace of spread of the pandemic.

The aim of this study was to assess whether the removal of blood donation “barriers” facilitates blood donation intentions, using a sample of African migrants, and to identify the implications for social marketing. African migrants are currently under-represented as blood donors in Australia. Some members of the African community have unique donation needs that can only be served by this community.

Interviews were conducted with 425 people from the African community in Victoria and South Australia. Factor analysis was performed on the barriers and the removal of barriers. Item groupings for both constructs differed, suggesting that barriers and their removal are not necessarily opposite constructs.

The cultural society factor was negatively associated with blood donation intention (i.e. a barrier), whereas engagement and overcoming fear were positively associated with blood donation intention (i.e. facilitators). Cultural issues and lack of understanding were not seen to impede blood donation. Additionally, the removal of cultural barriers did not facilitate increases in blood donation intentions. Thus, the removal of barriers may not be sufficient on their own to encourage donation.

This only examines the issue with regards to whether the removal of barriers is a facilitator of blood donation with one group of migrants, and relationships may vary across other migrant and non-migrant groups.

Policymakers often use social marketing interventions to overcome barriers as a way of facilitating blood donation. This research suggests that removing barriers is indeed important because these barriers impede people considering becoming blood donors. However, the findings also suggest that the removal of barriers is insufficient on its own to motivate blood donations (i.e. the removal of barriers is a hygiene factor). If this is the case, social marketing campaigns need to be multifaceted, removing barriers as well as leveraging facilitators, simultaneously.

This work identified that the impact of barriers and their removal may facilitate effective social marketing campaigns in differing ways, in the context of blood donation.

How barriers and their removal impact social marketing activities (i.e. blood donation behaviour) has generally not been explored in research.

The purpose of this study is to investigate children’s school lunchboxes and explore the influence of carer’s perceived benefits and barriers towards healthy eating on the food contents packed for lunch.

Drawing on exchange theory, the study explores the relationship between carer’s perceived benefits and barriers towards healthy eating and the lunchbox contents a carer packs for their child. An online survey was completed by 876 parents and carers. Statistical analysis techniques, including one-way ANOVA and exploratory factor analysis (EFA) were used to analyse the data.

The analysis revealed that perceived benefits and barriers towards packing healthy foods had a significant impact on the reported contents packed for lunch. Results indicate the segment with the highest perceived benefits and the lowest perceived barriers towards packing healthy lunches reported packing healthier foods than the remaining three segments.

Social marketers should develop interventions to promote the benefits of healthy eating, while overcoming the perceived (and real) barriers that prevent healthy lunches from being packed. Study limitations and future research directions are outlined.

Drawing on exchange theory, the current study demonstrated how simultaneous measurement of benefits and barriers that are later divided into high and low groups impacts lunchbox packing behaviours (Nelson et al., 2010). This study contributes to the literature providing further empirical evidence that use of commercial marketing theories in social marketing is warranted and that theoretically derived segmentation approaches are available for social marketing practitioners.

The paper aims to identify and discuss barriers and facilitators to four processes implied in knowledge management (KM; acquisition, creation, sharing, and transfer). Technological, socio‐organizational, and individual barriers and facilitators are considered.

A literature review was carried out. Four databases (ISI Web of Science, EBSCO, Emerald, and ProQuest) were used for identifying relevant papers. The search covered the time period between January 1985 and August 2010.

Factors affecting the four KM processes involve some form of social capital and the interaction between technology and users' needs and activities. In addition to technology and social capital variables, other factors such as leadership, performance‐oriented culture, training and development practices, and T‐shaped skills emerged as relevant for KM processes. The authors conclude that KM thrives in positive organizational contexts and fails when the infrastructure establishing positive contexts is absent.

A hybrid positive approach (adopting the “positive deviance” lens of positive organizational scholarship without neglecting the negative features of organizational life) is adopted. The authors argue that the strategies to fight negative features of organizational life for improving KM processes are potentially different from those seeking to promote positive qualities with the same aim. A fruitful perspective for studying and improving KM processes may be to look for the constructive tension emerging from positive and negative features of organizational life. In short: only by advancing positivity and removing negativity may KM flourish.