Search results

The purpose of this study is to contribute to the discussion surrounding impact measurement on social enterprises (SEs). The findings provide a more nuanced perspective on tensions that often emerge from SEs journeys by presenting the complexities which social entrepreneurs and investors should be attentive to.

This research used grounded theory as the means to explore how stakeholders accomplish the requirements for impact measurement, overcoming the challenges that arise in the process. Through 18 semi-structured interviews, the authors develop a conceptual model to better understand how a practice that is often taken for granted might compromise SEs achievements and sustainability in the long term.

The proposed model uncovered an unintended consequence of impact measurement: mission drift. The requirements to assess the social impact raise expectations on different actors and create challenges that affect the true purpose of SEs, the delivery of their social mission.

This study contributes to research and practice. First, the authors develop a theoretical model for social entrepreneurs and social investors to shed light on the hidden consequences of impact measurement. Second, the authors strengthen the knowledge in the field by conducting a study on SEs outside the mainstream Western-centric context.

The authors enrich the literature by exploring the tensions related to impact measurement in SEs in the Global South and unravel new perspectives on the subject.

There is a paucity of studies on factors influencing social entrepreneurial behaviours or actions. Against this background, this study aims to explore factors and challenges affecting Enactus members’ social entrepreneurial actions in Nigeria.

This study adopted a qualitative approach, and data were gathered through three focus group discussions involving 25 people (18 Enactus members, 4 faculty advisors and 3 business advisory board members). The study adopted a content analysis technique for data analysis.

The findings reveal that social mission orientation, desire to create social impact and social problems influence Enactus members’ social entrepreneurial actions. Other influencing factors include social entrepreneurial passion, moral obligation, social empathy and social support. In addition, the study finds that financial and time constraints affect Enactus members’ social entrepreneurial actions.

The findings have implications for social entrepreneurs/enterprises, governments/policymakers and Enactus members.

To the best of the authors’ knowledge, this is the first qualitative study that provides insights into the factors influencing a group of people towards social entrepreneurial actions.

Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to understand the motives behind virtual goods purchases. We investigated the direct and indirect effects of functional, emotional, and social values through player satisfaction on purchase intention toward virtual goods among online players.

In total, we surveyed 332 online game players utilizing a structured questionnaire. We employed a multi-analytic approach combining partial least squares structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) to examine the proposed relationships.

The findings show that all dimensions of value and player satisfaction significantly affect the intention to acquire virtual goods. However, social value does not exert a significant effect on player satisfaction. Moreover, we confirmed that player satisfaction mediates the relationships between functional value, emotional value, and purchase intention. Furthermore, NCA results indicated that all predictors in the model are necessary conditions of purchase intention for virtual goods.

These findings contribute to an enhanced understanding of purchase intentions among online game players from a symmetric (PLS-SEM) and asymmetric (NCA) perspective by proposing a multi-analytic approach.

The purpose of this study was to investigate the determinants of purchase intentions for utilitarian and hedonic counterfeit sporting goods among Muslim’ consumers. The moderating effect of income and status consumption was also examined.

Questionnaires were distributed among male undergraduate university students who were consumers of sports goods. A total of 360 valid and usable questionnaires were collected and analyzed through descriptive and inferential statistics.

The results showed that perceived risk, personal gratification, religiosity, information susceptibility and normative susceptibility all have a positive and significant effect on negative attitudes toward counterfeit sports goods. The effect of a negative attitude toward counterfeit goods was also negative and significant for the intention to purchase utilitarian and hedonistic goods. Income was not a moderator in the relationship between negative attitudes and the intention to purchase utilitarian and hedonic goods. However, the moderating effect of status consumption on the intention to purchase both utilitarian and hedonic goods was significant.

The use of a male-only student sample potentially limits the generalization of the findings, but not the underlying relationships between the variables. Efforts to discourage or prevent the purchase of counterfeit sporting goods should highlight the risk and reduced personal gratification associated with purchasing counterfeit products, while also appealing to a person’s faith-based ethics.

This study produces a novel model explaining the purchase intentions for utilitarian and hedonic counterfeit sporting goods. This model can inform the development of anti-counterfeiting strategies in Muslim countries.

The market value of luxury goods at the global and national levels continues to increase from year to year. The sales growth of the Indonesian luxury goods market is currently at 6.6% per year. The largest sales sector in the market is the fashion sector, with more than US$700m per year. Several big cities in Asia, including Jakarta, experienced a shift in the age group of luxury goods buyers to a younger group with limited income resources. The behavior of purchasing luxury goods in the low-income group is contrary to Islamic values, which prioritize the fulfillment of needs rather than the fulfillment of desires. This study aims to analyze the factors that influence the intention of Muslim Generation Z consumers to buy luxury fashion products.

The purposive sampling method in this study involved 240 respondents who had bought luxury fashion products in the masstige category in the past two years. This study adopts the Theory of Reasoned Action (TRA) model and a quantitative approach through the structural equation modeling method.

The results of this study indicate that attitude towards behavior, subjective norms, self-esteem and materialism have a significant positive effect on the intention to consume luxury fashion, while the influence of religiosity was found to be insignificant. At the same time, religiosity has a significant negative effect on attitude towards behavior and subjective norms.

These findings indicate that if consumers who have a positive attitude toward luxury fashion purchases, can be influenced by their significant others, self-esteem and materialistic nature, then they tend to buy luxury fashion items.

This study extends the theory of TRA by adding religiosity, self-esteem and materialism and it uses Muslim Generation Z as the respondent. Masstige category of luxury brands is also used to take into account the affordability of its generation toward luxury fashion products.

This paper aims to evaluate the influence of relative social standing, society’s level of restrictions and consumption adequacy on life satisfaction as well as to examine the moderating effect that an environment of social deprivations can cause in this relationship.

The analysis uses data from 23,152 individuals distributed in 272 regions of 18 developing countries collected from the World Values Survey (WVS). Given the hierarchical structure nature of the data in a cross-country setting, the paper utilizes a multilevel linear mixed-effects model with cross-level interaction.

The results show that social deprivation, perception of inadequate consumption and lower social standing negatively affect life satisfaction. Likewise, social comparison and consumption adequacy are moderated by the level of social deprivation, showing that the effect of these variables on life satisfaction is more pronounced for individuals living in regions with a higher level of deprivation than for those living in more affluent societies.

This study enhances the comprehension of well-being within contexts characterized by elevated levels of social deprivation. Furthermore, it provides evidence that objective and subjective deprivations are not independent and antithetical concepts but act mutually in reducing individual well-being.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0623

Although extant literature exists on luxury consumption, limited studies have focused on motivation and values to consume luxury brands among athletes. The study aims to uncover the motivations that guide athletes’ decision-making processes to consume luxury brands.

The study utilized the theory of prestige consumption to develop a model. The model posits that bandwagon, snob and veblen motivations guide athletes to seek social and conspicuous values in their consumption of luxury brands. A survey-based questionnaire approach was used to collect data from 343 athletes from Turkey by considering brands from different product categories.

Findings indicated that bandwagon and veblen motivations are associated with social and conspicuous values. The findings also suggested that bandwagon, snob and veblen motivation are positively associated with luxury consumption intentions. Also, the social and conspicuous values of athletes determine their intentions to consume luxury. The mediating effects of social and conspicuous values are also confirmed.

The study's findings are first to empirically examine the influence of motivations on social and conspicuous value among athletes. The results show that the luxury consumption motivations of the athletes have a strong role in their intention to purchase luxury products. The findings also offer novel managerial implications.

The purpose of this paper is to identify the influence of homophily and social identity in eWOM adoption and influence on music consumption in streaming platforms. The study also proposes a framework for eWOM influence on product consumption.

Data were collected through an electronic questionnaire with a total of 524 valid responses. A partial least square methodology was used to approach the data analysis.

The findings indicate that both homophily and social identity have an influence on eWOM effect. Additionally, homophily shows influence on social identity being an important value to the total influence. It is also confirmed how eWOM has direct influence on music consumption.

Social information of consumers becomes more relevant than ever, as the results contribute to highlight its importance as a message adoption influencer and product consumption driver.

This study contributes to social communication theory by identifying homophily and social identity as valuable assets during eWOM generation. The research brings a new angle to social identity theory in the social network environment and influences eWOM adoption in music streaming consumption.

El propósito de este estudio es identificar la influencia de la homofilia y la identidad social en la adopción de eWOM y su influencia en el consumo de música en plataformas de streaming. El estudio también propone un marco para la influencia de la eWOM en el consumo de productos.

Los datos se recopilaron a través de un cuestionario electrónico con un total de 524 respuestas válidas. Se utilizó una metodología de Mínimos Cuadrados Parciales para abordar el análisis de datos.

Los hallazgos indican que tanto la homofilia como la identidad social tienen una influencia en el efecto de la eWOM. Además, la homofilia muestra influencia en la identidad social siendo un valor importante para la influencia total. También se confirma cómo la eWOM tiene influencia directa en el consumo de música.

Este estudio contribuye a la teoría de la comunicación social identificando la homofilia y la identidad social como activos valiosos durante la generación de eWOM. La investigación aporta un nuevo enfoque a la teoría de la identidad social en el entorno de las redes sociales e influye en la adopción de eWOM en el consumo de música en streaming.

La información social de los consumidores se vuelve más relevante que nunca, ya que los resultados contribuyen a resaltar su importancia como influenciador en la adopción de mensajes y como impulsor del consumo de productos.

本文旨在确定同质性和社会认同对电子口碑在音乐流媒体平台上的采纳的影响。研究还提出了一个关于eWOM对产品消费影响的框架。

通过电子问卷收集了524份有效回复, 并采用了偏最小二乘法对数据进行分析。

研究结果显示, 同质性和社会认同对eWOM效果产生影响。此外, 同质性对社会认同产生影响, 对总体影响具有重要价值。另外, 研究还确认了eWOM对音乐消费的直接影响。

本研究通过确认同质性和社会认同在eWOM生成过程中的重要价值, 为社交传播理论做出了重要贡献。研究为社交网络环境下的社会认同理论提供了新的视角,并对音乐流媒体消费中的eWOM采纳产生了影响。

在当前社会环境下, 消费者的社会信息比以往任何时候都更加重要。本研究的结果有助于凸显社会信息在信息采纳和产品消费方面的重要性, 进一步强调了其作为影响因素和驱动力的重要性。

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to conduct a geographical analysis of the distribution and type of activities developed by social enterprises in rural and urban areas of Ireland.

The study analyses data of more than 4,000 social enterprises against a six-tier rural/urban typology, using descriptive statistics and non-parametric tests to test six hypotheses.

The study shows a geographical rural–urban pattern in the distribution of social enterprises in Ireland, with a positive association between the remoteness of an area and the ratio of social enterprises, and a lack of capital-city effect related to the density of social enterprises. The analysis also shows a statistically significant geographical rural–urban pattern for the types of activities developed by social enterprises. The authors observe a positive association between the remoteness of the areas and the presence of social enterprises operating in the community and local development sector whereas the association is not significant for social enterprises developing welfare services.

The paper shows the potential of using recently developed rural–urban typologies and tools such as geographical information systems for conducting geographical research on social enterprises. The findings also have implications for informing spatially sensitive policymaking on social enterprises.

The merging of a large national data set of social enterprises with geographical tools and data at subregional level contributes to the methodological advancement of the field of social enterprises, providing tools and frameworks for a nuanced and spatially sensitive analysis of these organisations.