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Article
Publication date: 18 June 2021

Gustaf Kastberg Weichselberger and Cristian Lagström

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…

Abstract

Purpose

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 10 June 2021

Dorota Moroń and Monika Klimowicz

This paper aims to contribute to the on-going debate about the best way to measure the economic effectiveness of public policies, as well to explore the possibility of…

Abstract

Purpose

This paper aims to contribute to the on-going debate about the best way to measure the economic effectiveness of public policies, as well to explore the possibility of using the social return on investment (SROI) method as one of the indicators.

Design/methodology/approach

This study combines the SROI method with the case study analysis and comparative study. The paper presents the process of economic evaluation with the use of the SROI methodology and its results, along with methodological and evaluation observations.

Findings

This study confirms some assumptions based both on the subject literature, as well as, on own experience related to the implementation of the evaluation, the author also points out dilemmas related to the use of SROI analysis and the possibility of using it to measure the effectiveness of social innovation projects.

Research limitations/implications

The study contains several practical suggestions on the advantages and disadvantages of the SROI method in the evaluation of particular public policy intervention.

Practical implications

The paper includes implications for the use of SROI analysis of social innovation projects implemented in the frames of public policies.

Originality/value

The authors’ ambition is to provide practical suggestions on the advantages and disadvantages of the SROI method in the evaluation of particular public policy intervention and to contribute to the discussion about the possible space for comparing the results of economic evaluation based on the SROI method. Furthermore, it is different than most approaches to SROI analysis as the authors combine this method with the case study analysis and comparative study.

Details

Social Enterprise Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1750-8614

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Publication date: 17 September 2020

Federica Angeli, Jörg Raab and Leon Oerlemans

Project networks are an increasingly salient organisational temporary form to deal with complex problems. It remains unclear, however, whether and how project networks…

Abstract

Project networks are an increasingly salient organisational temporary form to deal with complex problems. It remains unclear, however, whether and how project networks adapt over time, and hence implement changes, both within the span of the specific project, and across projects. The authors apply the performance feedback (PF) perspective to explore how adaptive responses to PF are organised and absorbed within project networks. The authors investigate these matters in the area of humanitarian and development aid efforts, which represent complex social issues. In this context, project networks involve a multitude of actors at different distances from the implementation field, ranging from the donor, through an international Non-Governmental Organisation (NGO), to the NGO’s country offices, local NGOs and the beneficiary communities. This study’s qualitative findings, which the authors generate through an abductive analytical process, highlight that project networks dealing with complex social issues face six paradoxes based on work by DeFillippi and Sydow: the distance, difference, identity, learning, temporal and performance paradoxes. Collective goal setting, adaptive monitoring and evaluation practices, and continuous re-negotiation of aspiration levels emerge as coping mechanisms enabling project networks to internalise insights from the field and translate them into adaptive behavioural responses, mainly at the intra-project level. The authors contribute to a better understanding of adaption in these temporary forms, and particularly in its behavioural consequences. The study also advances knowledge on the PF perspective, through its application in temporary settings, on the level of the project network and in the context of complex social issues, where organisational arrangements strive to pursue multiple interdependent goals.

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Article
Publication date: 27 May 2014

Pedro Luiz Cortes, João Roberto Cordeiro Duarte and Sylmara Lopes Gonçalves Dias

This paper aims to consider the development of corporate social responsibility (CSR) projects by Catoca, a diamond mining company in Angola, along with the effectiveness…

Abstract

Purpose

This paper aims to consider the development of corporate social responsibility (CSR) projects by Catoca, a diamond mining company in Angola, along with the effectiveness of these projects, and the benefits to stakeholders.

Design/methodology/approach

The research method used was direct observation and semi-structured interview with executives and administrative employees of the company, and collaborators of CSR projects, during 2010, 2011 and 2012. We also analyse documents about CSR projects developed by Catoca and identify the challenges faced.

Findings

The management of CSR projects is hampered by the low disclosure of results and the absence of social indicators. This may generate inadequate results compared to investment. The assumption of low stakeholder expectation and the absence of social indicators may lead to neo-philanthropic or preconceived actions that ignore local peculiarities.

Research limitations/implications

This study is limited to one company, and the lack of social indicators means it is difficult to evaluate the reported results.

Practical implications

This paper improves understanding of the challenges involved in CSR projects in Africa and may also be useful for companies that develop CSR projects, drawing attention to issues that could compromise the proper use of resources and hamper results.

Social implications

This study considers Angola, which is using its natural resources to boost economic and social development, establish partnerships with foreign companies and encourage the development of CSR programmes which often end up filling gaps left by the absence of government action.

Originality/value

This study contributes to the largely under-researched area of CSR projects in Angola.

Details

Social Responsibility Journal, vol. 10 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 14 August 2019

Florence Malsch and Gilles Guieu

This paper aims to integrate research on KM with the effectuation approach. This paper will add to the understanding of effectuation as a KM tool in the context of social

Abstract

Purpose

This paper aims to integrate research on KM with the effectuation approach. This paper will add to the understanding of effectuation as a KM tool in the context of social entrepreneurial networks. Although researchers agree that the lack of resources is a structural point for the context of social entrepreneurship and that knowledge is crucial in social entrepreneurship, only few studies deal with trying to understand how resources and knowledge are obtained, transformed and managed. An effectual approach seems to be particularly appropriate to work on this subject.

Design/methodology/approach

A literature review leads to a theoretical model that is tested in a single-case study of a French entrepreneurial project.

Findings

The empirical study not only shows the legitimacy of using an effectual approach but also puts forward three concepts that enable a better understanding of the access to resources and knowledge and their use in the context of social entrepreneurship. This study contributes to the knowledge management literature in identifying the process of gathering and sharing external resources and knowledge through an effectual process led by the entrepreneur and by the network.

Research limitations/implications

The results complement the extant KM literature on the following points: identify the cumulative and absorptive process of knowledge from the network, contributing to the question of KM for growth and corporate entrepreneurship; answer to the claim from Durst and Runar Edvardsson (2012) to develop a greater understanding of knowledge identification, storage and utilization in small businesses; add to the topics of knowledge sharing, knowledge transfer and knowledge creation; and show that stages of creating, identifying, sharing and absorbing knowledge from/with the network are embedded in an effectual approach.

Practical implications

The lack of resources should not lead the entrepreneur to a dead end, but rather invite him/her to better raise following questions: Who can help me to get the missing resource? How could I develop the project without these resources and knowledge? The entrepreneur is invited to search more flexibility in the making of the project, and to seek more support from the network. A second important implication is a guideline that can be followed by business incubators to give better advice and guidance to social entrepreneurs.

Originality/value

The paper links effectuation, KM and social entrepreneurship literatures. The identification of the role of the network in knowledge creation, identification and sharing is valuable for both researchers and practitioners.

Details

Journal of Knowledge Management, vol. 23 no. 10
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 6 February 2017

Mohammad Arif Rohman, Hemanta Doloi and Christopher Andrew Heywood

While the success of the toll road projects procured through public private partnerships (PPPs) routes are widely confined to the cost, time and quality performance in the…

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Abstract

Purpose

While the success of the toll road projects procured through public private partnerships (PPPs) routes are widely confined to the cost, time and quality performance in the delivery context, considerable evidence suggests that such success criteria are not sufficient when the toll road projects are assessed in relation to meeting the long-run community expectations. The purpose of this paper is to examine the key factors associated with the success of the toll road projects from a societal perspective in Indonesia.

Design/methodology/approach

Based on the input from 12 experts and a rigorous literature review, a questionnaire survey was designed and a total of 206 respondents from three broad stakeholders’ groups, namely, government, private and end-users’ communities were surveyed to measure the performance of eight toll road projects. The data were primarily analyzed using exploratory factor analysis and reliability test using SPSS Software.

Findings

Four significant factors associated with the project social benefit were established as a measure of the overall success criteria in toll road projects. It is expected these can be used as guidance to deliver project social benefit to the community in the overall project lifecycle.

Research limitations/implications

This research contributes to the incorporation of social project benefit attributes to the the toll road projects’ success criteria in overall project lifecycle.

Practical implications

This study can be used as guidance for the overall stakeholders, such as the government and the project manager to address the current social problems and better navigate the project direction in order to achieve the overall toll road project success in the overall project lifecycles.

Social implications

The research highlights how the Indonesian government’s program of developing toll road projects using the PPP procurement routes can be supported for complete social inclusivity by considering the social dimension to achieve long-term success.

Originality/value

Identification of the key project social factors based on the data set with a wide representation of the stakeholders has made the research original and unique.

Details

Built Environment Project and Asset Management, vol. 7 no. 1
Type: Research Article
ISSN: 2044-124X

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Article
Publication date: 16 March 2021

Guofeng Ma, Shan Jiang and Ding Wang

Although social media has been increasingly applied and valued in the construction industry, there has been little evidence revealing the influence mechanism of social

Abstract

Purpose

Although social media has been increasingly applied and valued in the construction industry, there has been little evidence revealing the influence mechanism of social media use in the construction context. In this way, this paper aims to explore how different purposes of social media use affect project performance from a project manager's perspective.

Design/methodology/approach

Drawing on the mechanism–outcome–performance framework, this paper developed a research model to figure out the mechanism through which work-oriented and socialization-oriented social media use influences construction project performance. The empirical data were collected from a survey of 249 construction project managers, and the structural equation modeling technique was applied to test the proposed model.

Findings

Results indicate that both work-oriented and socialization-oriented social media use promote knowledge acquisition and project social capital, which both further positively impact the project performance. Additionally, the negative moderating role of information overload is identified on the relationship between social media use and knowledge acquisition.

Originality/value

This study fulfills the need for an in-depth investigation of social media use on construction project performance, contributing to the project management and social media literature. Furthermore, this study provides recommendations for project managers to advance social media applications in the construction domain.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Book part
Publication date: 4 June 2019

Richard A. Young, L. Alejandra Botia, José F. Domene, Kesha Pradhan and Rosalynn Record-Lemon

The social inclusion of youth is addressed from the perspective of goal-directed action in order to understand and foster it effectively. Conceptualized from the…

Abstract

The social inclusion of youth is addressed from the perspective of goal-directed action in order to understand and foster it effectively. Conceptualized from the perspective of contextual action theory (CAT), the specific understanding of action as levels, perspectives and systems provides the basis to unpack the complexity of human action. One pertinent action system is identified as project. It refers to a series of actions over time with the same goal. Using this understanding, the social inclusion of youth is described though the joint actions and projects between youth and non-familial adults. These joint actions and projects include advocating for youth, providing instrumental knowledge and encouraging community involvement and civil engagement. CAT is also used to conceptualize and conduct research on the social inclusion of youth. Specifically, the action project method was used to describe the joint projects of both youth with disability and immigrant youth as these projects involved the youth’s social inclusion.

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Article
Publication date: 10 February 2021

Duygu Turker and Y. Serkan Ozmen

This study aims to analyze how corporate social responsibility (CSR) initiatives address sustainability challenges by focusing on the congruence between process and…

Abstract

Purpose

This study aims to analyze how corporate social responsibility (CSR) initiatives address sustainability challenges by focusing on the congruence between process and outcome variables of CSR.

Design/methodology/approach

Following a theory-driven model, a content analysis was conducted on 63 award-winning social responsibility projects.

Findings

The study reveals that the adoption of a proactive approach during environmental assessment, which manifests itself in a focus on emerging sustainability challenges with a deeper interest, affects the centrality of social responsibility initiative by increasing its learning and partnership potential and leads organizations to produce radical innovations.

Practical implications

The findings provide a valuable understanding for practitioners on organizing the decision making process of CSR initiatives in order to unlock its learning potentials.

Social implications

Radically innovative projects with their higher levels of proactivity, centrality and generalizability are better than incremental ones at transferring and integrating company resources and capabilities to address emergent sustainability challenges.

Originality/value

The impact of CSR on society and nature has been a neglected area of literature. To reduce this gap, this study analyzes how the configuration of process variables shapes the outcomes of socially responsible initiatives on sustainability. It also provides a new typology on the relevance of CSR initiatives to company mission/model that can show how CSR can unlock organizational learning and innovation potentials.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 26 February 2020

Ashish Goel, L.S. Ganesh and Arshinder Kaur

Recent research on construction project management (CPM) envisions addressing wider social good while delivering value to the funding organizations. It is complemented by…

Abstract

Purpose

Recent research on construction project management (CPM) envisions addressing wider social good while delivering value to the funding organizations. It is complemented by a growing body of knowledge on social sustainability in construction projects. These two literature streams are currently scattered and there is a lack of holistic guidance on integrating social sustainability with CPM. The current study addresses this knowledge gap through a critical review of these two bodies of literature and thereby proposing a conceptual framework for socially sustainable CPM.

Design/methodology/approach

A conceptual modelling approach, involving sequential steps of knowledge acquisition, and knowledge abstraction and representation, has been used. Knowledge acquisition was based on a systematic search and short-listing of research articles and knowledge abstraction was performed through thematic analysis of the 81 shortlisted articles. The categories abstracted through thematic analysis were integrated and presented as the framework.

Findings

A framework for socially sustainable CPM, consisting of four social sustainability characteristics and six areas of social sustainability integration in CPM (SSI-CPM), has been proposed. It presents possibilities of integrating social concerns in CPM processes at various levels – ranging from permanent firms that provide resources to the temporary (project) organization that delivers value.

Originality/value

This study seeks to bridge the gap between theory and practice of realizing social good through construction projects. To this end, a conceptual framework has been proposed along with an agenda for future research encompassing social sustainability and CPM.

Details

International Journal of Managing Projects in Business, vol. 13 no. 4
Type: Research Article
ISSN: 1753-8378

Keywords

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