Search results

1 – 10 of over 119000
To view the access options for this content please click here
Article
Publication date: 1 October 2009

L.J. Stainbank

The value added statement has been voluntarily reported by South African companies for many years despite reservations about its usefulness. This article examines current…

Abstract

The value added statement has been voluntarily reported by South African companies for many years despite reservations about its usefulness. This article examines current literature on value added statements in two areas: the usefulness of the value added statement in South Africa and the relevance of social accounting theories in explaining its continued disclosure in South African listed companies’ annual reports. It also reports the results of a questionnaire survey addressed to preparers of value added statements.The research studies examined in the literature review indicate that legitimacy theory is more likely to provide an explanation for the disclosure of value added statements in annual reports in South Africa. The results of the empirical survey indicate that the majority of the respondents are of the opinion that it is desirable to prepare a value added statement, but that it is not used in the majority of companies. Furthermore, the reasons advanced by the preparers for the desirability of the value added statement provide some evidence that legitimacy theory may be behind the propensity of companies to publish a value added statement. The article recommends that the preparation of the value added statement should be standardised. However, the disclosure of an independently prepared value added report may be more useful to all users.

To view the access options for this content please click here
Article
Publication date: 19 April 2013

Vasja Roblek, Mirjana Pejić Bach, Maja Meško and Andrej Bertoncelj

The purpose of this paper is to investigate the significance of Web 2.0 and social media for organizational development and adaptation to an ever‐changing business…

Abstract

Purpose

The purpose of this paper is to investigate the significance of Web 2.0 and social media for organizational development and adaptation to an ever‐changing business environment and its successful managing. A model is proposed based on the concepts of innovative economy, knowledge management and social media for value creation in knowledge‐based industries.

Design/methodology/approach

The paper examines critical factors that influence the role of social media in organizational change and value creation in knowledge‐based industries.

Findings

The paper contributes to discussion about the increasingly important role of social media in the value added chain in knowledge‐based industries.

Research limitations/implications

Social media are still an emerging phenomenon and further studies are required to investigate these relationships over a longer period of time.

Practical implications

The topic is relevant for designing corporate strategies in knowledge‐based companies becoming a part of global networks. Better understanding of the impact of social media on value added could significantly enhance both the top and bottom lines.

Originality/value

The paper explores when and why the inexpensive, but increasingly wider, use of social media in knowledge‐based industries is preferred to traditional media. This paper intends to give executives practical hands‐on advice for using social media in business campaigns.

Details

Kybernetes, vol. 42 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

To view the access options for this content please click here
Book part
Publication date: 31 October 2005

Tom G. Strothotte and Rolf Wüstenhagen

Social Entrepreneurial Enterprises (SEEs) are companies that are founded with the mission to change the world in a specific socially oriented way rather than to provide an…

Abstract

Social Entrepreneurial Enterprises (SEEs) are companies that are founded with the mission to change the world in a specific socially oriented way rather than to provide an (economic) ROI (Bornstein, 2004). The social mission is usually accomplished incrementally by convincing other members of society of their cause. The degree to which the social mission is accomplished is the function which an SEE tries to optimize while at the same time remaining economically viable and independent. As SEEs are entrepreneurial enterprises, they are associated with a high risk of failure, yet at the same time they empower their leaders through independence.

Details

The Emergence of Entrepreneurial Economics
Type: Book
ISBN: 978-1-84950-366-2

To view the access options for this content please click here
Article
Publication date: 3 July 2017

Amira Khattak, Nigel Haworth, Christina Stringer and Maureen Benson-Rea

This paper aims to examine the relationship between economic upgrading (implementing higher value-added activities) and social upgrading (improvements in workers’ rights…

Abstract

Purpose

This paper aims to examine the relationship between economic upgrading (implementing higher value-added activities) and social upgrading (improvements in workers’ rights and employment) of supplier firms in global value chains (GVCs) governed by multinational enterprises (MNEs). This paper answers Buckley and Ghauri’s (2004) and Buckley and Strange (2015) calls to incorporate other theoretical approaches within the international business (IB) literature. Furthermore, the paper also responds to Lee and Gereffi (2015) argument, published in Critical perspectives on international business, of the need to incorporate the social impact of upgrading in the IB literature.

Design/methodology/approach

Semi-structured interviews were undertaken with representatives from five supplier firms each in Bangladesh and Sri Lanka, as well as with industry representatives.

Findings

Governance patterns within GVCs can create the conditions for economic upgrading leading to social upgrading achievements. Institutional factors also affect the conditions for social upgrading. Although moving to higher value-added activities is critical for supplier firms, this does not necessarily lead to social upgrading. This paper’s research findings suggest that the combination of economic and social upgrading is positively associated with suppliers manufacturing high value-added products and operating in relational networks. In contrast, economic upgrading, by itself, was limited to those firms manufacturing low value-added products, typically those in captive networks.

Originality value

This research is among an emerging body of literature seeking to integrate the GVC literature with the IB field. Importantly, it also contributes to the GVC literature by providing insight into an under-theorized aspect – the relationship between social and economic upgrading.

To view the access options for this content please click here
Book part
Publication date: 27 November 2014

Laurie Mook

The purpose of this article is to develop a nonprofit integrated social accounting (NISA) model that takes into account the particular objectives of nonprofit…

Abstract

The purpose of this article is to develop a nonprofit integrated social accounting (NISA) model that takes into account the particular objectives of nonprofit organizations (achieving their mission and remaining viable as an organization), their specific characteristics (e.g., the engagement of volunteers), and their economic, social and environmental impacts. The conceptual framework includes defining social accounting, setting the boundaries of the reporting entity, identifying the objectives of nonprofit reporting, identifying the users of the accounts and their information needs, and considering the questions that have to be answered in order to know if the organization is achieving its goals. From the conceptual framework, the NISA model is developed, incorporating four elements: (1) economic and human resources; (2) economic, social and environmental value creation; (3) internal systems and processes; and (4) organizational learning, growth and innovation. Overall, the model provides a mechanism to address both functional and strategic accountability concerns of the organization, its effectiveness and efficiency, and to drive behavior through feedback and readjustment. In this way, accounting plays an important role in shaping the ‘reality’ of the organization.

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 2006

Peter Davis

This paper seeks to critically review developments in the literature spanning personnel management, HRM, learning organization and intellectual capital approaches to…

Abstract

Purpose

This paper seeks to critically review developments in the literature spanning personnel management, HRM, learning organization and intellectual capital approaches to employee utilization and development. The purpose being to identify the benefits, limitations and lessons for the management of people in the co‐operative and mutual sectors.

Design/methodology/approach

The problem of inadequate Personnel or HRM systems in the majority of co‐operatives has been established by the author over a period of seven years, field work with co‐operative organizations including the international co‐operative alliance (ICA), asian confederation of credit unions (ACCU), and the British society for co‐operative studies. Direct interviews and a sample of HRM and Membership Relations audit forms developed as part of the ongoing field research and special project work have been applied to various co‐operative contexts in all the regions of the ICA.

Findings

The findings are that co‐operatives generally are lagging behind the private sector in their application of all four approaches. Mostly smaller co‐operatives lack effective basic personnel systems and few of the larger co‐operatives go beyond HRM. This failure to develop clear programs for the utilization and development of their people is a missed opportunity.

Practical implications

The membership base and its roots in a community of shared interests means that, whilst co‐operatives have lessons to learn from all four approaches, they can and must go beyond them if they are to optimize their people‐centered business advantage in the marketplace.

Originality/value

The paper suggests a new strategy for co‐operatives of Co‐operative Social Capital Management to help them compete, whilst retaining their co‐operative difference.

Details

Cross Cultural Management: An International Journal, vol. 13 no. 1
Type: Research Article
ISSN: 1352-7606

Keywords

To view the access options for this content please click here
Article
Publication date: 8 January 2018

Yidan Chen and Lanying Sun

The purpose of this paper is to analyze the direct and indirect impacts of social organization in promoting Chinese economic growth. It adopts empirical research to test…

Abstract

Purpose

The purpose of this paper is to analyze the direct and indirect impacts of social organization in promoting Chinese economic growth. It adopts empirical research to test the correlated hypotheses, and tries to put forward some policy suggestions.

Design/methodology/approach

Social organizations are measured by four indicators in this paper. It proposes five hypotheses about the impact of social organization on economic growth and builds an economic growth model including social organization. The ordinary least squares and stepwise regression methods are conducted to estimate the economic growth model with the data from 1999 to 2015.

Findings

Through the empirical analysis, it finds that the added value of social organization, human capital, investment and government budget expenditure affect economic growth significantly. The number of social organization at the end of each year has a positive significant effect on entrepreneurship, while the added value and growth rate of it have a negative effect on it. The numbers of social organization and full-time employee have significant effect on number to workers in the labor force. Only the number of social organization has positive significant effect on public education.

Originality/value

This paper conducts an empirical study on the impact of social organization on economic growth in China and fills a gap of the role of social organization on the economy in developing countries. The results provide referenced information for public policy-making.

Details

Journal of Economic Studies, vol. 45 no. 1
Type: Research Article
ISSN: 0144-3585

Keywords

To view the access options for this content please click here
Article
Publication date: 1 November 2007

Simeon Scott

The purpose of the paper is to examine five themes arising from definitions of corporate social responsibility (CSR): responsibility to the community and society;…

Abstract

Purpose

The purpose of the paper is to examine five themes arising from definitions of corporate social responsibility (CSR): responsibility to the community and society; promoting democracy and citizenship; reducing poverty and the inequality between rich and poor; employee rights and working conditions; ethical behaviour. The paper also aims to evaluate three important articles on CSR, and investigate conceptual value added, with reference to these five themes.

Design/methodology/approach

The paper uses a Hegelian dialectical method to analyse CSR. This method is used to evaluate Friedman's classic 1970 article, the 2004 Christian Aid Report, the 2006 Corporate Watch Report and the conceptual value added aspects of CSR.

Findings

The evidence suggests strongly that, irrespective of the subjective will of CEOs, corporate profitability acts as a fetter to authentic social responsibility.

Practical implications

As CSR tends to be reduced to a range of marketing techniques, of varying degrees of sophistication, the paper calls for a discussion on ways in which producers and distributors can become authentically responsible to the societies in which they operate.

Originality/value

An analysis of CSR that employs Hegelian dialectics provides a means of explaining the relevance of the contradictions inherent in contemporary corporate and consumer behaviour. A study of these contradictions helps us to understand the widely reported gulf between the theory and practice of CSR advocates. Such an understanding is likely to be of value to those academics, students and others seeking to theorise, and bring into being, authentic social responsibility.

Details

Social Responsibility Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

To view the access options for this content please click here
Book part
Publication date: 8 January 2021

Anne Lythgoe and Matthew Baqueriza-Jackson

Since the introduction of the Public Services (Social Value) Act 2012, there has been a common misconception that Social Value is inherently about Procurement. We think…

Abstract

Since the introduction of the Public Services (Social Value) Act 2012, there has been a common misconception that Social Value is inherently about Procurement. We think that the process of Procurement is a means through which questions can be asked around Social Value commitments; however, Social Value should come into dialogue way before a tender exercise. It must be at the forefront of political visioning, strategy development, officer behaviour and the design of goods and services. In this chapter, we explore how Public Authorities and other Anchor Institutions can embed Social Value into everything they do, utilising Commissioning and Procurement as the basis.

To view the access options for this content please click here
Book part
Publication date: 8 August 2017

Hao Qi

This paper builds homogenous series of the rate of surplus value (RSV) for the Chinese economy over the extended period 1956–2014 with a Marxian approach. It finds that…

Abstract

This paper builds homogenous series of the rate of surplus value (RSV) for the Chinese economy over the extended period 1956–2014 with a Marxian approach. It finds that the high profitability that stimulated capital accumulation in the decade before the 2008 crisis had relied on the continuous growth in the RSV. Given that the global crisis and changes in the domestic economy undermine all the conditions maintaining the accumulation model (an expanding external market, a relatively large reserve army of labor, and a low debt-income ratio), the RSV has failed to increase and profitability declined since 2008. Thus, this paper interprets the so-called new normal of the Chinese economy as a stage of declining profitability that results mainly from the stagnant RSV and the rising value composition of capital.

Details

Return of Marxian Macro-Dynamics in East Asia
Type: Book
ISBN: 978-1-78714-477-4

Keywords

1 – 10 of over 119000