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Open Access
Article
Publication date: 8 April 2022

Cemil Eren Fırtın

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting…

1337

Abstract

Purpose

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

Design/methodology/approach

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

Findings

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

Practical implications

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

Originality/value

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 20 March 2023

Roberto Linzalone, Salvatore Ammirato and Alberto Michele Felicetti

Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and…

Abstract

Purpose

Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and established companies to get the needed funds to support innovations. After one decade of research, mainly focused on relations between variables and outcomes of the CF campaign, the literature shows methodological lacks about the study of its overall behavior. These reflect into a weak theoretical understanding and inconsistent managerial guidance, leading to a 27% success ratio of campaigns. To bridge this gap, this paper embraces a “complex system” perspective of the CF campaign, able to explore the system's behavior of a campaign over time, in light of its causal loop structure.

Design/methodology/approach

By adopting and following the document model building (DMB) methodology, a set of 26 variables and mutual causal relations modeled the system “Crowdfunding campaign” and a data set based on them and crafted to model the “Crowdfunding campaign” with a causal loop diagram. Finally, system archetypes have been used to link the causal loop structure with qualitative trends of CF's behavior (i.e. the raised capital over time).

Findings

The research brought to 26 variables making the system a “Crowdfunding campaign.” The variables influence each other, thus showing a set of feedback loops, whose structure determines the behavior of the CF campaign. The causal loop structure is traced back to three system archetypes, presiding the behavior in three stages of the campaign.

Originality/value

The value of this paper is both methodological and theoretical. First, the DMB methodology has been expanded and reinforced concerning previous applications; second, we carried out a causation analysis, unlike the common correlation analysis; further, we created a theoretical model of a “Crowdfunding Campaign” unlike the common empirical models built on CF platform's data.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 22 February 2021

Michaela Haase

This paper aims to present a value cocreation framework that furthers understanding of social value cocreation.

3217

Abstract

Purpose

This paper aims to present a value cocreation framework that furthers understanding of social value cocreation.

Design/methodology/approach

This paper is an interdisciplinary conceptual analysis drawing on social enterprise studies, marketing research and philosophical value theory. It applies a visible-hand approach to the study of market relationships and, in line with philosophical research strategies, unfolds its analysis using conceptual distinctions.

Findings

This study provides a framework that substantiates the distinction between two modes of value cocreation and identifies the structure of the social enterprise business model. It explains how social enterprises can be conceived as role models for for-profit organizations, and it elucidates why social value cocreation is a demanding objective.

Research limitations/implications

This paper develops an integrative, nondichotomist view of value cocreation that does not conceptualize social and economic value cocreation as opposing goals.

Practical implications

Social enterprises can use the business model structure and two modes of value cocreation and view themselves as role models for for-profit organizations.

Social implications

This paper applies a visible-hand approach to both for-profit organizations and social enterprises. Using its framework, for-profit organizations can reflect on the consequences of their actions on society and how social value cocreation can improve social enterprise effectiveness.

Originality/value

To the best of the author’s knowledge, this paper is the first to bridge service-oriented approaches to marketing and social enterprise studies using philosophical value theory to improve understanding of social value cocreation.

Details

Social Enterprise Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 14 July 2023

Mohamed Farhoud, Alex Bignotti, Ralph Hamann, Ngunoue Cynthia Kauami, Michelle Kiconco, Seham Ghalwash, Filip De Beule, Bontle Tladi, Sanele Matomela and Mollette Kgaphola

Context matters in social entrepreneurship, and it matters a lot. Social entrepreneurs are deeply entrenched in the context where they operate: they respond to its challenges, are…

2679

Abstract

Purpose

Context matters in social entrepreneurship, and it matters a lot. Social entrepreneurs are deeply entrenched in the context where they operate: they respond to its challenges, are shaped by it, and attempt to shape it in turn. The purpose of this paper is to discuss how social entrepreneurship in Africa is still understood within the scope of Western theories, without much consideration for local variations of the commonly shared archetype of social entrepreneurship or for how African norms, values and beliefs may shape our common understanding of this phenomenon.

Design/methodology/approach

The authors survey the often-neglected literature on social entrepreneurship in Africa and bring it together in this paper to discuss – also from the vantage point of their own experience and research in diverse African countries – how important assumptions in the social entrepreneurship literature are confirmed, enriched or challenged by key dimensions of African contexts.

Findings

Four important themes in the literature on social entrepreneurship in Africa emerged – institutions, embedding values, entrepreneurial behaviour and bricolage and scaling impact – each with its own considerations of how African contexts may challenge predominant assumptions in the extant social entrepreneurship literature, as well as implications for future research.

Originality/value

The authors uncover ways in which the peculiarities of the African context may challenge the underlying – and mostly implicit – assumptions that have shaped the definition and analysis of social entrepreneurship. They end by offering their understanding of social entrepreneurship and its concomitant dimensions in Africa as a stepping stone for advancing the field in the continent and beyond.

Open Access
Article
Publication date: 9 August 2022

Meiting Liu and Aki Koivula

This study aims to explore the potential that acting proenvironmentally protects adolescents from developing materialistic value.

1150

Abstract

Purpose

This study aims to explore the potential that acting proenvironmentally protects adolescents from developing materialistic value.

Design/methodology/approach

Convenience sampling was adopted to collect data from two randomly selected secondary schools in central China. A total of 784 participants were included in the survey.

Findings

The mediation analysis revealed that adolescent proenvironmental behaviour was negatively associated with materialism. The results of the moderated mediation model showed that psychological entitlement mediates the association between adolescent proenvironmental behaviour and materialism, and that family socioeconomic status acts as a moderator in the association between proenvironmental behaviour and psychological entitlement.

Practical implications

The current results advise educational practitioners on alleviating adolescent materialism. Policy makers and schools can add more environmental practice to the curriculum and extracurricular activities. Moreover, identifying the personal benefits of proenvironmental behaviour can motivate young people to act proenvironmentally, which not only factually reduces over-consumption but also attracts more attention from young people to the environment.

Originality/value

Previous studies rarely explored the individual belief or perception accounting for the negative association between proenvironmental behaviour and materialism. Therefore, the authors adopt psychological entitlement, a belief reflecting the dark side of individual perception, to explain why proenvironmental behaviour reduces materialism.

Details

Young Consumers, vol. 24 no. 1
Type: Research Article
ISSN: 1747-3616

Keywords

Open Access
Article
Publication date: 31 December 2021

Qaisar Iqbal and Katarzyna Piwowar-Sulej

Considering the vital role of higher education institutions (HEIs) in accomplishing sustainable development goals, this study aims to examine how and when sustainable leadership…

12025

Abstract

Purpose

Considering the vital role of higher education institutions (HEIs) in accomplishing sustainable development goals, this study aims to examine how and when sustainable leadership (SL) influences sustainable performance by examining social innovation (SI) as a mediating mechanism and managerial discretion (MD) as a boundary condition based on upper echelon theory.

Design/methodology/approach

This study is cross-sectional in nature. The authors adopted a cluster-sampling approach to collect data from 500 employees of HEIs in Pakistan and China. The response rate for this study was 52.63%. As the proposed model is complex, the authors used structural equation modeling (SEM) to analyze the research hypothesis.

Findings

The empirical findings confirm the presence of SI as a competitive partial mediator between SL and sustainable performance. Nevertheless, the findings of this study do not suggest a higher positive effect of SL on SI in the presence of high MD.

Research limitations/implications

The study evaluated the role of SL and SI in fostering sustainable performance from the perspective of employees in HEIs in China and Pakistan. Before the empirical evidence can be generalized, there is a need to conduct similar studies in other parts of Asia and Western countries as well.

Practical implications

This study presents implications for higher education leaders and policymakers at the national level to foster the sustainable performance of their institutions.

Social implications

The current evidence reveals the effectiveness of SL in achieving the social goals of HEIs through SI. The recommendations presented in this study can have an impact on society, providing it with a sustainable future.

Originality/value

This study is the first of its kind to examine the mediating role of SI on the relationship between SL and sustainable performance. The present study also provides pioneering empirical evidence about the negative effects of MD in the context of HEIs.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 2 March 2023

Minhajul Islam Ukil, Muhammad Shariat Ullah and Dan K. Hsu

Although few studies indicate that financial concerns matter to social entrepreneurs, the literature is unclear about the extent to which a financial motive affects the intention…

1505

Abstract

Purpose

Although few studies indicate that financial concerns matter to social entrepreneurs, the literature is unclear about the extent to which a financial motive affects the intention to start a new social enterprise. Moreover, prior research suggests that the intention to start a new enterprise heavily depends on the societal context in which the enterprise operates. Therefore, this study aims to examine the seminal model of social entrepreneurial intention (SEI) developed by Hockerts (2017) in a different social context; additionally, it proposes a new antecedent of SEI – perceived financial security.

Design/methodology/approach

This study used two different measurement scales and samples (n = 436 and 241) in a developing country to validate the model and propose a new antecedent, i.e. the perceived financial security, of SEI. Furthermore, the authors employed the partial least square-structural equation model to test the hypotheses.

Findings

The results demonstrate that social entrepreneurial self-efficacy, perceived social support and perceived financial security directly predict SEI; they further mediate the relationship between prior experience and SEI. Consequently, the model by Hockerts is extended.

Originality/value

This study established perceived financial security as a strong antecedent of SEI, thereby offering a novel insight that a social entrepreneur can be motivated by potential financial concerns.

Details

New England Journal of Entrepreneurship, vol. 26 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 31 May 2021

Nuno Baptista, Helena Alves and José Pinho

This paper aims to reinforce the arguments for applying the social support concept in social marketing.

2332

Abstract

Purpose

This paper aims to reinforce the arguments for applying the social support concept in social marketing.

Design/methodology/approach

This paper aims to conceptually outline the potential positive contribution of social support for social marketing practice as a tool to induce behavior change.

Findings

This paper focuses on the philosophical principle of social exchange, highlights the consumer-centered perspective of social marketing, which implies the natural evaluation of the social networks of influence and support and presents social support as a mechanism to induce long-term behavior change.

Research limitations/implications

No empirical (qualitative or quantitative) investigations were used to test the application of the concept in practical interventions.

Practical implications

This paper provides significant insights for intervention developers that can be used to program and theoretically justify future social marketing interventions applying the social support concept.

Social implications

Empirical research concluded for a positive relation between social support and human health and well-being. Thus, increasing the use of the concept in social marketing can serve to attain these social goals.

Originality/value

The concept of social support has gained considerable interest in the areas of behavioral medicine and health psychology. Despite such interest, it is still not clear how it can be approached in social marketing as there is a lack of conceptual literature discussing social support from a social marketing perspective, the number of social marketing interventions operationalizing the concept is limited and, till date, no research has focused in comprehensively establishing a theoretical rationale to operationalize the concept in social marketing.

Details

RAUSP Management Journal, vol. 56 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 17 August 2021

Abeer A. Zaki, Nesma A. Saleh and Mahmoud A. Mahmoud

This study aims to assess the effect of updating the Phase I data – to enhance the parameters' estimates – on the control charts' detection power designed to monitor social

Abstract

Purpose

This study aims to assess the effect of updating the Phase I data – to enhance the parameters' estimates – on the control charts' detection power designed to monitor social networks.

Design/methodology/approach

A dynamic version of the degree corrected stochastic block model (DCSBM) is used to model the network. Both the Shewhart and exponentially weighted moving average (EWMA) control charts are used to monitor the model parameters. A performance comparison is conducted for each chart when designed using both fixed and moving windows of networks.

Findings

Our results show that continuously updating the parameters' estimates during the monitoring phase delays the Shewhart chart's detection of networks' anomalies; as compared to the fixed window approach. While the EWMA chart performance is either indifferent or worse, based on the updating technique, as compared to the fixed window approach. Generally, the EWMA chart performs uniformly better than the Shewhart chart for all shift sizes. We recommend the use of the EWMA chart when monitoring networks modeled with the DCSBM, with sufficiently small to moderate fixed window size to estimate the unknown model parameters.

Originality/value

This study shows that the excessive recommendations in literature regarding the continuous updating of Phase I data during the monitoring phase to enhance the control chart performance cannot generally be extended to social network monitoring; especially when using the DCSBM. That is to say, the effect of continuously updating the parameters' estimates highly depends on the nature of the process being monitored.

Details

Review of Economics and Political Science, vol. 6 no. 4
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 21 November 2023

Warinrampai Rungruangjit and Kitti Charoenpornpanichkul

Food delivery applications (FDAs) are becoming more and more well-liked across Generations X, Y and Z, with Asia experiencing the biggest growth. These three generations of…

1486

Abstract

Purpose

Food delivery applications (FDAs) are becoming more and more well-liked across Generations X, Y and Z, with Asia experiencing the biggest growth. These three generations of consumers have distinct views toward using FDAs because they were influenced by various social environments, cultures and experiences. Therefore, marketers ought to present customers with various values. The purpose of this study is to investigate how the theory of consumption values (TCV) affects the intention of various generational cohorts to continued usage intentions.

Design/methodology/approach

Online surveys were distributed to 745 Thai customers who had previously ordered meals from FDAs to collect information. The data were analyzed using partial least squares structural equation modeling and multigroup analysis.

Findings

Results reveal that there are significant differences among Generations X, Y and Z, while emotional value is insignificant. Generation X is concerned about functional and conditional value, whereas Generation Y expresses the highest concern on epistemic and social value. Meanwhile, Generation Z pays attention to epistemic, functional and social value.

Originality/value

The novelty of this study contributes to TCV affecting the different FDAs consumption value among Generations X, Y and Z, while the previous research only focused on gender and age difference, and this study firstly combines FDAs with TCV to predict the consumers’ intention to continuously use FDAs in the post-COVID-19 outbreak.

Details

Journal of Asia Business Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

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