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1 – 10 of over 2000
Article
Publication date: 20 September 2023

Guillaume Plaisance

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…

Abstract

Purpose

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Design/methodology/approach

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

Findings

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

Research limitations/implications

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

Practical implications

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

Originality/value

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 26 December 2023

Matthew Egan and Barbara de Lima Voss

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…

Abstract

Purpose

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

Design/methodology/approach

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Findings

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Originality/value

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Details

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

Keywords

Article
Publication date: 28 September 2023

Magdalena Julia Wicher and Elisabeth Frankus

This paper aims to look at the implementation of project-funded research governance and its potential to induce organisational learning on responsible research and innovation…

Abstract

Purpose

This paper aims to look at the implementation of project-funded research governance and its potential to induce organisational learning on responsible research and innovation (RRI). This paper analysed what types of organisational learning and change can take place within organisations of an Europe-funded project and to what extent. This paper examined whether and how change occurs and how it is shaped and co-produced with other orderings.

Design/methodology/approach

The paper is based on materials and evidence collected while working on the internal evaluation of a Horizon 2020-funded project. Analysis of the results of the mixed methods evaluation design was used to characterise occurrences of organisational learning and change.

Findings

The authors identified different forms of learning (single-loop learning, double-loop learning, reflexive and reflective learning and situational learning). The extent of learning that could lead to long-lasting organisational change was limited. This was due to the project-based and organisational design, the key-based definition of RRI and the indeterminacy of what constitutes learning and change – both at the level of funding and performing the project. For organisational change to occur, the authors argue for governance mechanisms based on reflexive learning that consider a range of structural conditions and measures.

Originality/value

Organisational learning plays an important role in change processes, which has so far been given too little consideration concerning the governance and implementation of RRI through project-based funding. The authors argue for a restructuring of governance and funding mechanisms to create more space for reflexivity and learning.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 9 April 2024

Annachiara Longoni, Davide Luzzini, Madeleine Pullman, Stefan Seuring and Dirk Pieter van Donk

This paper aims to provide a starting point to discuss how social enterprises can drive systemic change in terms of social impact through operations and supply chain management.

Abstract

Purpose

This paper aims to provide a starting point to discuss how social enterprises can drive systemic change in terms of social impact through operations and supply chain management.

Design/methodology/approach

This paper reviews existing literature and the four papers in this special issue and develops a conceptual framework of how social enterprises and their supply chains create social impact and further enable systematic change.

Findings

Our paper finds that social impact and systemic change can be shaped by social enterprises at three different levels of analysis (organization, supply chain and context) and through three enablers (cognitive shift, stakeholder collaboration and scalability). Such dimensions are used to position current literature and to highlight new research directions.

Originality/value

This paper proposes a novel understanding of operations and supply chain management in social enterprises intended as catalysts for systemic change. Based on this premise we distinguish different practices and stakeholders to be considered when studying social impact at different levels. The conceptual framework introduced in the paper provides a new pathway for future research and debate by scholars engaged at the intersection of social impact, sustainable operations and supply chain management.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 10 April 2024

Katariina Juusola, Daniel Marco Stefan Kleber and Archana Popat

The study is positioned at the crossroads of transformative social marketing and social innovation literature through the lens of participatory design (PD). This exploratory study…

Abstract

Purpose

The study is positioned at the crossroads of transformative social marketing and social innovation literature through the lens of participatory design (PD). This exploratory study aims to explore how social enterprises in India engage economically marginalized people in transformative social marketing and innovation for sustainable development through PD.

Design/methodology/approach

The study includes a case study with a matched pairs analysis approach. The data analysis reports three themes depicting the role of PD in different stages of the social innovation process (codiscovery, codesign and scaling-up), the challenges faced in the process and the outcomes of the PD process.

Findings

The authors propose that social enterprises can act as sustainable development catalysts for more inclusive sustainable development through their proactive and creative uses of PD. Still, PD also has limitations for addressing the challenges stemming from marginalized contexts, which requires effective social marketing strategies to overcome.

Originality/value

The study contributes to the emerging dialogue on PD with marginalized users and widens the scope of studies on transformative social marketing and innovation. The findings also provide practical insights for PD practitioners on how designers can learn from diverse PD practices in the context of economically marginalized people.

Details

Journal of Social Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6763

Keywords

Open Access
Article
Publication date: 16 October 2023

Sofi Perikangas, Harri Kostilainen and Sakari Kainulainen

The purpose of this article is to show (1) how social innovations are created through co-production in social enterprises in Finland and (2) how enabling ecosystems for the…

Abstract

Purpose

The purpose of this article is to show (1) how social innovations are created through co-production in social enterprises in Finland and (2) how enabling ecosystems for the creation of social innovations can be enhanced by the government.

Design/methodology/approach

This study is a descriptive case study. The data comprises focus group interviews that were conducted during a research project in Finland in 2022. The interviewees represented different social enterprises, other non-profit organisations and national funding institutions.

Findings

Social enterprises create social innovations in Finland through co-production, where service innovation processes, activism and networking are central. Also, to build an enabling ecosystem, government must base the system upon certain elements: enabling characteristics of the stakeholders, co-production methods and tools and initiatives by the government.

Originality/value

The authors address an important challenge that social enterprises struggle with: The position of social enterprises in Finland is weak and entrepreneurs experience prejudice from both the direction of “traditional” businesses and the government which often does not recognise social enterprise as a potential partner for public service delivery. Nonetheless, social enterprises create public value by contributing to the co-production of public services. They work in interorganisational networks by nature and can succeed where the traditional public organisations and private businesses fail.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 18 September 2023

Anil Bilgihan, Lydia Hanks, Nathan Discepoli Line and Makarand Amrish Mody

The purpose of this conceptual paper is to provide a critical reflection on the role of hospitality in society. Specifically, this research criticizes contemporary…

Abstract

Purpose

The purpose of this conceptual paper is to provide a critical reflection on the role of hospitality in society. Specifically, this research criticizes contemporary conceptualizations of hospitality in academic research and practice and suggests a reconceptualized approach for capturing the full potential of hospitality to elicit transformative social change.

Design/methodology/approach

This paper is based on a critical analysis of hospitality research and practice as reflected in the extant literature. A typological approach to conceptualization is used to develop a framework that views hospitality from three distinct epistemological pathways.

Findings

Hospitality has largely been conceptualized as an industry- or a business-level context in which economic activity takes place, a pathway referred to as application. This paper offers the hospitality-oriented society of tomorrow (HOST) framework, which urges researchers and practitioners to explore two additional pathways – infusion and transformation – through which hospitality can contribute to society. The nonrecursive relationships between these three pathways and the five pillars of sustainable development espoused by the United Nations 2030 Agenda are proposed to form the basis of future inquiry into the role of hospitality in society.

Practical implications

The HOST model provides a framework whereby stakeholders within and outside of the traditional contours of the hospitality industry can benefit from a broader conceptualization and implementation of the hospitality phenomenon.

Originality/value

The paper offers a thought-provoking assessment of the fundamental tenets of hospitality as an academic discipline and social phenomenon. It offers a unique framework that should inform the evolution of hospitality research and practice if the discipline is to bolster its social significance.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 17 April 2024

Daan Kabel, Jason Martin and Mattias Elg

The integration of industry 4.0 has become a priority for many organizations. However, not all organizations are suitable and capable of implementing industry 4.0 because it…

Abstract

Purpose

The integration of industry 4.0 has become a priority for many organizations. However, not all organizations are suitable and capable of implementing industry 4.0 because it requires a dynamic and flexible implementation strategy. The implementation of industry 4.0 often involves overcoming several tensions between internal and external stakeholders. This paper aims to explore the paradoxical tensions that arise for health-care organizations when integrating industry 4.0. Moreover, it discusses how a paradox lens can support the conceptualization and proposes techniques for handling tensions during the integration of industry 4.0.

Design/methodology/approach

This qualitative and in-depth study draws upon 32 semi-structured interviews. The empirical case concerns how two health-care organizations handle paradoxical tensions during the integration of industry 4.0.

Findings

The exploration resulted in six recurring technology tensions: technology invention (modularized design vs. flexible design), technology collaboration (automation vs. human augmentation), technology-driven patient experience (control vs. autonomy), technology uncertainty (short-term experimentation vs. long-term planning), technology invention and diffusion through collaborative efforts among stakeholders (selective vs. intensive collaboration) and technological innovation (market maintenance vs. disruption).

Originality/value

A paradox theory-informed conceptual model is proposed for how to handle tensions during the integration of industry 4.0. To the best of the authors’ knowledge, this is the first paper to introduce paradox theory for quality management, including lean and Six Sigma.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 26 January 2024

Annie Roos and Katarina Pettersson

The purpose of this study is to investigate the gendered ideas and ideals attached to an imagined ideal Entrepreneur in a post-industrial rural community in Sweden. While research…

Abstract

Purpose

The purpose of this study is to investigate the gendered ideas and ideals attached to an imagined ideal Entrepreneur in a post-industrial rural community in Sweden. While research has not yet clearly explained how the ideal entrepreneur is constructed, the result, i.e. the gendered representations of entrepreneurs, is well-researched. Previous results indicate a prevalent portrayal of entrepreneurship as a predominantly masculine construct characterised by qualities such as self-made success, confidence and assertiveness.

Design/methodology/approach

Ethnographic fieldwork was conducted in a community that is attempting to re-brand itself through garden tourism. Through inductive reasoning, this study analyses the gendered ideas and ideals regarding the community’s imagined ideal Entrepreneur who is to help the community solve its problems.

Findings

This study finds that the community forges the Entrepreneur into an imagined masculine ideal as holy, a saviour and a god and is replacing its historical masculine ironmaster with a masculine Entrepreneur. This study develops forging as a metaphor for the construction of the masculine ideal Entrepreneur, giving the community, rather than the entrepreneur himself, a voice as constructors. From social constructionism, this study emphasises how gendered ideas and ideals are shaped not only by the individual realities but more so in the reciprocal process by the realities of others.

Originality/value

The metaphor of forging adds an innovative theoretical dimension to the feminist constructionist approach and suggests focusing on how the “maleness” of entrepreneurship is produced and reproduced in the local. Previously, light has been shed on how male entrepreneurs perform their identities collectively; the focus of this study is on the social construction of this envisioned Entrepreneur within a rural community. The development of forging thus contributes as a way of analysing entrepreneurship in place. The choice of an ethnographic study allowed the authors to be a part of the real-life world of community members, providing rich data to explore entrepreneurship and gender.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

Open Access
Article
Publication date: 4 July 2023

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…

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Abstract

Purpose

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

Design/methodology/approach

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

Findings

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

Originality/value

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

Details

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

Keywords

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