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Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 March 2024

Rocío Nogales Muriel

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE)…

Abstract

Purpose

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE), has developed a relevant cooperative model to contribute to mitigate the structural labour precariousness of artists and creators.

Design/methodology/approach

The research design includes a mixed-method approach that combines qualitative and quantitative methodologies with emphasis on the former. Namely, the organisation is SMartbe and its replication across nine European countries was studied as a revelatory case study. Five main types of techniques were deployed in the course of this research, including desk review, direct (participant) observation, interviews, focus group and questionnaire (Likert-scale survey).

Findings

CASEs constitute a specific institutional arrangement that offers innovative labour arrangements for cultural workers and artists to fight against precariousness. Social enterprises are embedded in the social and solidarity economy and stand at the crossroads of markets, civil society and the public, which places them in a critical position: depending on the logic, actors and contexts at play, social enterprises can ensure to varying degrees the general interest through their social mission, their sustainability via the real participation of all their stakeholders and the carrying out of economic activities that are fully consistent with their mission.

Originality/value

It is within this type of sustainability and participation that transformative social innovation can emerge within CASEs. Their potential to contribute to transformative social innovation is based on its four objectives: cultural (to imagine human, participative and sustainable alternatives); social (to achieve a social –including the environment – mission and join the ecosocial transition); participatory (empowering and impacting the public sphere); and economic (being financially sustainable and fair).

Article
Publication date: 12 March 2024

Maximiliano Emanuel Korstanje

Social sciences have discussed the host–guest relation from many theoretical lenses and perspectives. Violence as well as local crime has been studied as one of the major risks…

Abstract

Purpose

Social sciences have discussed the host–guest relation from many theoretical lenses and perspectives. Violence as well as local crime has been studied as one of the major risks concerning tourism security. Anyway, less attention was given to homeless people and their interaction with foreign or local tourists. The purpose of this paper is oriented to explain how globalization has winners and losers, in which case, as noted, thousands of persons are excluded from the formal labor marketplace or the economic system year by year.

Design/methodology/approach

This is a conceptual paper that discusses critically not only the recent advances of sociology in urban tourism but also the connection between homeless people and tourists.

Findings

There is an urban underclass formed by those who have been excluded from the economic system. What is more important, such an underclass situates nearby luxury hotels and tourist destinations creating serious contradictions or zones of disputes. These contradictions have been approached by different sociologists since the turn of the 20th century.

Research limitations/implications

The question of sustainability, as well as the idea of liveable cities, and the efficient organization of the city, have occupied a central position in the academic debate, above all after the COVID-19 pandemic. In the present paper, the authors put in dialogue the contributions of Marc Auge with Zyggy Bauman toward a new understanding of this postmodern phenomenon.

Originality/value

Based on the metaphor of vagabonds and tourists, we give a snapshot of the problem of homelessness in Buenos Aires city and its effects on the tourism industry. Unlike other English-speaking countries where the cities are actively organized by the state, Buenos Aires city lacks a planned program to regulate and relocate homeless people. They dwell in nonplaces nearby tourists sleeping in the streets near luxury hotels (but for sure escaping any planning or governmental control).

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Open Access
Article
Publication date: 15 March 2024

Andrew Ebekozien, Clinton Aigbavboa, Zinhle Mohlasedi, Opeoluwa Akinradewo and Emmanuel Bamfo-Agyei

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate…

Abstract

Purpose

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate social responsibility (CSR). There is a paucity of literature regarding CSR implementation in the construction sector, especially in developing countries like South Africa. Hence, the study evaluated CSR’s merits and hindrances and suggested solutions to enhance its implementation in the South African construction sector of Mpumalanga Province.

Design/methodology/approach

The researchers employed a questionnaire survey method to collect data from 68 useable respondents in the South African construction sector of Mpumalanga Province. The main section of the questionnaire was divided into three parts, each addressing an objective mean item score ranking technique.

Findings

Findings show management lacks willingness, absence of recognition for implementing CSR at tender adjudication, professionals regard CSR as a “soft issue,” inadequate ability to carry out CSR initiatives and lax CSR knowledge emerged as the key issues hindering construction stakeholders, especially construction companies, from participating in CSR in South Africa. The research suggests initiatives to enhance CSR in the construction industry.

Originality/value

The study shows that the findings can be used to improve the implementation of CSR engagement and possibly enhance a policy to stimulate friendly CSR in the South African construction sector.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 19 December 2023

Cyrille Ferraton, Francesca Petrella, Nadine Richez-Battesti and Delphine Vallade

This paper aims to analyze the “crafts” of governance within social and solidarity economy (SSE) cultural organizations, considering formal and informal rules, to support their…

Abstract

Purpose

This paper aims to analyze the “crafts” of governance within social and solidarity economy (SSE) cultural organizations, considering formal and informal rules, to support their project of democratization of arts and culture and more generally of cultural democracy. The hypothesis is that it is through participatory and democratic governance that SSE can have a transformative role.

Design/methodology/approach

This paper builds upon a qualitative, multiple case study of three SSE organizations in the performing arts and audiovisual production in France. Although different in age, size and legal form, they all experiment a more participative governance system, not without tensions, to face deep institutional changes in their environment.

Findings

The results show that legal forms from the SSE are necessary safeguards but not sufficient to effectively implement a democratic governance beyond the “one member, one vote” principle. Democratic governance is supported by both formal and informal rules. By experimenting with innovative participative and democratic governance rules, these organizations contribute to the transformation of practices in the cultural field (democratization of art and culture) but also in society at large by fostering cultural democracy.

Research limitations/implications

Building upon three case studies, this exploratory work stresses important issues that are worth to explore on a larger scale to understand by which levers SSE can play a transformative role in the cultural field.

Originality/value

This paper contributes to the literature on SSE and on governance by enlarging the analysis beyond the board of directors and the statutory rules. Applying the approach of collective action and reasonable values developed by Commons to SSE, it shows that participatory governance cannot be based on an ideal or a choice of preestablished values and principles but must leave room for creativity and representations of stakeholders not only to support transformation of practices within the cultural field but also externally by increasing cultural democracy.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 28 March 2023

Avitus Agbor Agbor

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed…

Abstract

Purpose

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed, most of which include a term of imprisonment (principal punishment/penalty) and confiscation as accessory penalty or punishment. Research focus has not been directed at the sentences which, as argued in this paper, are inconsistent, incommensurate with the amounts of money stolen and a significant departure from the Penal Code. This paper aims to explore the aspect of sentencing by the SCC.

Design/methodology/approach

To identify, highlight and discuss the issue of sentencing, the paper looks at a blend of primary and secondary materials: primary materials here include but not limited to the judgements of the SCC and other courts in Cameroon and the Penal Code. Secondary materials shall include the works of scholars in the fields of criminal law, criminal justice and penal reform.

Findings

A few findings were made: first, the judges are inconsistent in the manner in which they determine the appropriate sentence. Second, in making that determination, the judges would have been oblivious to the prescripts in the Penal Code, which provides the term of imprisonment, and in the event of a mitigating circumstance, the prescribed minimum to be applied. Yet, the default imposition of an aggravating circumstance (being a civil servant) was not explored by the SCC. Finally, whether the sentences imposed are commensurate with the amounts of monies stolen.

Research limitations/implications

This research unravels key insights into the functioning of the SCC. It advances the knowledge thereon and adds to the literature on corruption in Cameroon.

Practical implications

The prosecution and judges at the SCC should deepen their knowledge of Cameroonian criminal law, especially on the nature of liberty given to judges to determine within the prescribed range of the sentence to be imposed but also consider the existence of an aggravating factor – civil servant. They must also consider whether the sentences imposed befit the crime for which they are convicted.

Originality/value

The paper is an original contribution with new insights on the manner in which sentencing should be approached by the SCC.

Open Access
Article
Publication date: 22 December 2023

Lisa Källström and Elin Smith

The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains…

Abstract

Purpose

The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains a debated topic. The aim of the current study was to explore how participants perceived and interpreted the meaning and scope of participation.

Design/methodology/approach

This study is part of a four-year (2019–2022) longitudinal research project investigating stakeholder participation in the context of developing and establishing a strategic regional plan in Region Skåne in southern Sweden. The research project has a qualitative approach and uses interviews with different stakeholder groups such as municipal politicians and public officials and a survey as empirical material.

Findings

The authors developed a participation spectrum including eight types of participation: to be open, to be informed, to be listened to, to discuss, to be consulted, to give and take, to collaborate and to co-create. The authors also identified four different purposes of participation: creating a joint network, creating a joint understanding, creating a joint effort and creating a joint vision. The spectrum and the purposes were related through four characteristics of participation, i.e. involvement, interaction, influence and empowerment.

Research limitations/implications

The study rests on a single case, and so the results have limited transferatibility.

Originality/value

Researching participation in terms of the participants' perceptions contributes a new perspective to the existing literature, which has commonly focussed on the organizers' perceptions of participation. Moreover, in order to clarify what participation meant to the participants, the study puts emphasis on untangling this from the why question of participation.

Details

Baltic Journal of Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Abstract

Details

Communicating Climate
Type: Book
ISBN: 978-1-83753-643-6

Article
Publication date: 7 September 2023

Twinkle Gulati and Siddharatha Shankar

The purpose of this research is to construct a logical, consistent and validated instrument to appraise the effect of corporate citizenship on customer loyalty, all-inclusive of…

87

Abstract

Purpose

The purpose of this research is to construct a logical, consistent and validated instrument to appraise the effect of corporate citizenship on customer loyalty, all-inclusive of possible factors.

Design/methodology/approach

To attain this intent, a literature review is organized at the onset and then statements are created, improved and confirmed. In total, 384 customer-filled forms have been analyzed in parts, initially with exploratory factor analysis (EFA) and thereafter with confirmatory factor analysis (CFA).

Findings

EFA outcomes obtain 26 items and three dimensions: corporate citizenship and customer acquisition, corporate citizenship and customer inclination, and corporate citizenship and customer patronization. The comprehensiveness, solidness, and judiciousness of the same have been tested by CFA.

Research limitations/implications

This investigation would function as an impetus that can further evolve the empirical paradigm of corporate citizenship and customer loyalty by significantly impacting theory and practice.

Practical implications

It presents the pragmatic perspectives of customers about modern-age citizenship endeavors for marketers, thus attuning their socially responsible marketing movements with upright citizenship actions.

Originality/value

Since the discipline of corporate citizenship has received inadequate empirical understanding from the marketing outlook, possibly because of the lack of a confirmed and consistent instrument from the customers' angle, this developed scale can fill up that space.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 3
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 10 October 2023

M.S. Narassima, Vidyadhar Gedam, Angappa Gunasekaran, S.P. Anbuudayasankar and M. Dwarakanath

This study aims to explore supply chain resilience (SCR) and provides a unique resilience index. The work measures the resilience status of 37 organizations across 22 industries…

Abstract

Purpose

This study aims to explore supply chain resilience (SCR) and provides a unique resilience index. The work measures the resilience status of 37 organizations across 22 industries and provides insight into accessing the supply chain (SC) vulnerability in an uncertain environment.

Design/methodology/approach

This study involves measuring the resilience status of 37 organizations across 22 industries based on a subjective decision-making approach using fuzzy logic. Experts from industries rated the importance and level of implementation of 33 attributes of SCR, which are used to develop a fuzzy index of implementation that explains the resilience status of organizations.

Findings

A novel coexistent resilience index is computed based on mutualism to exhibit the proportion of contribution or learning of each attribute of an organization in an industry. The research will enhance the response plans and formation of strategic alliances for mutual coexistence by industry.

Research limitations/implications

Evidence-based interpretations and suggestions are provided for each industry to enhance resilience through coexistence.

Originality/value

The work uniquely contributes to academic literature and SC strategy. The novel coexistent resilience index is computed based on mutualism, facilitating researchers to access SC resiliency.

Details

Supply Chain Management: An International Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1359-8546

Keywords

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