Search results

1 – 10 of 90
Open Access
Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

16331

Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 22 June 2023

Ian Steel and Allan Discua Cruz

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Responsible Consumption and Production
Type: Book
ISBN: 978-1-80455-843-0

Open Access
Article
Publication date: 11 October 2019

Luc Fransen, Ans Kolk and Miguel Rivera-Santos

This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises…

6756

Abstract

Purpose

This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises (MNEs) and international business (IB), especially in the context of CSR and global value chain (GVC) governance.

Design/methodology/approach

This paper leverages insights from the literature in political science, policy, regulation, governance and IB; from the own earlier work; and from an inventory of CSR standards across a range of sectors and products.

Findings

This analysis’ more nuanced approach to CSR standard multiplicity helps distinguish the different categories of standards; uncovers the existence of different types of standard multiplicity; and highlights complex trends in their evolution over time, discussing implications for the various firms targeted by, or involved in, these initiatives, and for CSR and GVC governance research.

Research limitations/implications

This paper opens many avenues for future research on CSR multiplicity and its consequences; on lead firms governing GVCs from an IB perspective; and on institutional and market complexity.

Practical implications

By providing overviews and classifications, this paper helps clarify CSR standards as “new regulators” and “instruments” for actors in business, society and government.

Originality/value

This paper contributes by filling gaps in different existing literatures concerning standard multiplicity. It also specifically adds a new perspective to the IB literature, which thus far has not fully incorporated the complexity and dynamics of CSR standard multiplicity in examining GVCs and MNE strategy and policy.

Details

Multinational Business Review, vol. 27 no. 4
Type: Research Article
ISSN: 1525-383X

Keywords

Open Access
Book part
Publication date: 29 September 2023

Giuseppe Bolotta

Thailand has seen waves of youth-led protests over the past three years. Pro-democracy youth activists have vociferously criticised authority figures: teachers, parents and…

Abstract

Thailand has seen waves of youth-led protests over the past three years. Pro-democracy youth activists have vociferously criticised authority figures: teachers, parents and political leaders, especially the king. Drawing on vignettes assembled over a 14-year ethnographic work with young people in Thailand, as well as on current research on youth (online and offline) activism in Bangkok, I examine the multi-layered meaning of kinship in Thai society. The chapter reveals the political nature of childhood and parenthood as entangled modes of governance that come into being with other, both local and international cultural entities. I argue that Thai youth activists are attempting to rework dominant tropes that sustain “age-patriarchy” in the Buddhist kingdom. Their “engaged siblinghood” aims to reframe Thailand's generational order, refuting the moral principles that establish citizens' political subordination to monarchical paternalism and, relatedly, children's unquestionable respect to parents. As I show, Thai youth activists are doing so by engaging creatively with transnational discourses such as “democracy” and “children's rights,” while simultaneously drawing on K-pop icons, Japanese manga and Buddhist astrology. In articulating their dissent, these youths are thus bearers of a “bottom-up cosmopolitanism” that channels culturally hybrid, and politically subversive notions of childhood and citizenship in Southeast Asia's cyberspace and beyond. Whatever the outcome of their commitment, Thai youth activism signals the cultural disarticulation of the mytheme of the Father in Thailand, as well as the growing political influence of younger generations in the region.

Details

The Emerald Handbook of Childhood and Youth in Asian Societies
Type: Book
ISBN: 978-1-80382-284-6

Keywords

Open Access
Article
Publication date: 14 February 2023

Giacomo Ciambotti, Matteo Pedrini, Bob Doherty and Mario Molteni

Social enterprises (SEs) face tensions when combining financial and social missions, and this is particularly evident in the scaling process. Although extant research mainly…

2239

Abstract

Purpose

Social enterprises (SEs) face tensions when combining financial and social missions, and this is particularly evident in the scaling process. Although extant research mainly focuses on SEs that integrate their social and financial missions, this study aims to unpack social impact scaling strategies in differentiated hybrid organizations (DHOs) through the case of African SEs.

Design/methodology/approach

The study entails an inductive multiple case study approach based on four case SEs: work integration social enterprises (WISEs) and fair trade producer social enterprises (FTPSEs) in Uganda and Kenya. A total of 24 semi-structured interviews were collected together with multiple secondary data sources and then coded and analyzed through the rigorous Gioia et al. (2013) methodology to build a theoretical model.

Findings

The results indicate that SEs, as differentiated hybrids, implement four types of social impact scaling strategies toward beneficiaries and benefits (penetration, bundling, spreading and diversification) and unveil different dual mission tensions generated by each scaling strategy. The study also shows mutually reinforcing mechanisms named cross-bracing actions, which are paradoxical actions connected to one another for navigating tensions and ensuring dual mission during scaling.

Research limitations/implications

This study provides evidence of four strategies for scaling social impact, with associated challenges and response mechanisms based on the cross-bracing effect between social and financial missions. Thus, the research provides a clear framework (social impact scaling matrix) for investigating differentiation in hybridity at scaling and provides new directions on how SEs scale their impact, with implications for social entrepreneurship and dual mission management literature.

Practical implications

The model offers a practical tool for decision-makers in SEs, such as managers and social entrepreneurs, providing insights into what scaling pathways to implement (one or multiples) and, more importantly, the implications and possible solutions. Response mechanisms are also useful for tackling specific tensions, thereby contributing to addressing the challenges of vulnerable, marginalized and low-income individuals. The study also offers implications for policymakers, governments and other ecosystem actors such as nongovernmental organizations (NGOs) and social investors.

Originality/value

Despite the growing body of literature on scaling social impact, only a few studies have focused on differentiated hybrids, and no evidence has been provided on how they scale only the social impact (without considering commercial scaling). This study brings a new perspective to paradox theory and hybridity, showing paradoxes come into view at scaling, and documenting how from a differentiation approach to hybridity, DHOs also implemented cross-bracing actions, which are reinforcement mechanisms, thus suggesting connections and synergies among the actions in social and financial mission, where such knowledge is required to better comprehend how SEs can achieve a virtuous cycle of profits and reinvestments in social impact.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 3 May 2023

Sajad Noorbakhsh and Aurora A.C. Teixeira

This study aims to estimate the impact of refugee inflows on host countries’ entrepreneurial rates. The refugee crisis led to an increased scientific and public policy interest in…

580

Abstract

Purpose

This study aims to estimate the impact of refugee inflows on host countries’ entrepreneurial rates. The refugee crisis led to an increased scientific and public policy interest in the impact of refugee inflows on host countries. One important perspective of such an impact, which is still underexplored, is the impact of refugee inflows on host countries entrepreneurial rates. Given the high number of refugees that flow to some countries, it would be valuable to assess the extent to which such countries are likely to reap the benefits from increasing refugee inflows in terms of (native and non-native) entrepreneurial talent enhancement.

Design/methodology/approach

Resorting to dynamic (two-step system generalized method of moments) panel data estimations, based on 186 countries over the period between 2000 and 2019, this study estimates the impact of refugee inflows on host countries’ entrepreneurial rates, measured by the total early-stage entrepreneurial activity (TEA) rate and the self-employment rate.

Findings

In general, higher refugee inflows are associated with lower host countries’ TEA rates. However, refugee inflows significantly foster self-employment rates of “medium-high” and “high” income host countries and host countries located in Africa. These results suggest that refugee inflows tend to enhance “necessity” related new ventures and/ or new ventures (from native and non-native population) operating in low value-added, low profit sectors.

Originality/value

This study constitutes a novel empirical contribution by providing a macroeconomic, quantitative assessment of the impact of refugee from distinct nationalities on a diverse set of host countries' entrepreneurship rates in the past two decades resorting to dynamic panel data models, which enable to address the heterogeneity of the countries and deal with the endogeneity of the variables of the model.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Sustainable Cities and Communities
Type: Book
ISBN: 978-1-80455-839-3

Open Access
Article
Publication date: 19 October 2020

Dipak Kumar Bhattacharyya

This study aims to help students to relate their theoretical knowledge in managing change in a crisis. It is more relevant in today’s pandemic situation and could be a morale…

724

Abstract

Purpose

This study aims to help students to relate their theoretical knowledge in managing change in a crisis. It is more relevant in today’s pandemic situation and could be a morale booster for many entrepreneurs who are struggling to sustain.

Design/methodology/approach

It is based on managing real-life change situation in organization, and it is presented in narrative form.

Findings

CERA India could successfully transform and sustain in Covid-19 pandemic situation with an inclusive approach, without losing their identity.

Research limitations/implications

This study is based on consulting experience and success story of one organization in pandemic situation. Important message is in a crisis, organizations can sustain partnering with people. But, this depends on the prevalent culture of the organization. Also, other organizations before replication need to ascertain the problem of their brand dilution, for shifting their focus to other product lines.

Practical implications

This story can be used in organizational change management classes, and students may be assigned to document their lessons. At the end of the story, some possible areas of investigation for students are listed for getting appropriate direction.

Social implications

In this pandemic situation, this study is socially relevant, as it shows how organizations can sustain with a human face.

Originality/value

This study is original and based on real-life experience in managing organizational transformation in a crisis situation. The name of the organization is imaginary, as organization did not like their name in public. This is one reason of not using their data for tabular presentation.

Details

Vilakshan - XIMB Journal of Management, vol. 17 no. 1/2
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 24 January 2022

Ke Zhang, Almudena González del Valle-Brena, Ignacio Ramos Riera and Jingli Zhao

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route…

1810

Abstract

Purpose

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route heritage (CRH). The study intends to inspire further discussion on the theoretical and practical development of cultural routes since the development is still at a liminal stage in China.

Design/methodology/approach

A total of 253 research articles related to Chinese cultural rote heritage from major Chinese and English research databases China National Knowledge Infrastructure (CNKI), Web of Science (WOS) and Scopus have been comprehensively identified and reviewed for the purpose of the study.

Findings

Four major themes of research on Chinese CRH have been identified: conceptual evaluation, list of the routes and characteristics of the routes, conservation and utilization. The results revealed that China has very rich resources in CRH, many of which were formed a long time ago, which exist across vast geographic regions and have assumed multiple functions and undergone dynamic reciprocal exchanges among diverse cultures and ethnicities.

Practical implications

The paper summarizes some major obstacles faced by CRH in China and proposes a strategic model to address the need for a more sustainable development of CRH in the Chinese context.

Originality/value

The paper offers a comprehensive overview of CRH in China and discusses practical issues in management and development of heritage great in size, number and complexity.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 9 December 2019

Raymond Saner and Lichia Yiu

The purpose of this paper is to assess how far Jamaica has come regarding women economic empowerment, female entrepreneurship and its development policies in favour of women…

7035

Abstract

Purpose

The purpose of this paper is to assess how far Jamaica has come regarding women economic empowerment, female entrepreneurship and its development policies in favour of women entrepreneurship development.

Design/methodology/approach

This exploratory study employs a mixed method approach to achieve its research objectives, consisting of literature review and corroboration with existing database and indices. Key insights of research on female entrepreneurship are used to reflect on published data to assess progress of female entrepreneurship development in Jamaica. The 2017 editions of the Global Entrepreneurship Monitor and Gender Entrepreneurship and Development Index were examined to gain a better understanding of how the Jamaican business environment has progressed or regressed over time and how the economic development and business environment impact female participation in Jamaica’s labour force and entrepreneurial initiatives.

Findings

The economic conditions in Jamaica and the role of females as domestic caregiver have made it difficult for women to enter the labour force even though Jamaican women are relatively better educated than men. Women remain at a disadvantage in the labour force. Jamaica’s legislation and budget allocations in favour of female entrepreneurship are analysed to identify where and how Jamaica is investing its efforts to improve women’s participation in the labour force. The authors conclude with suggestions on how the Jamaican government could facilitate further women entrepreneurship development to reach a more gender balanced inclusive socio-economic development.

Originality/value

While global policy has been promoting women empowerment through entrepreneurial development, little is known on the actual outcome of such human capital investment strategy and the critical vectors that contribute to such outcome. This scarcity of knowledge is also applicable to Jamaica. This paper attempts to contribute to women entrepreneurship research by reaching beyond the output-oriented perspective of various skill development programmes and attempts to link policy choice with overall macro results of entrepreneurship development in general and women entrepreneurship development in specific. The study thus provides a rare glimpse of the entrepreneurship ecosystem in Jamaica.

Details

Public Administration and Policy, vol. 22 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

1 – 10 of 90