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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 November 2020

Muhammad Al Mahameed, Ataur Belal, Florian Gebreiter and Alan Lowe

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed…

Abstract

Purpose

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring.

Design/methodology/approach

The paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region.

Findings

The study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed.

Originality/value

The paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.

Details

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

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Book part
Publication date: 1 May 2009

Gordon Boyce, Wanna Prayukvong and Apichai Puntasen

Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing…

Abstract

Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

Details

Extending Schumacher's Concept of Total Accounting and Accountability into the 21st Century
Type: Book
ISBN: 978-1-84855-301-9

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Book part
Publication date: 25 June 2012

Bo Edvardsson, Per Skålén and Bård Tronvoll

Purpose – The aim is to introduce a sociological perspective on resource integration and value co-creation into service research using a service systems approach.

Abstract

Purpose – The aim is to introduce a sociological perspective on resource integration and value co-creation into service research using a service systems approach.

Methodology/approach – Conceptual and a case study of the service system a Telecom Equipment and Service Provider is embedded in is reported.

Findings – The service practice of the service system is framed by social structures of signification, legitimation, and domination. However, the practice is also independent of the structures since it is embedded in and shapes the structural realm.

Research implications and limitations – Drawing on structuration and practice theory, the chapter offers a new framework describing how social and service structures and practices can inform and reveal mechanisms of service system dynamics. Based on the framework, three propositions are developed focusing on the mechanisms of resource integration and value co-creation. The implications need to be generalized in future research by studying other empirical contexts.

Practical implications – The chapter provides some tentative guidelines on how organizations can design service systems that enable and support customers and other actors in their resource integration and value co-creation processes by paying attention to social structures and forces and not only resources as such.

Originality – The chapter explicates how social structures have implications for value co-creation and resource integration in service system. It makes systematic use of structuration and practice theory to understand the social dimensions of service systems. A distinction between intended and realized resource integration is made.

Details

Special Issue – Toward a Better Understanding of the Role of Value in Markets and Marketing
Type: Book
ISBN: 978-1-78052-913-4

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Article
Publication date: 5 August 2019

Ravindra Baliga, Rakesh D. Raut and Sachin S. Kamble

Sustainable supply chain management (SSCM) is a relatively new sub-field of supply chain management (SCM). The performance of SSCM is based on the triple bottom line…

Abstract

Purpose

Sustainable supply chain management (SSCM) is a relatively new sub-field of supply chain management (SCM). The performance of SSCM is based on the triple bottom line approach encompassing people-planet-profit, hence being defined not in only in social and environmental terms, but also the economic. The purpose of this paper is to develop an integrated study which uses antecedent-practices-performance principles in order to determine the drivers of SSCM practices, and the impact of these practices on sustainable supply chain performance. The importance of the study lies in the fact that the Indian Government is making significant efforts to boost the manufacturing sector, and sustainability is among the significant imperatives for Indian manufacturing to be competitive globally.

Design/methodology/approach

A conceptual model based on the antecedents-practices-performance principles was developed, and included six constructs identified from the literature: the drivers being the motivators of sustainability, lean management (LM) and supply management (SM), the practices were the environmental and social practices in the supply chain and, finally, the sustainable supply chain performance; eight hypotheses were conceived in the model development process. The survey instrument was conceptualised from an in-depth study of literature and was employed to conduct a survey of 211 operations and supply chain managers and functional heads from the Indian manufacturing industry. The scales were validated by employing the confirmatory factor analysis, followed by structural equation modelling to develop the structural relationships between the constructs using Amos 20.0.

Findings

The results of the SEM suggest that the antecedents, i.e. motivators, LM and SM, have a significant bearing on environmental and social practices in the SCM; these practices, in turn, also have a positive relationship with SSCM performance (except the relationship between LM and social practices in SCM) with acceptable goodness-of-fit measures. Thus out of the eight hypotheses, seven can be said to statistically significant.

Research limitations/implications

In addition to the motivators of sustainability, the study based on extant literature has considered LM and SM among the drivers of sustainability in SCM. The study has also identified that in earlier studies, the focus has been on environmental practices, and this integrated study has also included social practices in the supply chain.

Originality/value

This study suggests that sustainability performance may also be realised through lean and SM principles; an integrated perspective has been adopted with the consideration of both environmental and social practices. Further, the proposed model represents a novel integration of literature from diverse domains such as environmental management, business ethics and corporate social responsibility as well as performance management.

Details

Management of Environmental Quality: An International Journal, vol. 31 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

Content available
Article
Publication date: 28 November 2019

Joanne Blake

The purpose of this paper is to demonstrate the potential fruitfulness of the theory of Alasdair MacIntyre for understanding how social enterprises may facilitate…

Abstract

Purpose

The purpose of this paper is to demonstrate the potential fruitfulness of the theory of Alasdair MacIntyre for understanding how social enterprises may facilitate well-being, using empirical evidence from doctoral research to illustrate this.

Design/methodology/approach

This paper is based on findings from research conducted at a mental health training and employment organisation which used gardening as rehabilitative tool. Participant observation and semi-structured interviews with staff, volunteers and service users were used to generate the data, a MacIntyrean lens used to analyse the data, and some suggestions are made as to why social enterprises may be particularly suited to such an approach.

Findings

Practitioners encouraged the seeking of “internal goods” or “goods of excellence” within practices, as it was this which was understood to facilitate well-being. Service users shared in this view, perceiving their time on the case site primarily as “work” and choosing to engage with the service out of a desire to meaningfully contribute to the community project.

Research limitations/implications

This research is conducted on a small scale and therefore lacks generalisability. The lack of comparison with other organisational forms using the same practice is also a limitation.

Originality/value

This theory offers an alternative lens for considering how social enterprises might contribute to well-being. The data presented here also complement the growing body of research literature on Work Integration Social Enterprises, considering some of the wider well-being benefits beyond work integration, which thus far has received limited empirical attention.

Details

Social Enterprise Journal, vol. 15 no. 4
Type: Research Article
ISSN: 1750-8614

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Article
Publication date: 26 October 2012

Gregory Theyel and Kay Hofmann

The purpose of this paper is to investigate the adoption of sustainability practices by small and medium‐sized manufacturing (SMM) firms, the ways these firms work with…

Abstract

Purpose

The purpose of this paper is to investigate the adoption of sustainability practices by small and medium‐sized manufacturing (SMM) firms, the ways these firms work with their stakeholders for social and environmental purposes, and the relationships between the adoption of sustainability practices, stakeholder interaction, and product and process innovation.

Design/methodology/approach

This paper uses data from telephone interviews with 296 companies, a sustainability typology, and descriptive and statistical regression analysis.

Findings

The majority of the firms are adopting sustainability practices at least to some degree, stakeholders such as community advocacy groups, employees, suppliers, customers, and the local media are influencing the adoption of sustainability practices, and firms with high adoption rates of environmental practices are more successful in product and process innovation.

Practical implications

The results of this research can help firms and stakeholder groups with their joint efforts to develop sustainability strategies. Community advocacy groups, employees, suppliers, customers, and the local media are capable of motivating firms to give something back to the communities in which they conduct their business.

Originality/value

This paper contributes new understanding of the adoption of sustainability practices by SMM firms, the ways these firms work with their stakeholders for social and environmental purposes, and the relationships between the adoption of sustainability practices, stakeholder interaction, and product and process innovation.

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Article
Publication date: 13 June 2016

Marianna Sigala

Although the generation of social value is the focus of social entrepreneurship, little research attention is paid on how social value and transformation can be created…

Abstract

Purpose

Although the generation of social value is the focus of social entrepreneurship, little research attention is paid on how social value and transformation can be created. By adopting a market approach, this study aims to develop a framework showing how social enterprises in tourism/hospitality can generate social value and transformation.

Design/methodology/approach

A thorough literature review revealed that a market approach is an appropriate lens for understanding social entrepreneurship. Consequently, a framework based on “learning with the market” is proposed as a useful tool for identifying, managing and also creating (new) opportunities for social ventures. The justification and the theoretical underpinnings of the market-based framework are further supported by discussing various other theories and concepts.

Findings

The framework identifies three capabilities that social entrepreneurs need to develop for generating social value and transformation: network structure, market practices and market pictures. Several examples from tourism and hospitality social enterprises are analyzed for showing the applicability and usefulness of the framework.

Research limitations/implications

The paper proposes a conceptual framework as well as several research directions for further testing, refining and expanding it.

Practical implications

By applying the framework on several tourism and hospitality social enterprises, the paper provides practical implications about the capabilities that social enterprises should develop for engaging with other market actors to identify and exploit (new) market opportunities for social value co-creation, and influence market plasticity for forming new markets and driving social change.

Social implications

The suggested framework identifies the capabilities and the ways in which (tourism/hospitality) social enterprises can engage with and form markets for co-creating social value and escalating their social impacts through social transformation.

Originality/value

The paper provides a new marketing approach (that overcomes the limitations of traditional economic theories) for understanding how social enterprises can shape, manage and engage with social markets for generating social value.

Details

International Journal of Contemporary Hospitality Management, vol. 28 no. 6
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 5 February 2018

Jing Wang and Jun Dai

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on…

Abstract

Purpose

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on performance in Chinese firms. The paper also aims to theorize and empirically assess a comprehensive SSCM practices and performance model. The model incorporates two aspects of SSCM practices: internal and external management, and analyses the impact on corporate sustainability performance from all dimensions.

Design/methodology/approach

This paper develops a conceptual model to investigate the impact of SSCM practices on the firm performance. Based on the data of 172 Chinese firms, this paper analyzes the impact of SSCM practices on firm economic performance, environmental performance, and social performance for each dimension by using PLS structural equation methods.

Findings

The results show that firm’s internal SSCM practices have a positive impact on firm’s environmental performance and social performance. Moreover, environmental performance and social performance are positively related to economic performance.

Originality/value

A comprehensive SSCM practices performance model is proposed and empirically assessed for Chinese firms. The results of this investigation support the hypotheses that SSCM practices are environmentally and socially necessary and are favorable for business. A series of approach and implications of SSCM practices is recommended.

Details

Industrial Management & Data Systems, vol. 118 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

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Article
Publication date: 29 April 2019

Dinara Davlembayeva, Savvas Papagiannidis and Eleftherios Alamanos

The sharing economy is a socio-economic system in which individuals acquire and distribute goods and services among each other for free or for compensation through…

Abstract

Purpose

The sharing economy is a socio-economic system in which individuals acquire and distribute goods and services among each other for free or for compensation through internet platforms. The sharing economy has attracted the interest of the academic community, which examined the phenomenon from the economic, social and technological perspectives. The paper aims to discuss this issue.

Design/methodology/approach

Given the lack of an overarching analysis of the sharing economy, this paper employs a quantitative content analysis approach to explore and synthesise relevant findings to facilitate the understanding of this emerging phenomenon.

Findings

The paper identified and grouped findings under four themes, namely: collaborative consumption practices, resources, drivers of user engagement and impacts, each of which is discussed in relation to the three main themes, aiming to compare findings and then put forward an agenda for further research.

Originality/value

The paper offers a balanced analysis of the building blocks of the sharing economy, to identify emerging themes within each stream, to discuss any contextual differences from a multi-stakeholder perspective and to propose directions for future studies.

Details

Information Technology & People, vol. 33 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

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