Search results

1 – 10 of over 222000
Book part
Publication date: 8 January 2021

Anne Lythgoe and Matthew Baqueriza-Jackson

Since the introduction of the Public Services (Social Value) Act 2012, there has been a common misconception that Social Value is inherently about Procurement. We think…

Abstract

Since the introduction of the Public Services (Social Value) Act 2012, there has been a common misconception that Social Value is inherently about Procurement. We think that the process of Procurement is a means through which questions can be asked around Social Value commitments; however, Social Value should come into dialogue way before a tender exercise. It must be at the forefront of political visioning, strategy development, officer behaviour and the design of goods and services. In this chapter, we explore how Public Authorities and other Anchor Institutions can embed Social Value into everything they do, utilising Commissioning and Procurement as the basis.

Article
Publication date: 31 May 2022

Mahdi Salehi, Ahmed Kareem Aljhlini and Hind Shafeeq Nimr Al-Maliki

This study aims to investigate the effect of psychological characteristics, including perfectionism, transcendental future and lifelong learning, on auditors’ cultural…

Abstract

Purpose

This study aims to investigate the effect of psychological characteristics, including perfectionism, transcendental future and lifelong learning, on auditors’ cultural values and social health. It answers whether psychological characteristics can improve auditors’ cultural and social health values in Iraqi auditing firms.

Design/methodology/approach

Using the Cochran sampling method, 198 auditors were selected as the sample size. The effect of independent variables on the dependent variable has been investigated using partial least squares tests.

Findings

The results show a positive and significant relationship between perfectionism and improving cultural values of auditors. Moreover, the evidence indicates that the transcendental future positively impacts and enhances cultural and social health values by preventing and motivating criminal and lawful activities.

Originality/value

No research has been done on the impact of psychological characteristics on auditors’ cultural values and social health in Iraq. Therefore, this research will have helpful information and help develop knowledge in this field.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 1 June 2022

Irene D.M Ciccarino, Susana Cristina Serrano Fernandes Rodrigues and Jorge Ferreira Da Silva

Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the…

Abstract

Purpose

Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic-focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information.

Design/methodology/approach

A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach's alpha test.

Findings

The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals.

Research limitations/implications

The measures were tested based on social entrepreneurs' opinions. Future studies can include beneficiaries' opinions, allowing comparisons that can help to set more realistic goals and better investment criteria.

Originality/value

The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.

Details

Innovation & Management Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2515-8961

Keywords

Book part
Publication date: 12 March 2020

Sergio Paternostro

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of…

Abstract

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Article
Publication date: 10 May 2022

Kate Ruff, Pier-Luc Nappert and Cameron Graham

This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact.

Abstract

Purpose

This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact.

Design/methodology/approach

The paper used the content analysis of an online discussion forum where experts discussed impact valuation approaches.

Findings

Many experts seek impact valuations that take into account the experiences of those whose lives are most affected. Ideally, these accounts need to be emic to (in the language of) those stakeholders, and polyvocal (representing many different stakeholders' voices). However, these experts also seek to effect systemic change by encouraging mainstream financial markets to use social and environmental valuations in their decision-making. These experts consider full plurality too complex to be useable by financial markets, so the experts argue in favor of etic valuations (stated in the language of investors), to appeal to mainstream finance, while endeavoring nonetheless to represent multiple stakeholders' voices. The authors identify two discursive strategies used to resolve this tension: effacing of differences between diverse stakeholders, and overstating the universality of money as a common language.

Social implications

The terms emic and polyvocal provide experts with nuanced ways to understand “stakeholder voice.” The authors hope these nuances inspire new insights and strategies and help the community with their goal of bridging to mainstream finance.

Originality/value

The paper presents a theoretical framework for describing plurality in impact valuations and examines the challenges of bridging from social finance, which seeks to give voice and representation to those whose lives are most affected, to mainstream finance.

Details

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

Keywords

Book part
Publication date: 1 January 2005

Richard Reeves-Ellington

Conceptualizing trust alone or as the starting point for understanding both trust and distrust is insufficient. Therefore, this chapter focuses on the construction of…

Abstract

Conceptualizing trust alone or as the starting point for understanding both trust and distrust is insufficient. Therefore, this chapter focuses on the construction of phenotypic trustscapes and distrustscapes that permit an abstract exploration of the concepts of trust and distrust using societal and dyadic relationships and perceptions of the individual as the units of analysis. For theoretical understanding of trust and distrust, it uses social and evolutionary biologic multi-level theory. This chapter builds on the existing trust literature in three ways: (1) by triangulating on trust and distrust through the use of a number of research methodologies; (2) by placing trust and distrust in value orientation theory and models; and (3) by extricating trust and distrust from reciprocity constructs, and placing them into separate phenotypes: trustscapes and distrustscapes. These efforts show that both trust and distrust are naturally occurring phenomena, with one or the other predominant in specific contexts. The chapter includes scenarios in Japan, Bulgaria, and Indonesia to demonstrate how micro- and macro-level examples of trustscapes and distrustscapes function.

Details

Multi-level Issues in Organizational Behavior and Processes
Type: Book
ISBN: 978-1-84950-269-6

Article
Publication date: 1 March 2022

Cortney L. Norris, Michelle Russen and Scott Taylor Jr

The experiential value scale (EVS) has been widely applied in hospitality literature in a postconsumption manner to predict organizational outcomes; however, it lacks a…

Abstract

Purpose

The experiential value scale (EVS) has been widely applied in hospitality literature in a postconsumption manner to predict organizational outcomes; however, it lacks a key component that captures the inherently social nature of the restaurant industry: social value. This study had two goals: to validate the inclusion of social value with the EVS and apply the new scale to predict intent to dine in an independently owned restaurant.

Design/methodology/approach

Using cross-sectional survey design and factor analysis, the pilot study tests the experiential value scale with the addition of social value. In the main study, the validated scale is used to predict intent to dine in an independent restaurant using structural equation modeling. Respondents for both studies were recruited from the survey panel site Prolific, generating 266 usable samples for the pilot and 259 for the main study.

Findings

The findings suggest a high correlation between social value and the other experiential values, creating the EVS + SV scale. Using the new scale to predict dining intent, service quality was a positive predictor in selecting an independent restaurant. However, limitations, such as sample origin and time, are further discussed, and future research to alleviate these is recommended.

Research limitations/implications

Social value has been shown as an additional part of the EVS. Restauranteurs and hospitality researchers alike may use the new EVS + SV scale to determine the values that most influence customers' restaurant selection and make recommendations on how to use limited capital.

Originality/value

The current study added social value to the EVS, creating what has been referred to as the EVS + SV scale in this study. Additionally, unlike others, the EVS + SV scale was used as an antecedent to restaurant choice, meaning customers will assess certain aspects of a restaurant before deciding where to dine out, allowing restaurant operators to leverage their strengths and attract customers.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 9 August 2021

Sameeullah Khan, Asif Iqbal Fazili and Irfan Bashir

This paper aims to theorize counterfeit luxury consumption among millennials from a generational identity perspective.

Abstract

Purpose

This paper aims to theorize counterfeit luxury consumption among millennials from a generational identity perspective.

Design/methodology/approach

The paper proposes and tests a model of counterfeit buying behavior using an online survey of 467 millennial respondents. The study uses multi-item measures from the extant literature and uses the structural equation modeling technique to test the proposed hypotheses.

Findings

The findings reveal when millennials have a self-defining relationship with their generation, they tend to internalize the generational norm pertaining to counterfeit luxury consumption. Millennials’ counterfeit related values: market mavenism, postmodernism, schadenfreude and public self-consciousness contribute to their generational identity. Moreover, market mavenism, cool consumption and public self-consciousness establish counterfeit luxury consumption as a generational norm.

Practical implications

The findings of this paper suggest that the expertise and influence of market mavens can be used to deter counterfeit consumption. Moreover, luxury brands must communicate a cool image to offset the rebellious image of counterfeits. Further, from a standardization versus adaption standpoint, the generational perspective allows for the standardization of anti-counterfeiting campaigns.

Originality/value

The paper makes a novel contribution to the counterfeiting literature by demonstrating that millennials pursue counterfeit luxury brands when they pledge cognitive allegiance to their generation. The paper, thus, extends the identity perspective of counterfeit luxury consumption to group contexts. The authors also test and validate the role of descriptive norms in group contexts by introducing the construct generational norm to counterfeiting literature.

Details

Journal of Product & Brand Management, vol. 31 no. 3
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 17 August 2021

Leandro da Silva Nascimento, Júlio César da Costa Júnior, Viviane Santos Salazar and Adriana Fumi Chim-Miki

Coopetition is a well-studied phenomenon in traditional enterprises. However, it lacks deepening in the social sphere, specifically on hybrid organizations (social and…

Abstract

Purpose

Coopetition is a well-studied phenomenon in traditional enterprises. However, it lacks deepening in the social sphere, specifically on hybrid organizations (social and commercial goals). This paper analyzes the configuration of coopetition strategies in social enterprises and how these strategies can improve social value devolution.

Design/methodology/approach

The authors conducted a multicase study with Brazilian social enterprises and a social incubator. Semistructured interviews with founders of the social enterprises and the president of the incubator were the primary sources of evidence, supported by observations and secondary data.

Findings

The authors identified four main findings: (1) the social incubator induces coopetition among social enterprises; (2) coopetition is necessary to improve market performance; (3) coopetition is a natural strategy resulting from the activity of the social enterprise; (4) the behavior and context of social enterprises generate a new framework for coopetition formation. This framework comprises three stages of value: a social cooperation level to co-creation of value; second, a social competition level to the appropriation of value; and the third coopetition-balanced level to social value devolution.

Originality/value

The authors advance knowledge on coopetition in an exciting, underexplored context, social entrepreneurship. The authors highlight that the coopetition nature and outcome in social enterprises have specificities compared to traditional businesses. The authors also improve the understanding of social value devolution based on simultaneous cooperation and competition among small social enterprises, allowing theoretical and practical implications. Thus, they advance the recurring discussion in coopetition literature beyond the generation and appropriation of value.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 7 June 2021

Brandsford Kwame Gidigah, Kofi Agyekum and Bernard K. Baiden

Though the Public Procurement Act of Ghana makes room for specific socio-economic policies (environmental, social, economic and other policies which are intended to…

Abstract

Purpose

Though the Public Procurement Act of Ghana makes room for specific socio-economic policies (environmental, social, economic and other policies which are intended to promote social and economic impact), there is no explicit definition and provision for social value as an evaluation criterion, culminating in the absence of a definition in the Act. This paper elicits the conception and understanding of social value from stakeholders in the Ghanaian construction industry.

Design/methodology/approach

The study adopted a qualitative method that relied on a semi-structured interview of 30 participants purposively drawn from Western, Western North and Central regions of Ghana. An inductive thematic analysis approach, which involved identifying repetitions, exploring similarities and differences, noting linguistic connectors, and a framework were employed to analyse the data.

Findings

The study established no single definition or explanation for social value in the construction industry in Ghana. However, it was revealed from the study that the concept of social value could be defined from the functional perspective of the definer, particularly from the perspective of a Procurement Officer, Works Engineer, and a Quantity Surveyor. A new insight from the study that differs from the body of literature is that participants equated benefits derived from physically constructed projects as social value.

Social implications

The study has implication for public administration and practice regarding the decision-making process in the construction industry in Ghana. It provides a vital awakening on social value as a criterion in evaluating construction works procurement in Ghana. The ability of participants to equate the benefits derived from executed construction projects as social value creates a new perspective on understanding the meaning of social value in the procurement of works construction.

Originality/value

The study contributes to the state-of-the-art and ongoing discourse on the concept of social value globally. The findings create an important catalyst for social value research in the Ghanaian construction industry.

Details

Engineering, Construction and Architectural Management, vol. 29 no. 6
Type: Research Article
ISSN: 0969-9988

Keywords

1 – 10 of over 222000