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Book part
Publication date: 16 November 2009

Rafael Vázquez-García

The evolution of European Union (EU) toward a real political integration cannot omit the importance of building a European civic culture. Generating civic virtues is directly…

Abstract

The evolution of European Union (EU) toward a real political integration cannot omit the importance of building a European civic culture. Generating civic virtues is directly linked to the establishment of associative networks. In this sense, voluntary organizations, as “schools of democracy,” work as one of the main channels and mechanisms, from liberal tradition as well as republican one, to improve the quality of democracies.

Some works have already argued that involvement in voluntary organizations presents positive effects on several elements that shape political culture in a country, by increasing political interest in public affairs, growing individual political efficacy, encouraging people to put in practice a broader socio-political activism, etc. Only by this way, it is possible to create a genuine “European public sphere,” where public debate and independent judgements can exist beyond EU institutions.

From that theoretic framework, this document expounds the connections between socio-political participation in voluntary organizations and some elements of political culture linked to civic skills. The first wave of the European Social Survey (2002–2003) will be used as the main data source for a comparative analysis among more than twenty European countries.

Details

Civil Society in Comparative Perspective
Type: Book
ISBN: 978-1-84950-608-3

Book part
Publication date: 27 November 2014

Jacques Defourny and Victor Pestoff

There is still no universal definition of the third sector in Europe, but it can be seen as including all types of non-governmental not-for-profit entities such as non-profit…

Abstract

There is still no universal definition of the third sector in Europe, but it can be seen as including all types of non-governmental not-for-profit entities such as non-profit organizations, mutuals, cooperatives, social enterprises and foundations. This article attempts to make sense of the current shifting conceptualization of the third sector in Europe. It is based on short country summaries of the images and concepts of the third sector in 13 European countries by EMES Network’s members, first presented in 2008 (Defourny and Pestoff, 2008; nine of them were recently revised and are found in the appendix to this article.). The perception and development of the third sector in Europe is closely related to the other major social governance institutions/mechanisms, like the market, state and community and through the third sector’s interaction with them. Moreover, many third sector organizations (TSOs) overlap with these other social institutions, resulting in varying degrees of hybridity and internal tensions experienced by them. TSOs can generate resources from their activities on the market, by providing services in partnership with the state and/or by promoting the interests of a given community or group. The country overviews document a growing professionalization of TSOs in most countries and a growing dependency of public funds to provide services. This has important theoretical and practical implications for orienting the articles included in this book. Thus, it can provide a key for better understanding the discussion and analysis in the remainder of this volume.

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Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Keywords

Book part
Publication date: 16 November 2009

Thomas Janoski

Tocqueville's theory emerged from a social movement–infested society rather than from the rather bucolic and static American democracy that he sometimes portrays. And while Putnam

Abstract

Tocqueville's theory emerged from a social movement–infested society rather than from the rather bucolic and static American democracy that he sometimes portrays. And while Putnam (2001) and others try to resurrect this cooperative view of society using the concept of social capital, this approach is inadequate to explain major changes in society and, indeed, only repeats power resources theory with a different linguistic cloak.

Details

Civil Society in Comparative Perspective
Type: Book
ISBN: 978-1-84950-608-3

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…

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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

Article
Publication date: 3 July 2007

Xiao Huafang and Yuan Jianguo

The paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China.

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Abstract

Purpose

The paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China.

Design/methodology/approach

Using an OLS‐regression model to test the relationship among ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in 2002.

Findings

Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in independent directors increases corporate disclosure and CEO duality is associated with lower disclosure. The paper also finds that larger firms had greater disclosure, while firms with growth opportunities are reluctant to disclose information voluntarily.

Research limitations/implications

Firstly, the sample is comprised of companies listed on Shanghai Stock Exchange in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover all voluntary disclosure in corporations as employed and supported in several prior studies. Thirdly, the award of checklist items may be subjected to errors.

Practical implications

This paper indicates the relationship among ownership structure, board composition and corporate voluntary disclosure, and provides evidence for Chinese regulators to improve corporate governance and optimize ownership structure.

Originality/value

Distinct from prior empirical research based on disclosure behavior in developed‐western markets, this study examines the impact of ownership structure and board composition on voluntary disclosures of listed companies in the Asian setting of China.

Details

Managerial Auditing Journal, vol. 22 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 11 July 2016

Jamie Halsall, Ian Cook and Paresh Wankhade

The purpose of this paper is to examine the concept of volunteerism in three different case countries, namely, that of USA, UK and China while highlighting the role of the state…

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Abstract

Purpose

The purpose of this paper is to examine the concept of volunteerism in three different case countries, namely, that of USA, UK and China while highlighting the role of the state, society and social capital.

Design/methodology/approach

The paper reviews the extant literature on the volunteering traditions in the chosen case study countries highlighting the idiosyncrasies while analysing implications for future research.

Findings

The paper highlights the role of the state, society and social capital in the chosen countries, each deriving its origins from the specific traditions in those countries.

Research limitations/implications

This paper provides a conceptual review focusing on the key literature in the field. The authors have examined various academic texts and published materials.

Practical implications

This paper provided an update critically discussion on the concept of volunteerism in three different case countries.

Social implications

This paper is highly relevant to academics and social policy makers. Moreover, this paper has been written from an international context.

Originality/value

The paper makes an original contribution by comparing and contrasting three important countries with different histories and traditions of volunteerism highlighting diversity of type and application.

Details

International Journal of Sociology and Social Policy, vol. 36 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 15 March 2013

Wen Qu, Philomena Leung and Barry Cooper

The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and…

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Abstract

Purpose

The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three distinguished periods of the development of the Chinese stock market.

Design/methodology/approach

Panel data analysis was undertaken over a period from 1995‐2006 with an aim to examine the influence of stakeholder power changes on voluntary disclosures made by 297 listed firms in their 12 years of annual reports. A voluntary disclosure checklist has been used for hand‐collecting data from annual reports.

Findings

The finding shows that different stakeholder groups exert different degrees of influence on firms' decision‐making in respect of information disclosure during different stages of the development of the Chinese stock market.

Research limitations/implications

The impact of a stakeholder power changes on corporate disclosure has not been well addressed and how listed Chinese firms respond to these changes is still a significant gap in the Chinese corporate disclosure literature. In this study, the paper uses proxies to represent each stakeholder group, discuss power changes of each group and predict the impact of power changes on firms' voluntary disclosure.

Originality/value

The paper identifies the new content of the “social contract” between listed firms and Chinese society and identifies various stakeholder groups of listed Chinese firms in the context of a new “social contract”. The paper predicts that voluntary corporate disclosure is the result of stakeholder pressures and firms use voluntary disclosure as one of their strategies to manage the firm‐stakeholder relationship.

Details

Managerial Auditing Journal, vol. 28 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 26 September 2022

Tine Haubner

In the context of a care crisis in Germany, care work done by volunteers is increasingly being semi-formalized by the state and used in professional care work contexts to relieve…

Abstract

Purpose

In the context of a care crisis in Germany, care work done by volunteers is increasingly being semi-formalized by the state and used in professional care work contexts to relieve families and professionals. However, voluntary care has not yet been adequately studied from a care-specific perspective. This study examines in what way voluntary care can be considered decent care from a care-ethical and empirical perspective.

Design/methodology/approach

Considering findings of a qualitative interview study, the study examines the special features of voluntary care, addresses its socio-political expansion, and asks about the decency of voluntary care in elder care and social work.

Findings

Care work done by volunteers is a special kind of care work, which has advantages but also disadvantages regarding care-ethical requirements of decent care. The study examines under which conditions voluntary care violates these requirements and how this can be countered in socio-political terms.

Originality/value

Voluntary care is an under-researched phenomenon despite its increasing socio-political importance. While its state-led expansion can informalize and deprofessionalize care work at the expense of users, professionals, and volunteers, its analysis can help to illuminate the preconditions for decent care.

Details

International Journal of Sociology and Social Policy, vol. 43 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Book part
Publication date: 4 December 2020

Alan Tapper

The purpose of this paper is to discuss the concept and the content of courses on ‘social ethics’. It will present a dilemma that arises in the design of such courses. On the one

Abstract

The purpose of this paper is to discuss the concept and the content of courses on ‘social ethics’. It will present a dilemma that arises in the design of such courses. On the one hand, they may present versions of ‘applied ethics’; that is, courses in which moral theories are applied to moral and social problems. On the other hand, they may present generalised forms of ‘occupational ethics’, usually professional ethics, with some business ethics added to expand the range of the course. Is there, then, not some middle ground that is distinctively designated by the term ‘social ethics’? The article will argue that there is such a ground. It will describe that ground as the ethics of ‘social practices’. It will then illustrate how this approach to the teaching of ethics may be carried out in five domains of social practice: professional ethics, commercial ethics, corporate ethics, governmental ethics, and ethics in the voluntary sector. The aim is to show that ‘social ethics’ courses can have a clear rationale and systematic content.

Book part
Publication date: 5 April 2012

Katherine K. Chen

Drawing on Bourdieu's field, habitus, and capital, I show how disparate experiences and “dispositions” shaped several departments’ development in the organization behind the…

Abstract

Drawing on Bourdieu's field, habitus, and capital, I show how disparate experiences and “dispositions” shaped several departments’ development in the organization behind the annual Burning Man event. Observations and interviews with organizers and members indicated that in departments with hierarchical professional norms or total institution-like conditions, members privileged their capital over others’ capital to enhance their authority and departmental solidarity. For another department, the availability of multiple practices in their field fostered disagreement, forcing members to articulate stances. These comparisons uncover conditions that exacerbate conflicts over authority and show how members use different types of capital to augment their authority.

Details

Rethinking Power in Organizations, Institutions, and Markets
Type: Book
ISBN: 978-1-78052-665-2

Keywords

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