Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paolo Quattrone
Keyword(s):  
Social Inequality ◽  
Common Good ◽  
Design Methodology ◽  
Value Added ◽  
Institutional Arrangements ◽  
Content Type ◽  
Corporate Behavior ◽  
Income Statement ◽  
The Common ◽  
Human Actors

PurposeFinancial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such information is now “pulled” from various sources and addresses aspects of corporate behavior that go well beyond those envisioned by the disclosure framework. This shift makes notions of values, measurement and accountability more fragmented, complex and difficult. The paper aims to bring the accounting scholarly debate back to what and how transparency can be achieved especially in relation to issues of social inequality and sustainability.Design/methodology/approachAfter an analysis of the limitations of current approaches to disclosure, the paper proposes a shift toward normative policies that profit of years of critique of positivism.FindingsDrawing on the notion of value-added, the paper ends with a new income statement design, labeled as Value-Added Statement for Nature, which recognizes Nature as a further stakeholder and forces human stakeholders to give voice, or at least acknowledge the lack of voice, for non-human actors.Originality/valueThe author proposes a shift in the perspective, practice and institutional arrangements in which disclosure occurs. Measurement and transparency need to happen in communication exercises, which do not presuppose what needs to be made transparent once and for good but define procedures on how to make fragmented, complex, multiple and volatile notions of value transparent. Income statements and accounting more in general is to be reconceived as a platform where stakeholders will have to continuously negotiate what counts as the common good in the interest of all, including Nature.

Value-added statement as a trigger to organizational unlearning

2019 ◽  
Vol 33 (6) ◽  
pp. 22-25
Author(s):  
Shubham Sharma ◽  
Usha Lenka
Keyword(s):  
Design Methodology ◽  
Value Added ◽  
Financial Statements ◽  
Environmental Aspects ◽  
Value Addition ◽  
Content Type ◽  
Economic Context ◽  
Income Statement ◽  
Financial Metrics

Purpose Organizational unlearning is easier said than done. Organizations are usually not cognizant of the ripe time to start questioning and discarding their existing paradigms and past success formulas. This paper aims to recommend the use of a financial metric, i.e. value-added statement, as a trigger to unlearning in organizations. Design/methodology/approach This paper uses a review of existing literature on organizational unlearning to highlight that although prescriptive studies on unlearning are abundant, “how” and “when” organizations should contemplate and discard the obsolete knowledge and routines is still inconspicuous. Findings Value-added statement is an adequate reporting measure that incorporates the contribution of organization toward not only its shareholders but also other stakeholders such as employees, providers of long-term finance, government, and public. It supplements income statement and provides an insight of how organizations are serving its interest groups. A decline in value addition by an organization in a reporting period can serve as a trigger to question the existing practices and break organization’s over-dependence on “one size fits all” approach. Originality/value Unlearning is considered as a means to attain financial performance in an organization. This paper attempts to recommend a financial metric which incorporates the economic, social, and environmental aspects of business, i.e. value-added statement. The rationale for not recommending other financial metrics as a trigger for unlearning is based on grounds of possible manipulation. Moreover, these financial statements are affected by legal, political, and economic context of a nation.

Ethics of social innovation

2014 ◽  
Vol 9 (2) ◽  
pp. 186-194 ◽  
Author(s):  
Knut J. Ims ◽  
Laszlo Zsolnai
Keyword(s):  
Developing Countries ◽  
Common Good ◽  
Design Methodology ◽  
Social Innovation ◽  
Local Communities ◽  
Primary Objective ◽  
Local Culture ◽  
Content Type ◽  
Social Innovations ◽  
The Common

Purpose – The purpose of this paper is to investigate the main reasons for social innovations to be successful in developing countries. Design/methodology/approach – In this paper, four famous cases of social innovation are studied and contrasted in the following dimensions: goals, means and skills/resources needed by the user. Findings – Exemplary social innovations do not have profit as their primary objective but emphasize social, spiritual and humanitarian goals such as minimizing suffering, empowering people and strengthening local communities. Originality/value – The paper shows that sensitivity to local culture and an ethos for serving the common good are preconditions of successful and lasting social innovations by business.

Happiness research for public policy and administration

2016 ◽  
Vol 10 (2) ◽  
pp. 196-211 ◽  
Author(s):  
Adam Okulicz-Kozaryn
Keyword(s):  
Public Policy ◽  
Common Good ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Policy Issues ◽  
Happiness Research ◽  
The Past ◽  
Literature Reviews ◽  
The Common

Purpose The purpose of this viewpoint is to introduce happiness research for public policy and administration scholars and practitioners. It focuses on what can be useful for the discipline, provides relevant examples and presents the most recent findings and directions for future research. Design/methodology/approach This paper is a combination of literature review, argumentation and illustrations. Findings Over the past few decades, there has been a tremendous growth in happiness research, and over the past few years, this research has started addressing policy issues such as housing, transportation and inequality. Strikingly, public policy and administration discipline has failed to notice these developments. Happiness research has great potential, and it can be used in many theoretical and practical ways to advance the common good. Originality/value Happiness is extremely important and useful for public policy and administration and yet largely overlooked in the discipline. Existing literature reviews are not written with the discipline in mind, and this viewpoint is aimed at filling this gap.

Book pricing: publisher, vendor, and library perspectives

2005 ◽  
Vol 24 (3) ◽  
pp. 87-91 ◽  
Author(s):  
Matt Barnes ◽  
Jon Clayborne ◽  
Suzy Szasz Palmer
Keyword(s):  
Common Good ◽  
Design Methodology ◽  
Book Publishing ◽  
Content Type ◽  
The Common Good ◽  
The World ◽  
Institutional Forces ◽  
Publishing Houses ◽  
The Common

PurposeThis paper proposes addressing the need for a dialogue among three different institutional forces – publishers, vendors, and libraries – at play in the world of book publishing.Design/methodology/approachThe paper stems from a panel presentation at the 24th Annual Charleston Conference: Issues in Books and Serials, November 2004. The panelists openly discuss the different practices and needs of their respective organizations.FindingsDespite an inherent conflict between maximizing savings and value and maximizing profit, all three players can make practical compromises in order to ensure the ongoing viability of monograph publishing.Originality/valueThe article presents a fresh look at how three typically competitive players can work together for the common good of providing books for library patrons, and, will be of value to individuals working in libraries, publishing houses, or vendors.

The power of karma yoga in human development

2014 ◽  
Vol 13 (3) ◽  
pp. 242-249
Author(s):  
Shelley Brown
Keyword(s):  
Common Good ◽  
Design Methodology ◽  
Content Type ◽  
Human Endeavor ◽  
Self Development ◽  
Prophetic Vision ◽  
One Step ◽  
The Common ◽  
The Right

Purpose – The purpose of this paper is to focus on Swami Vivekananda’s teachings on higher self-development through karma yoga – spiritualizing contemporary life in today’s fast-paced world – and on evolving a more humane civilization through the service of enlightened citizens. Design/methodology/approach – Stressing the essential role of self-development in human progress, Swami Vivekananda taught Vedanta to East and West as a practical dynamic philosophy. Findings – With his prophetic vision, he adapted ancient wisdom for modern living in his concept of karma yoga. Extending the idea of “holy” to the whole of human endeavor, whether exploring truths in the world or discovering the light of the soul within, Vivekananda deemed every struggle sacred when pursued with sincere, selfless intent. Originality/value – Each action taken in the right spirit, Vivekananda taught, can manifest our innate divinity and bring us one step closer to our sublime nature, which acts in the common good.

Reconceptualising Public Private Partnerships (PPPs) in global public policy

2019 ◽  
Vol 15 (3) ◽  
pp. 259-266
Author(s):  
Bhabani Shankar Nayak
Keyword(s):  
Public Policy ◽  
Common Good ◽  
Design Methodology ◽  
Historical Narrative ◽  
Social Value ◽  
Content Type ◽  
Critical Success ◽  
Functional Aspects ◽  
The Common ◽  
Global Public Policy

PurposeThe paper provides historical outlook on different trends in PPPs in global public policy. The purpose of this paper is to reject the essentialist and neoliberal approach to PPPs by critically evaluating both normative and empirical arguments within existing literature.Design/methodology/approachThe paper draws its methodological lineages to nonlinear historical narrative around the concept and construction of the idea and language of “PPPs”. The paper follows discourse analysis (Fairclough, 2003) to locate the way in which PPPs were incorporated within the language of global public policy.FindingsThe paper finds that most of the existing literature looks at managerial, operational, functional and essentialist aspects of PPPs. Therefore, the paper argues that critical success of PPPs depends on its social value for the common good with an emancipatory outlook.Originality/valueThe paper argues to move beyond functional aspects of PPPs and locate emancipatory possibilities within the praxis of global public policy.

scholarly journals Governance as integrity

2019 ◽  
Vol 32 (1) ◽  
pp. 67-91 ◽  
Author(s):  
Maria do Rosário Da Veiga ◽  
Maria Major
Keyword(s):  
Common Good ◽  
Design Methodology ◽  
Transaction Cost Economics ◽  
Asset Specificity ◽  
Historical Narrative ◽  
Public And Private ◽  
Content Type ◽  
Un General Assembly ◽  
The Common

Purpose Through a case study on the governance structures of the UN, the purpose of this paper is to develop a critique of Public and Private Bureaucracies Transaction Cost Economics (PPBTCE) (Williamson, 1999) as a theoretical lens to analyze internal oversight structures. Design/methodology/approach The authors explore “probity” and “independence” transactions’ attributes through historical narrative case-based research to answer the question – Why did numerous attempts to strengthen the governance of UN internal oversight structures not relieve “probity” hazards? Findings The analysis shows that at the UN increasing and strengthening the governance of oversight structures, i.e., incentives, did not relieve probity/ethics hazards as predicted in PPBTCE. Secretaries-General and UN General Assembly, entities charged with oversight powers, systematically trumpeted the UN Charter, breaching probity/ethics and disregarding the supervisory independence prerogative of internal oversight structures, hence failing to contribute to the “common good” and to protect the UN mission. Originality/value This paper is the first application of PPBTCE to internal oversight transactions within an International organization context testing probity and independence attributes. The authors find that “independence” outweighs the “asset specificity” attribute whenever decisions on the governance of internal oversight arise. As far as sourcing decisions are concerned, the authority of the sovereign and the independence of the judiciary as well as quasi-judiciary transactions are not transferable attributes and, thus, cannot be contracted along with the actors’ ethics. PPBTCE should be modified to include, e.g. “virtues ethics” behavioral assumption as a transaction costs’ reduction device and explanatory framework for “probity” hazards, abandoning the opportunism behavioral assumption.

scholarly journals Leadership as an art: an enduring concept framed within contemporary leadership

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jay L. Caulfield ◽  
Felissa K. Lee ◽  
Bret A. Richards
Keyword(s):  
Common Good ◽  
Design Methodology ◽  
Social Problems ◽  
Daily Basis ◽  
Content Type ◽  
Research And Practice ◽  
The Common Good ◽  
Power Base ◽  
The Common ◽  
Leadership Research

PurposeThe aim of this viewpoint paper is to refine the meaning of “leadership as an art” in the context of wicked (complex) social problems and in the realm of contemporary leadership research and practice.Design/methodology/approachIn this paper we explore the meaning of “leadership as an art,” a concept often alluded to but rarely defined concretely. The authors examine the concept by comparing artistic and scientific knowledge paradigms, identifying descriptors of the “leadership as art” concept appearing in the literature and illustrating key attributes of the “leadership as art” concept with real-world examples.FindingsLeadership as an art is conceptualized as empathetically engaging and normatively uniting people in a vision to promote the common good through collectively formulating an understanding of a complex social problem and its resolution that when courageously and creatively pursued has the potential to make an extraordinary contribution to humanity.Social implicationsThe magnitude and complexity of social problems impact communities on a daily basis, making them worthy of attention. History has demonstrated that practicing leadership as an art from a normative power base has the potential of uniting diverse collectives in creatively resolving wicked social problems for the benefit of the common good.Originality/valueAlthough leadership as an art has been discussed in the literature over several decades, the term has not been positioned explicitly within contemporary leadership in the context of resolving complex social problems within social networks.

An economic analysis of the philosophical common good

2016 ◽  
Vol 43 (8) ◽  
pp. 823-840 ◽  
Author(s):  
Tim Murphy ◽  
Jeff Parkey
Keyword(s):  
Economic Analysis ◽  
Public Goods ◽  
Social Order ◽  
Common Good ◽  
Design Methodology ◽  
Philosophical Concept ◽  
Content Type ◽  
The Common Good ◽  
The Common ◽  
Collective Goals

Purpose – The purpose of this paper is to analyze economically several versions of the philosophical common good in order to contribute to the search for a viable conceptualization of the common good. Design/methodology/approach – The paper presents an economic analysis of the common good by examining the extent to which eight different versions of the philosophical concept possess the consumption characteristics of excludability and rivalry – and thus how each version may be classified as an economic good: private, public, common, or club. Findings – One of the examined versions of the philosophical common good is an economic common good; three versions are club goods; and four versions are public goods. Only those versions of the common good that are classifiable as public goods merit consideration as adequate conceptualizations in political and philosophical thought. In assessing the admissible versions the authors conclude that a viable conceptualization of the common good may simply be the maintenance of a peaceful social order that allows people to pursue their individual and collective goals in community. Originality/value – The paper shows that an analysis of the philosophical common good using the economic criteria of excludability and rivalry can contribute to common good discourse.

scholarly journals Rethinking the actor in service research: toward a processual view of identity dynamics

2020 ◽  
Vol 30 (4/5) ◽  
pp. 437-457 ◽  
Author(s):  
Kaisa Koskela-Huotari ◽  
Jaakko Siltaloppi
Keyword(s):  
Social Constructionism ◽  
Value Creation ◽  
Design Methodology ◽  
Identity Theory ◽  
Social Processes ◽  
Institutional Arrangements ◽  
Service Research ◽  
Content Type ◽  
Static View ◽  
Human Actors

PurposeOnly a few concepts in the service literature are as pervasive yet as undertheorized as is the concept of the actor. With a growing interest toward value creation as a systemic and institutionally guided phenomenon, there is a particular need for a more robust conceptualization of humans as actors that adopts a processual, as opposed to a static, view. The purpose of this paper is to build such processual conceptualization to advance service-dominant (S-D) logic, in particular, and service research, in general.Design/methodology/approachThe paper is conceptual and extends S-D logic's institutionally constituted account of the actor by drawing from identity theory and social constructionism.FindingsThe paper develops a processual conceptualization of the human actor that explicates four social processes explaining the dynamics between two identity concepts—social and personal identity—and institutional arrangements. The resulting framework reveals how humans are simultaneously constituted by institutions and able to perform their roles in varying, even institution-changing, ways.Research limitations/implicationsBy introducing new insights from identity theory and social constructionism, this paper reconciles the dualism in S-D logic's current description of actors, as well as posits the understanding of identity dynamics and the processual nature of actors as central in many service-related phenomena.Originality/valueThis paper is among the few that explicitly theorize about the nature of human actors in S-D logic and the service literature.

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