scholarly journals The legitimising processes of a new regulator

2016 ◽  
Vol 29 (5) ◽  
pp. 802-827 ◽  
Author(s):  
Tracy Artiach ◽  
Helen Irvine ◽  
Janet Mack ◽  
Christine Ryan
Keyword(s):  
Public Discourse ◽  
Political Process ◽  
Regulatory Reform ◽  
Legitimacy Theory ◽  
Theoretical Understanding ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Short Time ◽  
Practical Implications

Purpose – The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit Commission (ACNC). Design/methodology/approach – Synthesising legitimacy theory with the concept of regulatory space, the authors analyse formal public discourse surrounding the establishment and operations of the ACNC. Findings – Regulation is essentially a context-bound political process in which a new regulator needs to establish legitimacy to ensure its survival. It must convince its constituents that it has developed processes to operate effectively and professionally in addressing constituents’ needs, to bargain authoritatively with other regulators in establishing its operational boundaries, and to engage politically with government and constituents. Over a relatively short time, the ACNC built legitimacy, despite the political threats to its formal regulatory authority. Research limitations/implications – The conclusions are based on the analysis of one case. There is scope for further investigations of the processes by which new regulators establish their legitimacy in different contexts. Practical implications – The potential for a political threat to the authority of a new regulator, and the difficulty of achieving regulatory reform, particularly in a federated system such as Australia, highlight the necessity for a new regulator to develop a compelling discourse of legitimacy. Originality/value – The authors synthesise regulatory space and legitimacy perspectives, contributing to an understanding of the processes of regulation.

Looking in the mirror

2015 ◽  
Vol 27 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Paul Wells
Keyword(s):  
Business Professionals ◽  
Content Type ◽  
Public Practice ◽  
For Profit ◽  
Not For Profit ◽  
Individual Perception ◽  
Psychology Theory ◽  
Chartered Accountants ◽  
Practical Implications

Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.

Information and reformation in KM systems: big data and strategic decision-making

2017 ◽  
Vol 21 (1) ◽  
pp. 71-91 ◽  
Author(s):  
Ali Intezari ◽  
Simone Gressel
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Strategic Decisions ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Advanced Analytics ◽  
Practical Implications

Purpose The purpose of this paper is to provide a theoretical framework of how knowledge management (KM) systems can facilitate the incorporation of big data into strategic decisions. Advanced analytics are becoming increasingly critical in making strategic decisions in any organization from the private to public sectors and from for-profit companies to not-for-profit organizations. Despite the growing importance of capturing, sharing and implementing people’s knowledge in organizations, it is still unclear how big data and the need for advanced analytics can inform and, if necessary, reform the design and implementation of KM systems. Design/methodology/approach To address this gap, a combined approach has been applied. The KM and data analysis systems implemented by companies were analyzed, and the analysis was complemented by a review of the extant literature. Findings Four types of data-based decisions and a set of ground rules are identified toward enabling KM systems to handle big data and advanced analytics. Practical implications The paper proposes a practical framework that takes into account the diverse combinations of data-based decisions. Suggestions are provided about how KM systems can be reformed to facilitate the incorporation of big data and advanced analytics into organizations’ strategic decision-making. Originality/value This is the first typology of data-based decision-making considering advanced analytics.

scholarly journals Providing a sustainable living environment in not-for-profit retirement villages

Facilities ◽  
2018 ◽  
Vol 36 (5/6) ◽  
pp. 272-290 ◽  
Author(s):  
Xin Hu ◽  
Bo Xia ◽  
Martin Skitmore ◽  
Laurie Buys
Keyword(s):  
Social Life ◽  
Living Environment ◽  
Sustainable Practices ◽  
Sustainable Living ◽  
Content Type ◽  
For Profit ◽  
Retirement Village ◽  
Not For Profit ◽  
Research Findings ◽  
Practical Implications

Purpose As a viable housing option for older people, retirement villages need to provide a sustainable living environment that satisfies their residents’ needs in terms of affordability, lifestyle and environmental friendliness. This is, however, a significant challenge for not-for-profit developers because of the high upfront costs involved in using sustainable practices. The purpose of this paper is to identify the sustainable features and practices adopted in not-for-profit retirement villages. Design/methodology/approach Because of the lack of quantitative historical data, a case study approach was adopted to identify the sustainable features and practices used in a not-for-profit retirement village in Sunshine Coast, Queensland, Australia. Data were collected based on interviews, direct observation and documentation, and collected data were analysed by using content analysis. Findings The research findings indicate that similar to private developers, not-for-profit developers also have the capability to make their village environment sustainable. In this case, the sustainable practices cover various aspects including the selection of village location, site planning, provision of facilities and services, social life and living costs. Although the associated costs of adopting sustainable features is a concern for both developers and residents, some of the identified sustainable practices in this case do not result in significant cost increase but can improve the residents’ quality of life substantially. Practical implications The research findings provide a number of practical implications on how to deliver sustainable retirement villages in a not-for-profit village setting. Originality/value This paper provides a first look at sustainable features and practices adopted in both the development and operation stages of a not-for-profit retirement village.

“Not-for-profit” leaders take a different route

2015 ◽  
Vol 31 (2) ◽  
pp. 16-18
Keyword(s):  
Design Methodology ◽  
Reading Time ◽  
Third Sector ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Pertinent Information ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – This paper examines some of the issues facing leaders of not-for-profit organizations, and considers ways in which this “third sector” is both similar to and different from the way that things operate in the public and private arenas. Practical implications – This paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – This briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Are not-for-profit employees more willing (or likely) to be whistleblowers?

2019 ◽  
Vol 31 (1) ◽  
pp. 2-25
Author(s):  
Andrea M. Scheetz ◽  
Aaron B. Wilson
Keyword(s):  
Design Methodology ◽  
Affective Commitment ◽  
Analysis Of Covariance ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Covariance Models ◽  
Practical Implications ◽  
Insight Into ◽  
For Profit Organizations

Purpose The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations. Design/methodology/approach The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis. Findings The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type. Research limitations/implications Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants. Practical implications This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations. Originality/value This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.

scholarly journals The role of staff engagement in facilitating staff-led value co-creation

2017 ◽  
Vol 28 (2) ◽  
pp. 250-264 ◽  
Author(s):  
Bill Merrilees ◽  
Dale Miller ◽  
Raisa Yakimova
Keyword(s):  
Structural Equation ◽  
Social Implications ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Staff Engagement ◽  
Practical Implications

Purpose The study extends customer-led co-creation research to the related staff-led value co-creation domain. In particular, the purpose of this paper is to investigate the role of staff engagement as a facilitator of staff-led value co-creation. Design/methodology/approach A new conceptual framework develops a model of staff-led value-creation, using three types of staff-led co-creation. A quantitative approach is used. Survey collection yielded a sample of 1,165 employees in an Australian not-for-profit context across 19 organizations. AMOS structural equation modeling analyzes the data. Findings A major finding is the nexus between staff engagement and staff-led value co-creation. The nexus applies for three types of staff-led co-creation and three staff categories. Different explanatory mechanisms apply to each type of staff-led value co-creation. Research limitations/implications The not-for-profit context may not generalize to the for-profit sector, but future research could clarify this matter. Practical implications The results can inform organizations wishing to create greater service contributions through greater staff participation, which can include a staff-initiating (staff-led) role. Different value co-creation targets require different corporate triggers, reflecting the different explanatory mechanisms of each co-creation type. Social implications Not-for-profit context ensures major social implications. Originality/value The emphasis on staff-led value co-creation augments the customer-led co-creation literature. Additionally, exploring the (staff) engagement to (staff) value co-creation nexus is a novel contribution.

Designing CA/CM to fit not-for-profit organizations

2016 ◽  
Vol 31 (1) ◽  
pp. 87-110 ◽  
Author(s):  
Deniz Appelbaum ◽  
Stephen Kozlowski ◽  
Miklos A. Vasarhelyi ◽  
Joel White
Keyword(s):  
Design Methodology ◽  
New Technologies ◽  
Internal Controls ◽  
Continuous Auditing ◽  
Content Type ◽  
For Profit ◽  
Study Approach ◽  
Not For Profit ◽  
Practical Implications

Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols. Social implications – The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls. Originality/value – The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.

The career paths of social marketing doctoral graduates

2017 ◽  
Vol 7 (1) ◽  
pp. 18-50 ◽  
Author(s):  
V. Dao Truong
Keyword(s):  
Higher Education ◽  
Social Marketing ◽  
Career Paths ◽  
Research Collaboration ◽  
Full Time ◽  
Doctoral Graduates ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
The Social

Purpose Although the social marketing field has developed relatively quickly, little is known about the careers of students who chose social marketing as their main subject of study. Such research is important not only because it reveals employment trends and mobility but also because it informs policy making with respect to curriculum development as well as raises governmental and societal interest in the social marketing field. This paper aims to analyse the career pathways of doctoral graduates who examined social marketing as the subject of their theses. Doctoral graduates represent a special group in a knowledge economy, who are considered the best qualified for the creation and dissemination of knowledge and innovation. Design/methodology/approach A search strategy identified 209 doctoral-level social marketing theses completed between 1971 and 2015. A survey was then delivered to dissertation authors, which received 117 valid responses. Findings Results indicate that upon graduation, most graduates secured full-time jobs, where about 66 per cent worked in higher education, whereas the others worked in the government, not-for-profit and private sectors. Currently, there is a slight decline in the number of graduates employed in the higher education, government and not-for-profit sectors but an increase in self-employed graduates. A majority of graduates are working in the USA, the UK, Australia and Canada. Overall, levels of international mobility and research collaboration are relatively low. Originality/value This is arguably the first study to examine the career paths of social marketing doctoral graduates.

Motives for corporate philanthropy and charitable causes supported

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dane K. Peterson ◽  
Cathryn Van Landuyt ◽  
Courtney Pham
Keyword(s):  
Nonprofit Organizations ◽  
Charitable Giving ◽  
Corporate Philanthropy ◽  
Motivational Factors ◽  
Published Data ◽  
Theoretical Understanding ◽  
Content Type ◽  
For Profit ◽  
Corporate Strategies ◽  
Private Corporations

PurposeThis paper examines how the inferred motives for corporate philanthropy relate to the types of charitable causes supported.Design/methodology/approachPublished data were obtained for 256 publicly traded and private corporations from a variety of sources.FindingsThe results demonstrated that a number of motives were not significantly related to total charitable giving, but were related to how charitable funds were distributed to various charitable causes. Thus, the study provides insights on the strategic use of corporate charity as means of achieving various business objectives and advancing a theoretical understanding of corporate philanthropy strategies.Research limitations/implicationsThis study only investigated some of the presumed motives for corporate philanthropy. Even for the motives investigated in this study, no attempt was made to examine all the motivational factors that determine the level of need for a specific motive. Thus, while the present study provides some of the first evidence of a relationship between motivational factors and data on the types of charitable causes supported, there are other motivational factors that could be investigated in future studies.Practical implicationsThe results have a number of implications for managers of nonprofit organizations such as marketing/targeting potential donors. Additionally, the results could be useful for managers of for profit firms in terms of comparing corporate strategies with competing firms.Originality/valueThe study provides a framework for investigating the relationship between motivational factors and types of charitable causes supported.

Achieving leadership behavior change at scale

2018 ◽  
Vol 17 (6) ◽  
pp. 309-318
Author(s):  
Tom Rose
Keyword(s):  
Behavior Change ◽  
High Performance ◽  
Leadership Behavior ◽  
Leadership Performance ◽  
Content Type ◽  
Case Examples ◽  
High Performing ◽  
For Profit ◽  
Not For Profit ◽  
New Research

Purpose The growing force of disruptive change is creating whitewater work environments across the profit and not-for-profit world. To help leaders overcome the challenge of achieving improvements in leadership performance, this study aims to outline research and case examples that illustrate a four-point roadmap for improving this performance at scale. Design/methodology/approach The study summarizes new research on leadership and organizational high performance and practices that drive high performance today. It relates these finding to trends evidenced in the work being done by HR organizations and the consulting firms that serve them. It then outlines an evidence-based roadmap for achieving improvements in leadership performance that HR organizations can adopt to achieve improvements in leadership performance. Findings Successful organizations intervene at four leverage points to meet the challenge achieving the shifts in leadership behavior needed for success in today’s permanent whitewater environments. These organizations are focusing on two types of leadership, leveraging two approaches to its development and are leveraging critical enablers that benefit from strong alignments within HR and between HR and their business leader colleagues. Originality/value The study highlights new research finding and research-based models of leadership performance that meet the demands of today’s workplace. It synthesizes a new four-point roadmap to success from trends discovered in recent research on leadership, technology-assisted behavior change and organizational effectiveness, as well as in the example of in high-performing organizations.

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