Understanding school-NGO partnerships

2019 ◽  
Vol 57 (4) ◽  
pp. 322-328 ◽  
Author(s):  
Peter Sleegers

Purpose In the author’s reflection on the special issue, the author will start with a brief discussion of the different theoretical, methodological and empirical contributions of the articles. In addition, the author will argue that the challenge for research on school–non-governmental organization (NGO) interactions is to move beyond the use of a myriad of conceptual models to a more coherent framework to better understand what system and nonsystem actors do, how they do it and how the broader institutional system enables or constrains collective action. The author concludes with some suggestions for future research. The paper aims to discuss these issues. Design/methodology/approach In this paper, the author reflects on the design and findings of articles that focus on the involvement of non-governmental or third sector organizations in education. Findings By taking up these different themes, the articles reported in this special issue help the author to get a better picture of the growing plurality and power of third sector organizations and their interactions with schools. The work also raises questions about the legitimacy of NGOs in education, the weakening of democratic control over public schooling and the possible role of private interests and the concentration of power in facilitating equal opportunities for all students and promoting educational excellence. Given their methodological designs, the studies make an important contribution to our understanding of what nonsystem actors do and how they interact with schools. Research limitations/implications By using a neoinstitutional framework, the research on school–NGO interactions will be informed by a coherent conceptual framework that conceives school systems as open systems and focuses on the intersection of instruction and organization, while simultaneously treating the system as the relevant unit of analysis (see Cohen et al., 2018). The works of Glazer et al. and Peurach et al. reported in this special issue are good examples of the kind of research that is needed. Following this work, future studies into the involvement of third sector organizations in education using a neoinstitutinal lens should give careful attention to historical analysis and also need to examine changes over a longer period of time as new institutionalized patterns do not emerge quickly and “interact with the hand of history in shaping instruction” (Peurach et al., p. 25). Practical implications The articles in this special issue may prompt more researchers to inquire school–NGO interactions and push future research efforts to understand the complex picture of increasing institutional diversity from a more neoinstitutional perspective. Findings from these cross-national studies, with careful attention to historical analysis of the intersection between organization and instruction, may help the author to develop a theory of design (Rowan and Miskel, 1999) that can provide practitioners with tools to redesign and change the regulative, normative and cognitive mechanisms that constrain and enable collective action. Originality/value Different studies have examined how policy decisions emerge and are implemented, and how this affects the “technical core” of schools (Cohen and Hill, 2001; Hiebert et al., 2005). However, most of these studies have predominantly focused on the vertical interactions between formal system actors at the state, district and school levels to analyze how policy decisions are shaped as they move through the multilayered system. Little attention has been paid to the horizontal exchange relations between the public policy system and NGOs and how these connections influence management and instruction (Coburn, 2005; Rowan, 2006). Given the increasing institutional diversity, conflicting trends and dilemmas school systems are faced with, scholars have emphasized the need to develop an understanding of the role the educational infrastructure can play in supporting improvement (Cohen and Moffitt, 2010; Cohen et al., 2018).

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.


2018 ◽  
Vol 35 (2) ◽  
pp. 202-214 ◽  
Author(s):  
Nathaniel Boso ◽  
Yaw A. Debrah ◽  
Joseph Amankwah-Amoah

Purpose The purpose of this paper is twofold: to publish scholarly works that extend knowledge on the drivers, consequences and boundary conditions of international marketing strategies employed by emerging market firms of all sizes and types; and to advance a narrative for future research on emerging market firms’ international marketing activities. Design/methodology/approach To achieve this agenda, the authors invited scholars to submit quality manuscripts to the special issue. Manuscripts that addressed the special issue theme from varied theoretical perspectives and methodological approaches were invited. Findings Out of 70 manuscripts reviewed, 7 are eventually accepted for inclusion in this special issue. The papers touched on interesting research topics bothering on international marketing practices of emerging market firms using blend of interesting theoretical perspectives and variety of methods. Key theoretical perspectives used include resource-based theory, internationalization theory, institutional theory and corporate visual identity theory. The authors employed unique sets of methods including literature review, surveys, panel data, and process-based qualitative and case-study enquiries. The authors used some of the most advanced analytical techniques to analyze their data. Originality/value This introduction to the special issue provides a review of the extant literature on the international marketing strategy of emerging market firms, focusing on summarizing key empirical contributions on the topic over the last three decades. Subsequently, the authors discuss how each paper included in this special issue helps advance the agenda to develop scholarly knowledge on emerging market firms’ international marketing strategy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.


2020 ◽  
Vol 47 (2) ◽  
pp. 268-284
Author(s):  
Marta Enciso-Santocildes ◽  
Ana Vidu ◽  
Laura Gómez-Urquijo

Purpose The purpose of this paper is to show the positive effects of a cross-sector collaboration between public administration and third sector in the Basque Country. Solidarity within European society is a concern increasingly addressed from broader perspectives in broader territories. Civil society involvement has also reached public administrations. The European Commission H2020 project, SOLIDUS Solidarity in European societies: empowerment, social justice and citizenship (2016–2018), responds to the need to build a “renewed” Europe after the economic crisis, addressing social areas as employment, education, housing, health, civic engagement. Design/methodology/approach The communicative methodology (CM) has been used in this research paper, including qualitative fieldwork involving representatives of third-sector organizations. The CM already showed its impact on society, through several research projects in which it has been applied. CM is based on including stakeholders’ voices into research from the initial design until the end, responding their needs from research evidence. Thus, it contributes to put in common the knowledge of experts and stakeholders. Findings Searching for successful practices of social innovation, this paper analyzed which elements enable such relationships between public administration and third-sector organizations to promote successful public policies. Even some risks and barriers have been highlighted, the authors’ specific aim focuses on the positive aspects. Therefore, it shows drivers for a most efficient way of public management, which could potentially be extrapolated to other contexts. Some of these drivers are the following: support and collaboration between sectors, institutional trust, co-creation, active participation of the third sector, solidarity and commitment, efficient social policies and workers’ professionalization. Originality/value This paper contributes to returning to institutions and society the atmosphere of trust that the crisis context has damaged. The Basque Countries’ comprehensive model of action proves to attend citizenship contributing to a better society, from engaging a successful collaboration across sectors. The creation of two models of collaboration helps to progress in the positive interaction between the third sector and government. This paper is also original because it gives voice to people directly involved on the field and uses their knowledge to describe drivers and assess collaboration and participation of the third sector. Peer review The peer review history for this paper is available at: https://publons.com/publon/10.1108/IJSE-06-2019-0378


2019 ◽  
Vol 27 (5) ◽  
pp. 677-694 ◽  
Author(s):  
Mauricio Marrone ◽  
James Hazelton

Purpose This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption. Design/methodology/approach To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection. Findings A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement. Research limitations/implications In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting. Originality/value In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.


2016 ◽  
Vol 24 (3) ◽  
pp. 294-317 ◽  
Author(s):  
Grant Samkin ◽  
Lesley Stainbank

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.


2020 ◽  
Vol 28 (5) ◽  
pp. 701-725
Author(s):  
Matteo La Torre ◽  
Svetlana Sabelfeld ◽  
Marita Blomkvist ◽  
John Dumay

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy. Design/methodology/approach The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems. Research limitations/implications Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users. Originality/value By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.


2014 ◽  
Vol 52 (6) ◽  
pp. 1046-1056 ◽  
Author(s):  
Paul Windrum

Purpose – The purpose of this paper is to examine the roles played by third sector organizations in forming and managing health innovation networks, and their contribution to the co-production of new health services. Design/methodology/approach – Using data collected in four case studies, the findings highlight the central role of third sector organizations in forming and organizing public-private health networks. Findings – They are trusted organizations, commonly patient advocates, with perceived neutrality. Members of these organizations take leading roles in innovations networks, using their excellent network connections and their prominent positions within their organizations to leverage competences and funding. A key asset of key third sector individuals is their prior experience of public and private sector organizations and, hence, the ability to move across public-private boundaries. Practical implications – The research findings have important implications for practitioners. The author identifies a set of key drivers and barriers for the successful organization of innovation networks and the innovative services they develop. Prior knowledge and experience of partners, often linked to personal ties, in initial partner selection but are also important for trust and the effective organization of complementary competences during innovation projects. The absence of direct competitors – whether public, private or third sector organizations – is also highlighted. Non-rivalry and different partners’ interests in the outcomes of the innovation reduces moral hazard and the associated costs of setting up and monitoring formal contracts. Heterogeneity requires flexibility by actors; to understand partners’ different values, cultures, and organizational drivers. Finally, the research findings identify policy and practitioner enrolment as critical for the successful roll out and diffusion of service innovations. Originality/value – The paper examines an important, but under researched issue – the role of third-sector organizations in collaborative innovation projects.


2016 ◽  
Vol 29 (4) ◽  
pp. 526-541 ◽  
Author(s):  
Ken McPhail ◽  
John Ferguson

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.


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