The Free State University integrated reporting: a critical consideration

2015 ◽  
Vol 16 (2) ◽  
pp. 443-462 ◽  
Author(s):  
Stefania Veltri ◽  
Antonella Silvestri
Keyword(s):  
Real Life ◽  
State University ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Depth Analysis ◽  
Social Capitals ◽  
International Integrated Reporting Council

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

scholarly journals Stakeholders’ perceptions and reputational antecedents

2015 ◽  
Vol 12 (3) ◽  
pp. 314-329 ◽  
Author(s):  
S. M. Riad Shams
Keyword(s):  
Relationship Marketing ◽  
Design Methodology ◽  
Target Market ◽  
Brand Positioning ◽  
Case Study Approach ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
The Impact

Purpose – It is recognised that reputation is a relational construct; however the impact of stakeholders’ various relational dimensions on their perceptions to influence reputation is not widely understood. The purpose of this paper is to add to the current understanding of stakeholders’ relationships, interactions, their subsequent relational dimensions and its impact on stakeholders’ perceptions to further influence relational reputation. Design/methodology/approach – This paper takes a case study approach. Findings – The findings of this study recognise the impact of relationship marketing (RM) on the influence of stakeholders’ perceptions. It discusses how RM substantiate the pertinent authenticity (symbolises reputation), relevance and differentiation (represent brand positioning) of an organisation’s profile and/or their market offerings, in relation to the interest of the target market through the cause and consequence of stakeholder relationships and interactions to influence their perceptions. The findings acknowledge 11 RM dimensions that have relational implications to nurture stakeholders’ perceptions and subsequent relational reputation, which appear viable across industries and markets. Originality/value – Underlying the cause and consequence of stakeholder relationships and interactions; these 11 RM dimensions emerge as antecedents to form/reform relational reputation. Further academic and professional implications of the findings are briefly discussed.

INSPIRE sustainability internships

2019 ◽  
Vol 20 (3) ◽  
pp. 452-469 ◽  
Author(s):  
Carolyn Susan Hayles
Keyword(s):  
Small Sample Size ◽  
Real Life ◽  
Small Sample ◽  
Multiple Sources ◽  
Student Body ◽  
Content Type ◽  
Study Approach ◽  
Life Context ◽  
The University

Purpose This paper aims to explore the outputs of an internship programme, one of a number of campus-based sustainability activities that have been introduced at the University of Wales, Trinity Saint David, to encourage student-led campus-based greening initiatives. Design/methodology/approach A case study approach was undertaken, allowing the researcher to investigate the programme in its real-life context. The researcher used multiple sources of evidence to gain as holistic a picture as possible. Findings Interns report positive changes in their behaviours towards sustainability, s well as encouraging feedback on their experiential learning, the development of their soft skills and the creation of new knowledge. Moreover, students communicated perceived benefits for their future careers. The reported outcomes reflect mutually beneficial relationships for student and institution, for example, raising the profile of campus greening activities and supporting the University’s aim to embed sustainability throughout its campus, community and culture. Research limitations/implications The researcher recognises the limitations of the research, in particular, the small sample size, which has resulted primarily in qualitative results being presented. Practical implications Feedback from previous interns will be used to shape future internships. In particular, Institute of Sustainable Practice, Innovation and Resource Effectiveness (INSPIRE) will look for opportunities to work more closely with University operations, departments, faculties and alongside University staff, both academic and support staff. Social implications Following student feedback, INSPIRE will give students opportunities for wider involvement, including an opportunity to propose their own projects to shape future internships that meet the needs of student body on campus. Originality/value Despite being one case study from one institution, the research highlights the value of such programmes for other institutions.

scholarly journals Credit unions, co-operatives, sustainability and accountability in a time of change

2019 ◽  
Vol 46 (2) ◽  
pp. 309-323 ◽  
Author(s):  
Akis Kleanthous ◽  
Robert A. Paton ◽  
Fiona M. Wilson
Keyword(s):  
Financial Crisis ◽  
Credit Unions ◽  
State Intervention ◽  
Credit Union ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Governance Model ◽  
First Time

Purpose The financial crisis of 2008 resulted in calls for change. Commentators suggested that co-operatives, in particular credit unions, could provide accountability and sustainability through their open governance and mutual status. However, such suggestions assumed that co-operative principles and practice continued to underpin the efficacy of co-operative banking, and that credit unions, one of the most prevalent forms of co-operative banking, could offer a viable financial alternative. Instead, in the case of Cyprus, the financial crisis and the associated aftershocks triggered the nationalisation and demutualisation of credit unions. This prompted the researchers to question both the viability of a co-operative banking future and the extent to which co-operative principles were shaping decision making, governance, accountability and sustainability. The paper aims to discuss these issues. Design/methodology/approach A case study approach was adopted to explore the degree to which co-operative principles still shaped credit union thinking and stakeholder relationships. Findings As is the case elsewhere within the co-operative movement, the findings point the fact that governance is weaken by the low membership participation and that the principles are no longer universally applied. Credit unions, if not co-operative banking, may not offer the financial assurances that commentators have called for. Moreover, the guiding principles may no longer be embedded within the fabric of the movement. Practical implications Findings are important for practitioners/supervisory body as they highlight possible impacts on co-operative’ future and especially on their governance model and level of autonomy and independence in case of state intervention. Originality/value The research undertaken is original as it is the first time credit unions in Cyprus were examined for adherence to co-operative principles.

A research template to evaluate the degree of accountability of integrated reporting: a case study

2017 ◽  
Vol 25 (4) ◽  
pp. 675-704 ◽  
Author(s):  
Antonella Silvestri ◽  
Stefania Veltri ◽  
Andrea Venturelli ◽  
Saverio Petruzzelli
Keyword(s):  
Stakeholder Involvement ◽  
Integrated Reporting ◽  
Content Type ◽  
Research Framework ◽  
Specific Research ◽  
Study Approach ◽  
Interpretative Approach

Purpose The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization. Design/methodology/approach The paper uses a case study approach proposing a specific research template to evaluate the implementation of IR depicting the role of three main dimensions: stakeholder involvement, business model and integration. Findings The paper enriches theoretical conceptualization of the implementation of IR proposing a new conceptual model that adds empirical findings to the literature on IR and at the same time addresses the call for studies of Dumay et al. (2016) to engage more with practice and development on IR. Research limitations/implications The use of a specific research framework constitutes both the main strength of the paper and also its main limit, as the dimensions of the framework have been chosen by the authors, and the observations and conclusions are based on the authors’ analysis under an interpretative approach. Practical implications The implementation of the same research framework to other organizational IR documents could allow comparisons to be expressed on the quality of the IR disclosed by different organizations and on the same organization in different periods of time. Originality/value The main originality of this paper is the creation and the employment of a specific template to analyze the degree of accountability of the case study selected representing a non-listed Italian company operating in the food industry.

The impact of a dysfunctional leader on the workplace: a new challenge for HRM

2019 ◽  
Vol 49 (4) ◽  
pp. 1039-1052
Author(s):  
Peter Holland
Keyword(s):  
Leadership Style ◽  
Single Case ◽  
Negative Effects ◽  
Content Type ◽  
Study Approach ◽  
Depth Analysis ◽  
Emerging Issues ◽  
Limited Application ◽  
The Impact

Purpose Whilst several studies investigate the attributes of dysfunctional leaders exhibiting corporate psychopathic traits, there is a paucity of longitudinal data exploring the way these leaders damage employees and the organisation. The purpose of this paper is to address this gap in the literature and provide a focus for HR to address these emerging issues within organisations. Design/methodology/approach A longitudinal and in-depth case study approach is taken to explore the impact on a workplace of a dysfunctional leader exhibiting the traits of a corporate psychopath. A framework is used to analyse the nuances of the behaviours, in particular bullying behaviours and the impact of this leadership style on the workforce over a five-year period. Findings The long-term negative effects of this type of leadership are identified through a detailed analysis of a trait commonly associated with this toxic style of leader, bullying behaviours and their consequences. Research limitations/implications Whilst a single case study allows for in-depth analysis, it may be seen as atypical and of limited application. However, the longitudinal approach is ideal to investigate the nuance of how a highly dysfunctional leader operates within and through the multiple layers of an organisation. Practical implications The paper identifies the traits and effects of a dysfunctional leader on an organisation to enable the organisation primarily through human resources to deal with them and their behaviours. Social implications The finding of this study adds to the knowledge of identifying and dealing with toxic behaviours in the workplace. Originality/value The longitudinal nature of the study provides a unique insight into the behaviours and damage of a dysfunctional leader within the workplace.

scholarly journals An empirical study on company’s perception of integrated reporting in India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nandita Mishra ◽  
Mohamed Nurullah ◽  
Adel Sarea
Keyword(s):  
Industrial Sector ◽  
Current Status ◽  
Integrated Reporting ◽  
Case Study Methodology ◽  
Content Type ◽  
Dimensionality Reduction Technique ◽  
The Status ◽  
Study Methodology ◽  
International Integrated Reporting Council

Purpose International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India. Design/methodology/approach The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector. Findings The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are – concise reporting, effective and transparent reporting and finally, better decision-making. Practical implications The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR. Originality/value Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.

Analyzing governance challenges using Process Net-Map: a case study of a government microcredit scheme in Bangladesh

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mst Tania Parvin ◽  
Regina Birner
Keyword(s):  
Implementation Process ◽  
Political Influence ◽  
Mapping Technique ◽  
Content Type ◽  
Study Approach ◽  
Depth Analysis ◽  
Governance Challenges ◽  
Lending Policy ◽  
Process Net

Purpose This paper aims to examine the governance challenges confronted by a government microcredit program in Bangladesh following a case study approach. Design/methodology/approach A novel qualitative research tool called process net-map (PNM) was applied to develop a framework for visual understanding of the exact credit implementation process and to identify the actors responsible for creating governance challenges. Key informant interviews were also conducted to identify and distinguish the challenges faced by both the supply-side and demand-side stakeholders. Findings The findings reveal that the studied case faced problems in allocating adequate resources to human and physical capacity development. It was combined with the shortage of funds that made it impossible to meet the clients’ expectations. The lack of legal and regulatory framework disabled the organization from controlling political influence and corruption in the system. Moreover, the policy of lending only to groups proved counterproductive as it led to the exclusion of potentially viable borrowers. Practical implications The key recommendation of the study is on increasing the microcredit fund and a reform of the group lending policy along with several other recommendations. Originality/value The PNM is a newly developed participatory mapping technique that has not been applied in the field of microfinance. Therefore, the use of this method may add new knowledge of conducting an in-depth analysis of why such challenges are associated with mostly public microfinance programs and how they are linked to the implementation process. The challenges encountered are relevant for the implementation of developmental programs that are dependent on the allocation of public funds.

Effectiveness of graduate programs in administrative and instructional leadership

2014 ◽  
Vol 6 (1) ◽  
pp. 2-21 ◽  
Author(s):  
Barbara Cozza ◽  
Patrick Blessinger ◽  
Marcella Mandracchia
Keyword(s):  
School Improvement ◽  
Instructional Leadership ◽  
Real Life ◽  
Research Strategy ◽  
Preparation Programs ◽  
Content Type ◽  
School District Leadership ◽  
Study Approach ◽  
The Creation

Purpose – The purpose of this paper is twofold: to assess the effectiveness of the school building and school district leadership programs within the School of Education at a large private university and to find areas for improvement in these programs. Design/methodology/approach – This study utilized a qualitative grounded theory research strategy using a case study approach of two campuses of the university. Each case study utilized the same data collection methods and data analysis procedures in order to increase validity. Findings – The key findings revealed that the graduates emphasized the importance of professional support via a cohort structure, a sound program philosophy, and a comprehensive and coherent curriculum. Recruitment and administrative internships were two effectiveness criteria not emphasized by the participants. Thus, the findings suggest the program could be enhanced by the creation of leadership portfolios and quality administrative internships. These findings are also consistent with the transfer of learning theory. Research limitations/implications – Educational leadership preparation programs continue to be highly relevant fields of study as society places greater expectations on school leaders for meeting learning outcomes and educational standards. Increased calls for accountability have initiated more research on conditions and other factors that lead to enhanced student learning in these programs. To the extent that other universities have similar programs in place, the findings may benefit them in developing or improving their own program(s). Practical implications – The paper includes implications for the development of innovative programs in administrative and instructional leadership. The findings of this study suggest the program could be enhanced by the creation of leadership portfolios (digital and non-digital) as a culminating experience to summarize accomplishments, demonstrate competencies, and to serve as an authentic form of assessment, as well as the creation of quality administrative internships to provide students with real-life opportunities while they go through the program. Originality/value – This paper fulfils an identified need to study those program characteristics that have been shown to have the strongest relationship to school improvement.

Developing a model for process improvement using multiple regression technique

2014 ◽  
Vol 26 (6) ◽  
pp. 625-638 ◽  
Author(s):  
Ashok Sarkar ◽  
Arup Ranjan Mukhopadhyay ◽  
Sadhan Kumar Ghosh
Keyword(s):  
Multiple Regression ◽  
Six Sigma ◽  
Model Development ◽  
Real Life ◽  
Analytical Techniques ◽  
Lean Six Sigma ◽  
Process Efficiency ◽  
Content Type ◽  
Study Approach

Purpose – Practitioners often face challenges in model development when establishing a relationship between the input and output variables and their optimization and control. The purpose of this paper is to demonstrate, with the help of a real life case example, the procedure for model development between a key process output variable, called the multi-stage flash evaporator efficiency, and the associated input process variables and their optimization using appropriate statistical and analytical techniques. Design/methodology/approach – This paper uses a case study approach showing how multiple regression methodology has been put into practice. The case study was executed in a leading Indian viscose fiber plant. Findings – The desired settings of the relevant process parameters for achieving improved efficiency have been established by appropriately using the tools and techniques from the Lean Six Sigma tool kit. The process efficiency, as measured by M3 of water evaporated per ton of steam, has improved from 3.28 to 3.48 resulting in satisfactory performance. Originality/value – This paper will be valuable to many practitioners of Six Sigma/Lean Six Sigma and researchers in terms of understanding the systematic application of quality and optimization tools in a real world situation.

scholarly journals Crafting the community

2016 ◽  
Vol 8 (1) ◽  
pp. 59-71
Author(s):  
Claire Lucy Barber
Keyword(s):  
Value Relevance ◽  
Learning Experience ◽  
Real Life ◽  
Public Realm ◽  
Life Changes ◽  
Content Type ◽  
The Public ◽  
Study Approach ◽  
The University

Purpose – Crafting the Community is a volunteering project run by the Textiles Department at the University of Huddersfield to promote and deliver textile craft activities to the wider community. The purpose of this paper is to explore how volunteering can be a powerful tool for enriching peoples’ lives while deepening students’ textile-related competencies through placing their learning in social and communal settings. Design/methodology/approach – Initially the paper will articulate how the project has been developed to bring innovation to the forefront of the curriculum, equipping students with tools for playing a meaningful and constructive role in society. Subsequently the paper will investigate how volunteering can be used to affect real-life changes in homelessness, archival threats and rural transport. Findings – The paper uses a case study approach to realise the vision of Crafting the Community that enables students to put into practice their learning while capturing the imagination of local communities. Social implications – As active players in society, staff, students and external partners create an engaged and interrelated learning experience as an evolving process, mimicking the repetitiveness and structure of the warp and weft of cloth itself. Originality/value – In response to emerging debates concerning the value, relevance and impact of cloth on societies today the project’s aim is to share the course’s own unique philosophy and insight into the importance of a practical and creative engagement with materials and processes in the wider community. This paper would be suitable for academics that who are interested in textile culture and emergent textile volunteering and socially engaged practices in the public realm.

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