Reflections on 25 years of building social enterprise education

2019 ◽  
Vol 15 (1) ◽  
pp. 2-21 ◽  
Author(s):  
James Austin ◽  
V. Kasturi Rangan
Keyword(s):  
Social Enterprise ◽  
Lessons Learned ◽  
Content Type ◽  
The Social ◽  
Enterprise Education ◽  
History Of ◽  
Multiple Challenges ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose This paper aims to reflect on 25 years of the social enterprise initiative at the Harvard Business School, examining the processes and thinking involved at key stages of this pioneering Initiative’s implementation and institutionalization. Design/methodology/approach The authors adopt an auto-ethnographical approach, reflexively considering the impact of our actions at key stages. Findings Reflecting on the experiences, the authors offer their thoughts on the challenges involved in establishing an educational program. They consider that there were give stages in the development of the program, which ensured its longevity, institutionalization and success: giving birth; starting an experiment; gaining acceptability; being embraced and achieving irreversibility. Practical implications The multiple challenges faced, as well as the successes that the authors had over the years, are set out. Awareness of the challenges that the authors faced will support educators to be prepared to overcome the same or similar challenges to implementing and embedding a social enterprise program. Originality/value This is the first time that the authors’ reflections on the history of the Social Enterprise Initiative have been brought together. As well as distinctive in their own right, the authors consider that the lessons learned from the work over such a long period could provide valuable insights to those who wish to integrate social enterprise teaching into their settings.

The role of leader vs organisational credibility in Islamic social enterprise marketing communication

2019 ◽  
Vol 10 (4) ◽  
pp. 1128-1150
Author(s):  
Sri Rahayu Hijrah Hati ◽  
Aida Idris
Keyword(s):  
Social Entrepreneurship ◽  
Social Enterprise ◽  
Social Enterprises ◽  
Social Entrepreneur ◽  
Content Type ◽  
Customer Support ◽  
The Social ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this study is to examine the role of leader and organisational credibility in influencing customers’ intention to support Islamic social enterprises. Design/methodology/approach The credibility of the leader and that of the social enterprise are exposed through advertising. Ads portraying the six largest Islamic social enterprises in Indonesia and their social entrepreneur leaders were shown to 221 existing customers via online and offline surveys. Findings The findings indicate that organisational credibility and organisational branding have much greater influence than leaders’ personal credibility on customers’ intention to support Islamic social enterprises. Research limitations/implications The study has highlighted the greater role of organisational credibility and branding over advertising in attracting support for Islamic social entrepreneurship. Practical implications Islamic social enterprises need to develop a trusted brand and establish a more effective way to communicate with their stakeholders besides advertising, as the impact of ads on customer support intention is not significant. Originality/value The study contributes to the field of marketing and social entrepreneurship by providing empirical results on the Islamic social entrepreneurship phenomenon.

FATCA violation underlies latest US tax and securities fraud charges

2015 ◽  
Vol 16 (1) ◽  
pp. 74-76
Author(s):  
Miriam Fisher ◽  
Brian McManus
Keyword(s):  
Law Enforcement ◽  
Service Providers ◽  
Task Force ◽  
Tax Compliance ◽  
Financial Fraud ◽  
Securities Fraud ◽  
Content Type ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings – The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities. Originality/value – Practical guidance from experienced tax controversy lawyers.

Accounting for gaming in the time of plague: COVID-19 in Macau

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Noronha ◽  
Jieqi Guan ◽  
Sandy Hou In Sio
Keyword(s):  
Critical Event ◽  
Gaming Industry ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Social Account ◽  
The Government ◽  
The Impact ◽  
Practical Implications

Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

ShariahSupervisory Board Report (SSBR) in Islamic banks

2018 ◽  
Vol 11 (2) ◽  
pp. 274-296 ◽  
Author(s):  
Abdul Rafay ◽  
Saqib Farid
Keyword(s):  
Impression Management ◽  
Supervisory Board ◽  
Investor Behavior ◽  
Islamic Banks ◽  
Content Type ◽  
Islamic Bank ◽  
Belief Adjustment ◽  
The Impact ◽  
First Time ◽  
Practical Implications

PurposeThe primary purpose of this study is to determine the impact of information ordering inShariahSupervisory Board Report (SSBR) on investors’ behavior and perception about the performance of Islamic bank in terms ofShariahcompliance and other conventional parameters.Design/methodology/approachThe study used the belief adjustment model to evaluate the desired effects of ordering positive and negative information (if any) in SSBR of an Islamic bank. This study extends the previous literature on information ordering as a pioneer experimental study in emerging economies.FindingsEvidence shows that investors and technical users of performance reports consider SSBR as significant for financial and investment decisions from the Islamic perspective. The results indicate that the primacy effect does exist and is statistically significant.Practical implicationsThe SSBR provides the management with an excellent opportunity to communicate and convince the investors aboutShariahcompliance features of an Islamic bank. Additionally, it also highlights the functional use of impression management to manipulate the investor’ behavior and perception.Originality/valueFor the first time, this study specifically investigates the effect of conscious information ordering in SSBR of Islamic banks on investors perceptions and behaviors.

The Age of No Retirement

2015 ◽  
Vol 19 (4) ◽  
pp. 159-164
Author(s):  
Jonathan Collie
Keyword(s):  
Social Enterprise ◽  
Design Methodology ◽  
Social Implications ◽  
Healthy Life ◽  
Content Type ◽  
New Era ◽  
The Social ◽  
New Thinking ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the value, often overlooked, inherent within a society where people are living longer, healthier and more productively than ever before. Design/methodology/approach – This paper is a summary of the activities, achievements and objectives of “The Age of No Retirement” movement for social change since its inception on 1st October 2014. Findings – The spectacular demand for new thinking and design-led action across all sectors of society to break down the ageist stereotypes that are impeding age-neutral societal progress in the UK. Practical implications – Communities, employers, individuals – EVERYONE – can begin to harness the incredible power of the Xtra 10 (the extra ten years of healthy life expectancy that modern generations can now expect – in the middle of their lives!). Social implications – The social implications are almost limitless – for a new era of over-50 makers, designers, entrepreneurs, workers, leaders, learners, teachers, doers, intergenerational catalysts, etc., the list goes on. Originality/value – The Age of No Retirement is a design-led social enterprise that is driving new thinking in the Age space.

scholarly journals How can social enterprises impact health and well-being?

2018 ◽  
Vol 24 (3) ◽  
pp. 697-713 ◽  
Author(s):  
Katy Gordon ◽  
Juliette Wilson ◽  
Andrea Tonner ◽  
Eleanor Shaw
Keyword(s):  
Social Determinants Of Health ◽  
Social Determinants ◽  
Social Enterprise ◽  
Well Being ◽  
Social Enterprises ◽  
Determinants Of Health ◽  
Content Type ◽  
The Social ◽  
The Impact ◽  
Health And Well Being

Purpose The purpose of this paper is to examine the impacts of social enterprise on individual and community health and well-being. It focusses on community food initiatives, their impact on the social determinants of health and the influence of structure on their outcomes. Design/methodology/approach Using an interpretive qualitative approach through case studies focussed on two community food social enterprises, the research team conducted observations, interviews and ad hoc conversations. Findings Researchers found that social enterprises impacted all layers of the social determinants of health model but that there was greater impact on individual lifestyle factors and social and community networks. Impact at the higher socio-economic, cultural and environmental layer was more constrained. There was also evidence of the structural factors both enabling and constraining impact at all levels. Practical implications This study helps to facilitate understanding on the role of social enterprises as a key way for individuals and communities to work together to build their capabilities and resilience when facing health inequalities. Building upon previous work, it provides insight into the practices, limitations and challenges of those engaged in encouraging and supporting behavioural changes. Originality/value The paper contributes to a deeper insight of the use, motivation and understanding of social enterprise as an operating model by community food initiatives. It provides evidence of the impact of such social enterprises on the social determinants of health and uses structuration theory (Giddens, 1984) to explore how structure both influences and constrains the impact of these enterprises.

Pro-Environmental Purchasing Behaviour during the economic crisis

2014 ◽  
Vol 32 (2) ◽  
pp. 160-173 ◽  
Author(s):  
Irene Tilikidou ◽  
Antonia Delistavrou
Keyword(s):  
Economic Crisis ◽  
Geographical Area ◽  
Future Research ◽  
Consumer Engagement ◽  
Content Type ◽  
Purchasing Behaviour ◽  
Social Desirability Effect ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose – Examination of Pro-Environmental Purchasing Behaviour (PPB) and its potential components. Investigation of the number and the size of relevant consumer segments. Determining the factors able to describe the segment of frequent pro-environmental purchasers. This paper aims to discuss these issues. Design/methodology/approach – Investigation of PPB as a total multi-item variable. Disclosure of the PPB components. Examination of the Purchase component and disclosure of its clusters. Focus on the cluster of frequent purchasers. Estimation of the demographic, attitudinal and psychographic variables able to describe and predict these consumers. Findings – Two components of PPB were found, namely Conservation (high consumer engagement in this) and Purchase (low consumer engagement in this). Inside the Purchase component of PPB three clusters were found, indicating, respectively, low, average and relatively high consumers’ involvement. Consumers in Cluster 3 (frequent pro-environmental purchasers) are fewer than in the past. They were found to be negatively influenced by environmental unconcern attitudes and Materialism, while they were positively affected by locus of control over politics and Universalism. Research limitations/implications – No demographic profile of frequent purchasers. Geographical area limited (a potential) generalisation of results. Social desirability effect. Future research with reference to evolutions in pro-environmental post-purchasing or non-purchasing behaviours during the years of economic crisis. Practical implications – Fewer consumers would buy ecological products if these were not comparable enough with the conventional products in terms of price and efficacy. Originality/value – First effort to explore the impact of the economic crisis on PPB in Greece. Encompassed new categories of ecological products. Revealed two components inside PPB (Purchase and Conservation) as well as number and size of consumer segments inside the Purchase component. Formulation of a partial profile of the frequent pro-environmental purchasers. Impact of Universalism on PPB was for the first time examined.

Measuring business impact: the lessons from the business schools

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michel Kalika ◽  
Gordon Shenton
Keyword(s):  
Social Impact ◽  
Business Schools ◽  
Assessment System ◽  
Impact Measurement ◽  
Self Assessment ◽  
Content Type ◽  
Measurement Framework ◽  
The Social ◽  
First Time ◽  
Practical Implications

Purpose The purpose of this paper is to present an example of a fully operational impact assessment system called Business School Impact System (BSIS). It is designed specifically for business schools with a particular emphasis on their local and regional impact. Since its creation, the process has been adapted to schools of engineering and indeed to entire universities. The question of its relevance to all organisations is on the table. Design/methodology/approach Talking about measurement raises methodological issues that are common to all organisations. The methodology used in this chapter, particularly in its second part, is mainly inductive, based on direct experience in interviewing 44 business schools in 15 countries. The system was designed on the basis of a survey among around 20 actors of the education industries (deans, journalists). First of all, the system involves an extensive self-assessment phase based on the BSIS impact measurement framework consisting of 7 major impact dimensions and about 100 indicators. This is followed up by a two-day visit by two experienced experts (former deans) who engage in challenging discussions with internal practitioners and external stakeholders. Findings The question of the relevance of the dimensions used by business schools for companies is systematically asked, and it is argued that the seven dimensions of impact can be applied to all organisations whatever their mission. Research limitations/implications The methodology has not yet been tested on private organisations. Practical implications The process can be easily adapted to companies and could permit them to assess in a shared framework their impact. So, the practical implications are potentially large. Social implications One of the seven dimensions of impact is the social impact of the organisation and indeed the implications are significant in the social field. Originality/value To the best of the authors’ knowledge, the transfer of a process of impact measurement from the educational sector to companies is studied for the first time.

The impact of entertainment and social interaction with salespeople on mall shopper satisfaction

2019 ◽  
Vol 47 (2) ◽  
pp. 94-110 ◽  
Author(s):  
Maher Georges Elmashhara ◽  
Ana Maria Soares
Keyword(s):  
Social Interaction ◽  
Emotional States ◽  
Content Type ◽  
Mediating Role ◽  
Proposed Model ◽  
The Social ◽  
Shopping Experience ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to understand the role played by emotional states in the relationship between entertainment and social interaction with salespeople and shopper satisfaction. Design/methodology/approach The proposed model was tested using a survey-based study, with a sample size of 318 mall shoppers. Findings The results indicate that pleasure and dominance are mediators in the relationship between entertainment and social interaction with salespeople and mall shopper satisfaction. Moreover, regarding the direct relations, entertainment directly influences satisfaction, while social interaction does not. Practical implications The results have practical implications for mall managers and mall developers. Specifically, entertainment can be used to attract shoppers and to enhance their satisfaction with the overall shopping experience. Practical suggestions to this end are offered. Originality/value This study’s contribution is twofold: first, this study adds to research by addressing the gap in research regarding shopper emotional states. Specifically, it addresses the mediating role played by emotional states of shoppers on the impact of entertainment and social interaction in satisfaction. Second, the study concentrates on the role of salespeople by focusing on the social aspects of the interaction.

Fifty years of the UK Misuse of Drugs Act 1971: the legislative contexts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Blaine Stothard
Keyword(s):  
Design Methodology ◽  
Evidence Base ◽  
People Who Use Drugs ◽  
Content Type ◽  
Before And After ◽  
History Of ◽  
The Government ◽  
The Uk ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate the history of relevant legislation before and after the 1971 Misuse of Drugs Act (MDA). Design/methodology/approach A chronological narrative of laws and reports with concluding discussion. Findings That UK legislators have not made use of the evidence base available to them and have favoured enforcement rather than treatment approaches. That current UK practice has exacerbated not contain the use of and harms caused by illegal drugs. Research limitations/implications The paper does not cover all relevant documents, especially those from non-governmental sources. Practical implications The practical implications centre on the failure of consecutive governments to reflect on and review the impact of current legislation, especially on people who use drugs. Social implications That the situations of people who use drugs are currently ignored by the government and those proven responses which save lives and reduce harm are rejected. Originality/value The paper attempts to show the historical contexts of control and dangerousness of which the MDA is one instrument.

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