bluuebunny/crossref_metadata_2025_split huggingface dataset:
Social accounting at Traidcraft plc
Authors: Dey Colin 
Published: June 2007

PurposeThe purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc.Design/methodology/approachUsing an ethnographic approach, the paper critically reflects on the role of this emerging form of accounting in an ongoing intra‐organisational struggle for meaning within Traidcraft over the management of its “fair‐trade” business.FindingsThe paper argues that the implementation of a formal system of “social bookkeeping” largely failed to achieve its intended objective to further augment the organisation's accountability relationships with its key stakeholders. However, in the context of organisational change, the accounting intervention was nevertheless significant, in a quite unexpected (and possibly undesirable) way. Along with a number of other intra‐organisational factors, the intervention produced a decisive, management‐led change within the organisation towards a more commercial interpretation of its religious principles, which the organisation termed “New Traidcraft”.Originality/valueThe paper contributes to the change/appropriation debate surrounding corporate social reporting by providing insights into the complex range of political, functional and social factors that may influence the outcome of social accounting interventions. The paper also provides evidence to support the argument that social and environmental accounting interventions can be influential (if not necessarily desirable) when they are aligned with substantive changes in the organisation itself.
From functional to social accountability
Authors: O'Dwyer Brendan , Unerman Jeffrey 
Published: June 2007

PurposeThe purpose of this paper is to analyse the evolving nature of the accountability relationship between a group of Irish non‐governmental development organisations (NGDOs) and their primary governmental funder.Design/methodology/approachThe examination is undertaken in the context of a unique funder‐led initiative to instil a broad social accountability focus among NGDOs while re‐orienting the NGDO‐funder accountability dynamic towards a partnership‐based approach – whereby the accountability entity would effectively be a supra‐organisation comprising the funder and the NGDOs. The empirical content of the paper is derived from a series of in‐depth interviews with senior individuals working within the Irish NGDO sector, along with a comprehensive analysis of documentary sources.FindingsThe partnership rhetoric central to promoting the enhanced focus on social accountability across the “virtual” accountability supra‐organisation has not been transformed into reality, and the NGDO‐funder accountability relationship within the supra‐organisation remains centred on control and justification. A lack of resources, organisational commitment, guidance, and expertise from the governmental funder has contributed to an attitude of scepticism among many NGDOs towards both the partnership rhetoric and the accompanying adoption of the central tenets of social accountability, particularly downward accountability to beneficiaries.Research limitations/implicationsThe research is based on a detailed analysis in a specific context which may limit its wider applicability. Nevertheless, it adds insights to the developing academic literature on NGO accountability, with particular reference to their broader social accountabilities.Practical implicationsAlthough highly context‐specific, the findings of the study will be useful to researchers and policy makers interested in understanding how NGDO‐funder accountability relationships can move towards mutual accountability and genuine partnerships focused on promoting social accountability.Originality/valueVery few in‐depth academic examinations of the evolving nature of NGDO‐funder accountability relationships in specific NGO contexts have emerged in the accountability literature. Many of the insights in this paper are derived from individuals inside organisations in the NGDO sector who are regularly addressing issues of accountability, both social and otherwise. This provides in‐depth, highly‐informed insider perspectives on the evolving nature of these relationships, especially in the context of attempts to promote more partnership‐based approaches to the delivery of development aid.
The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh
Authors: Rahman Belal Ataur , Owen David L. 
Published: June 2007

PurposeThis paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh.Design/methodology/approachThe paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors.FindingsKey findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. Indeed, such imposition could be regarded as little more than an example of the erection of non‐tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups.Originality/valueThe paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement‐based published studies.
Health care financing in Uganda: the role of social health insurance
Authors: Quaye Randolph K. 
Published: June 2007

PurposeThe purpose of this article is to explore the feasibility of introducing a social health insurance (SHI) scheme in Uganda from the perspectives of a targeted population of respondents in Kampala, Uganda.Design/methodology/approachOut of 100 questionnaires distributed to a random sample of Ugandans, 74 were returned, yielding a 74 percent response rate.FindingsResults show that all Ugandans surveyed support the introduction of SHI. Some are willing to contribute financially and most believe that the Ugandan government should make this benefit available to all Ugandans. While there is a great deal of support for introducing SHI, several respondents noted that cost sharing, in whatever form taken, is burdensome on people with lower incomes and has disastrous consequences for the delivery and utilization of health services among the poor.Originality/valueA larger study exploring Ugandans' perspectives may provide valuable information on how Africans can begin to design a workable health financing structure to promote better access to health care for the most vulnerable groups in society.
Using the Public Sector Scorecard in public health
Authors: Moullin Max , Soady John , Skinner John , Price Charles , Cullen John , Gilligan Christine 
Published: June 2007

PurposeThis paper seeks to describe an application of the Public Sector Scorecard (PSS) to Sheffield's Stop Smoking Service.Design/methodology/approachThe paper uses the PSS, an integrated service improvement and performance measurement framework for the public and voluntary sectors. The PSS shares the key advantages of the Balanced Scorecard in ensuring that performance measures reflect all aspects of an organisation's performance and have clear links to the organisation's strategy. In addition its structure and methodology, with more emphasis on service user involvement, working across organisational boundaries, process mapping, service improvement, and risk management, provide many additional benefits to organisations in the public and voluntary sectors. The study incorporated service user workshops with over 100 service users and a series of meetings with a reference group containing staff, service users and other key stakeholders.FindingsThe paper concludes that the PSS has many benefits both in improving a public health service and in aligning its strategy, processes and performance measures both with one another and with the requirements and expectations of service users and other key stakeholders.Originality/valueThe paper will be of use to anyone interested in integrating strategy, service improvement, and performance measurement whether in public health or in other public or voluntary organisations.
Nurses' perspectives on quality of nursing care: a qualitative study in Iran
Authors: Tafreshi Mansoureh Z. , Pazargadi Mehrnoosh , Abed Saeedi Zhila 
Published: June 2007

PurposeQuality of health care is the degree of the most optimal degree of health outcomes by delivery of effective, efficient and cost‐benefit professional health services to people and communities. As nurses are the largest groups among health care professionals and are legally liable and morally responsible for their care, thus their perspective on quality of nursing care is important. The purpose of this qualitative study is “to define and describe quality from the perspective of nursing experts and clinical nurses”.Design/methodology/approachIn this paper data were collected in two phases (ten individual interviews and five focus group discussions). A total of 44 clinical nurses and ten nursing experts participated through a purposeful sampling frame. Data analysis was conducted by latent content analysis to achieve a definition of nursing care quality.FindingsThe findings in this paper show that, according to similarities and differences between nursing experts' and clinical nurses' perspectives on quality, the final definition is “delivery of safety care based on nursing standards which eventuates in patient satisfaction”. Findings reveal that in nurses' perspectives on quality definition two important aspects have been mostly considered: “standard of care” and “patient satisfaction”. Moreover, both participant groups have emphasized the benefits of collaborative work in health care (teamwork). Further in this study, organizational and socio‐cultural roles in delivering quality nursing care have been mentioned such as staffing, budget, leadership, and social perspectives about nursing as a highly educated profession.Originality/valueThe paper offers an overview of nurses' perspectives of quality of nursing care in Iran.
An overview of six sigma applications in healthcare industry
Authors: Tolga Taner Mehmet , Sezen Bülent , Antony Jiju 
Published: June 2007

PurposeDelays, measurement and medical errors and variability often undermine the delivery of safe, effective patient care. However, it is possible to minimize them by applying six‐sigma. This methodology aims to focus on the root causes of healthcare problems, analyses them by flowcharts and fishbone diagrams and produces near‐perfect healthcare services.Design/methodology/approachFive case studies in healthcare are designed to show the performance improvement accomplished by six sigma. The DMAIC (Define‐Measure‐ Analyse‐Improve‐Control), i.e. a road‐map for problem solving and service/process improvement, is implemented.FindingsThe findings in this paper show that the healthcare organization has a greater ability to address challenges across the system. Resource utilization has been maximized. Fewer redundancies, waste and rework have been observed. Bottle‐necks related to scheduling have diminished. Working conditions have improved for healthcare personnel. Increased patient and physician satisfaction as well as cost savings have been achieved. These will enable the healthcare organization to increase its market share in the long run.Originality/valueThe application of six sigma in healthcare services is relatively new topic and very little research has been performed in this area. The paper will be extremely valuable to researchers and practitioners who are currently engaged in six sigma research.
Ecopreneurship – a new approach to managing the triple bottom line
Authors: Dixon Sarah E.A. , Clifford Anne 
Published: June 2007

PurposeThe purpose of this paper is to extend research into social and ecological entrepreneurship. It aims to examine how ecopreneurs can create an economically viable business whilst retaining their core environmental and social values.Design/methodology/approachAn exploratory approach within the phenomenological research paradigm. Single case study of Green‐Works triangulating data collection – semi structured interviews, micro‐ethnography and document analysis. Inductive approach.FindingsA strong link is identified between entrepreneurialism and environmentalism. The entrepreneurial flair of the CEO enables the pursuit of environmental, social and economic goals. The success of the Green‐Works business model stems from the business's symbiotic relationships: firstly with large corporate bodies, which are keen to quantify their CSR efforts; secondly, with the community and social partners, who provide employment and training for disadvantaged people and a route to relatively risk free growth; and thirdly, with government and social institutions, which provide special concessions and support. The strong economic foundations of the model provide sustainability for the environmental and social objectives of the organisation.Research limitations/implicationsResearch restricted to one UK case study – a model that has evolved in part through policies and business trends specific to the UK. Further research should compare this business model with other social enterprises within the UK and other countries.Practical implicationsProvides a practical framework for social and green entrepreneurship. Of interest to ecopreneurs and social enterprises seeking economic sustainability; to governments, wishing to promote CSR, environmentalism and social enterprise; and to corporate organisations wishing to demonstrate a quantitative contribution to the environment and society.Originality/valueDemonstration of natural fit between environmentalism and entrepreneurialism. Presentation of business model offering economic sustainability for environmental and social enterprises.
Aesthetics from a design perspective
Authors: Weggeman Mathieu , Lammers Irene , Akkermans Henk 
Published: June 2007

PurposeThis paper aims to explore the relationship between aspects of aesthetics and the performance of organizations. It outlines a research agenda for studying the impact of aesthetic factors upon organizational design and change.Design/methodology/approachIn the paper, a set of seven propositions is developed to address various aspects of organizational performance that are influenced by beauty in organizations. These propositions are based on a distinction between the concepts process aesthetics, product aesthetics and aesthetic sensibility.FindingsThe hypotheses suggest that organizational performance might be enhanced by the beauty of products and services, and indirectly by the aesthetics of organizational work processes, organizational structures, the personal well‐being of employees and organizational designers with a high degree of aesthetic sensibility.Research limitations/implicationsThe hypothesis in this paper should be tested by future researchers.Practical implicationsThe paper might enhance the awareness of practitioners of the practical value of aestheticsOriginality/valueThe paper adds to the new field of organizational aesthetics a performance‐oriented approach based on a design perspective.
First steps: linking change communication to change receptivity
Authors: Frahm Jennifer , Brown Kerry 
Published: June 2007

PurposeChange receptivity is recognised as an important factor in successfully implementing organizational change strategies. The purpose of this paper is to examine the process of change in the initial stages of a change agenda within a public sector organization and analyze the communication of change. It traces the resultant receptivity to organizational change. The paper investigates whether organizational change communication is a crucial element in employees' receptivity to change.Design/methodology/approachA case study design is employed and the multiple methods employed include surveys, focus groups, archival data and participant observation.FindingsThe findings indicate that the initial change communication is problematic. The employees respond to a lack of instrumental change communication with a constructivist communication approach in order to manage the implications of continuous change.Research limitations/implicationsThis research provides an overview of the first 100 days of change in a public sector organization only, and so the limitations of single case studies apply. However, the close investigation of this phase provides further research directions to be addressed.Practical implicationsThe findings suggest managers need to align employees' expectations of the change communication with understanding of the change goal.Originality/valueThe primary value of the paper is in using a communicative lens to study the change process.
Developing internet operations and subcultural dynamics
Authors: Ogbonna Emmanuel , Harris Lloyd C. 
Published: June 2007

PurposeIt is commonly argued that the exponential growth in the application of internet technology is one of the most important recent developments in business and management. However, although much research has been conducted on the strategic and operational aspects of the internet, there is a surprising dearth of research on the organizational cultural dynamics of this technological innovation. The purpose of this study is to examine the implications of introducing an internet‐led strategy on organizational culture.Design/methodology/approachSpecifically, the study explores the attempts by management to exploit the introduction of internet operations as a catalyst to transform the culture of the organization.FindingsIt is argued that although a number of factors (such as organizational centrality and senior management patronage) increased the profile of the Internet Operations Unit, the attempt by this unit to dominate subcultural dynamics was met with difficulties, dissenting voices and issues that were not wholly consistent with the wishes of senior management.Originality/valueThe paper offers insight into the emergent subcultures and the attempts of their members to increase their visibility and influence within the organization as a whole.
Finding form: elite sports and the business of change
Authors: Gilmore Sarah , Gilson Clive 
Published: June 2007

PurposeTo explain how an organization has been able to use seismic changes in its wider external environment to transform its performance without the need for radical internal restructuring or coercive forms of leadership.Design/methodology/approachThis paper utilises a three year case study from elite sport, an under‐represented sector in the management literature but one that offers a fascinating view of change.FindingsWhilst the change management literature typically emphasises dramatic and rapid coercive restructuring accompanying open‐ended environment change, this study found that known routines and historical ways of working existed alongside innovation, risk‐taking and learning; the paradoxical foundation upon which performance flourished.Research limitations/implicationsAlthough the dangers of single cases are noted, difficulties regarding access and comparability with other similar organizations prevented a similar degree of focus on multiple cases. Future research either within elite sports teams or other organizations facing similar environmental change is needed to extend and enhance the asset maximization model presented here.Practical implicationsThis analysis and the development of an asset maximisation approach questions the traditional processual or design‐based approaches towards managing change and argues for the capture and incorporation of business and strategic decision making within such accounts.Originality/valueThe paper is a rare account of change within elite sports. The asset maximisation approach developed within this case study illustrates how holistic value creation in turbulent times is achieved. As such, its conclusions will have much to offer organizations as well as academics interested in the management of change.
Corporate entrepreneurship
Authors: Rutherford Matthew W. , Holt Daniel T. 
Published: June 2007

PurposeThe purpose of this paper is to submit and test a model of corporate entrepreneurship (CE).Design/methodology/approachUsing a sample of 264 employees of a mid‐sized organization, the authors conceptualize three antecedent categories of CE: process, context, and individual characteristics. The authors also test the mediating affect of CE on desirable individual outcomes: job satisfaction, turnover intent, and affective commitment.FindingsThe results indicate that the model does an adequate job of explaining CE, and that CE mediates the relationship between our antecedents and individual outcomes.Originality/valueFor researchers, the primary value of this research is the opportunity to consider a predictive model of CE on the knowledge base currently in the field. For practitioners, the process seems to offer an important precursor to CE.
Remarks on the quality of the construction of business concepts
Authors: Tapio Lindman Martti 
Published: June 2007

PurposeThe purpose of this paper is to develop a framework for the construction of business concepts.Design/methodology/approachThe proposed framework is developed through a discussion which is based on a review of existing literature and prevailing views as regards the concept of the business concept. The key premises of the study are tested through an explorative case research.FindingsCustomer value is the core of the proposed framework. Customer interface, product offering and differentiation form the key value creating platform in the management of business concepts. All three components of the platform are tightly linked and dependent of each others, implying that in order to find a good harmony firms must think holistically and be prepaid for adjustments. A new business configuration becomes necessary each time when the terms of the value creation are changed to deal with the competition. Configuration of existing business activities may offer a solution through differentiation but is subject to the building of new competences. As a whole innovation and competence building form the two most decisive critical factors behind the construction of successful new business concepts.Practical implicationsThe suggested framework indicates upon which key issues business managers should focus when they aim to identify and develop new business concepts.Originality/valueThe concept of business concept is highly undeveloped as to its conceptual clarity and relation to strategic thinking. Also the existing literature of this topic is very scarce. The suggested framework improves this situation in attempting to develop a concrete tool for the understanding of what a business concept is.