Showing papers in "Society and Business Review in 2019"

Municipalization for privatization’s sake: Municipal solid waste collection services in urban India

Abstract: Purpose Rapid economic growth and urbanization in India have increased demand for municipal services. In response, privatization has emerged as a policy solution to a growing deficit in urban infrastructure and service provision. But, privatization assumes prior state ownership of those services. Certain waste management services, specifically doorstep waste collection, have never been truly public in the sense that private informal actors have historically provided them. The purpose of this paper is to examine the tensions and contradictions between two related policy imperatives – universal service provision and privatization – that appear to be guiding the municipalization of solid waste collection services in urban India. Design/methodology/approach Research for this paper relies on detailed analysis of key government documents (reports of various committees, regulations and laws) that have been important in defining municipal responsibilities for waste management in India from 1990 to 2016. In addition, where appropriate, research materials from the author’s doctoral dissertation fieldwork in Delhi from October 2012 to December 2013 have also been used. Findings An analysis of key policy documents revealed that the government’s efforts to document deficits in service provision ignored, and thus rendered invisible, the work of the informal sector. While a consensus on the need for universal waste collection service had emerged as early as the late 1990s, it was not until 2016 that municipal responsibility for service provision was codified into law. The rules issued in 2016 municipalized this responsibility while simultaneously opening up spaces for the inclusion of the informal sector in waste collection service provision. Originality/value This paper fills a gap in the existing literature on how policy interventions have brought the space of the doorstep into the ambit of the state such that it allows for the opening up of those spaces for the entry of private capital. Under the guise of universal service provision, the shift to municipalization and outsourcing to private corporations is not in fact privatization – service provision is already private – but involves the dispossession of informal workers and the transfer of their resource to the formal, corporate sector.

Regulating Ontario’s circular economy through food waste legislation

Abstract: Purpose Ontario’s Ministry of Environment and Climate Change seeks to legislate diverse waste streams (including food waste) by implementing Bill 151, known colloquially as the Waste Free Ontario Act. The purpose of this study is to investigate how stakeholders in Ontario’s food and waste systems perceive the prospective legislation. Design/methodology/approach The paper is based on interviews with stakeholders across the food value chain in Ontario, as well as an analysis of legislation and related documents. Findings The paper argues that Bill 151 represents the Province’s commitment to an ecological modernization paradigm. This research uncovers the lines of tension that may exist in the implementation of food waste policy. These lines of tension represent stakeholders’ ideological perspectives on food waste, including whether it signals an efficient or inefficient economy, whether legislation should prioritize economic or environmental goals and whether it is more appropriate for legislation to incentivize desired food waste treatments or penalize/prohibit undesired activities. Originality/value The analysis reveals potential allies in the regulatory process, likely points of contention and areas where greater consensus may be forged, depending on government efforts to reframe the issues at stake.

Re-distribution and promotion practices for suboptimal foods – commercial and social initiatives for the reduction of food waste

Abstract: Purpose The increased acknowledgement of the problems associated with food waste has triggered a number of social and commercial initiatives for the re-distribution of suboptimal foods (SOFs). This paper aims to explore a variety of such initiatives and discuss their prospects, considering the commercial contingencies of the food supply system. Design/methodology/approach The exploration is based on a multi-country study of cases representing three initiatives related to the reduction of waste from SOFs, i.e. social supermarkets (SSMs), food banks and expiration date-based pricing practices. The collected data comprise expert interviews, store-check observations and secondary material; the data are analyzed from a marketing practice perspective. Findings The analyses indicate that the distribution and re-distribution of SOFs are moving toward normalization, that the diffusion of expiration date-based pricing through all food retailing formats is likely to continue, that food banks – despite reports of dwindling supplies of SOFs – are likely to increase their expansion and that SSMs face a variety of challenges, e.g. as regards their supply of SOFs and their customers’ preferences for stable assortments. Originality/value By synthesizing data from various European implementations of re-distribution practices, this article contributes to the understanding of the viability of such practices. Developing this understanding should benefit social and commercial entrepreneurs, as well as policymakers, when designing and implementing initiatives for the reduction of waste from SOFs.

Corporate social responsibility (CSR): an institutionalist Polanyian analysis

Abstract: This study aims to focus on the understanding corporate social responsibility (CSR), this “novel” form of corporate engagement, and evaluating its capacity to regulate capitalism. The authors advance the following thesis: CSR constitutes a new variety of regulation of capitalism which, to work efficiently, must be built on collective institutions (through both collective agreements and forms of coercion), instead of strictly contractual forms (based on inter-individual relations and voluntary commitments). Design/methodology/approach To support this thesis, the authors use Karl Polanyi’s theory, in particular his concept of “fictitious commodities”. Like Polanyi, we contend that CSR is a necessary reaction to the new “great transformation” brought about by the financialisation of our economy which is currently in crisis. Polanyi agrees that this kind of regulation can yield results only when based on collective institutions. In the last section of the study, the authors attempt to determine how a “conventionalist analysis” of CSR could help us to precisely describe this phenomenon and how it could be institutionalised by actors (both inside and outside companies). Findings This paper theoretically demonstrates the role of institutions in CSR processes and the need to weigh them theoretically. In this sense, the paper demonstrates the aporia of a strictly contractualist framework, not only for the understanding of the phenomenon, but for its deployment. Research limitations/implications This study proposes a theoretical framework, which is yet to be consolidated by empirical research. Practical implications The paper proposes salient elements of a public policy of responsibility. Social implications The paper proposes a methodological framework to go beyond a bilateral representation of the institutional framework and to produce a collective representation of the negotiation. Originality/value This is an original paper in its theoretical positioning and the implications it suggests for economic policy.

Empowering subsistence women entrepreneurs in India: Insights from Lijjat, Mulukanoor and MPWPCL

Abstract: Empowerment of women by social enterprises in emerging economies has received attention from researchers. This paper aims to study three social enterprises in India that aim to empower subsistence women entrepreneurs.,A comparative case analysis of three social enterprises is done to develop understanding of systems and processes adopted by them. Sources such as published journal and news articles, case studies, success stories and official websites are used for data collection.,The study found that all three organisations strive to increase the asset base of members by organizing disempowered subsistence producers lacking market power; extending services throughout the value chain, i.e. from raw material supply to marketing of products; ploughing back regular incomes and bonuses through mechanisms acceptable to all members; and empowering subsistence producers to gain market power and ability to choose. The interventions give market exposure and voice to the concerns of women producers. These organisations successfully leverage the strength of their relations with civil society and markets in sustaining the business. Women empowerment was found to be achieved through regular income, collective voice, ability to take decisions and creation of social value.,This paper does not take into consideration enterprises promoted by government.,A conceptual framework is suggested in this paper along with insights for organisations interested in collectivising subsistence women for empowering them.,The conceptual framework provided in this paper enriches the understanding of social enterprises working with the objective of women empowerment.

Revisiting the fairness paradigm in India: Synthesis of literature and application of the self-concept theory

Abstract: The paper answers three research questions: How does the extant literature explain fairness and whiteness? What Indian standards of beauty were historically, and how are they currently? What is the applicability of the theory of self-concept in understanding the fairness paradigm?,A rigorous review of extant literature on fairness followed by consolidation of the literature under relevant self-concept theory for understanding the historical perspective of fairness in India as compared to global standards.,Clear defined themes on actual, ideal and social self-concept emerged from the study. The study also revealed: how Indian corporates are using effective marketing strategies to cover up the potential health hazards of fairness creams.,Marketers can use the study to understand how fairness products influence individual’s self-concept. Media houses and Government agencies can also get insight on how beauty has been valorized in the Indian mindset.,This paper identifies the deceptive and misrepresentation of attainable beauty standards claimed by the fairness and whiteness products.,This is the first study done to integrate the findings of fairness studies with self-concept theory and derive useful insights from it.

Understanding of grassroots innovations in India: evidence from the countryside

Abstract: Disadvantaged regions in India suffer from various forms of problems aggravated by constraints of accessibility. This paper aims to conceptualize innovations as solutions to the problem at grassroots.,This paper tries to bridge empirical gaps in conceptualization of innovations at grassroots with the application of both empirical and theoretical methods.,Grassroots innovation is an important instrument to solve such problems in these regions, where appropriate solution is not developed by the government instrument or private agencies (market) in general with various forms of value creation.,This paper tries to bridge empirical gaps in conceptualization of innovations at grassroots.

(Re) discovering the business purpose: A discursive approach to CSR and stakeholder management

Abstract: This study aims to focus on the purpose and legitimacy of business, notably, the organizational purpose, the conventional view that the purpose of business is to optimize the returns to shareholders, and the emerging view that organizations serve multiple purposes including economic returns.,This study applies Habermas’s discourse ethics to corporate social responsibility (CSR) and stakeholder management (SHM) and argues that discourse ethics is a balanced philosophical approach, which can effectively address the limitations of CSR and SHM.,The analysis demonstrates that discourse ethics is a distinctive philosophical approach to ethical theory and has high relevance to the field of CSR and SHM.,The discursive approach to CSR and SHM is unique because it allows assimilating various ethical situations – from pragmatic to normative – under one theoretical framework. The potential of the proposed approach is illustrated through a thorough discussion of its application to CSR and SHM.

Reintegrating prâxis, practices, phrónêsis and sustainable action for the relationship between business and society

Abstract: This paper aims to propose to rehabilitate prâxis and revive possibilities of practical wisdom (phronesis) and a reinterpret excellence as an ethically committed way for responsible and sustainable form of living, while operating in the midst of a systematically constrained world of neoliberal regimes.,Based on a literature review, this essay first presents some basic understandings of prâxis, practices and its architecture as well as phronesis and its interconnection. Further, possibilities for integrating excellence in prâxis and success in poietic practice are suggested in form of a critical poietic phronesis, and some implications are outlined in conclusions.,Considering the systemic constrains of contemporary neoliberal regimes, this paper has shown the significance of a reviving the inter-relational nexus between prâxis, embodied practices, phronesis and sustainable action. An integral holonic approach of constrained prâxis was discussed, by which the macro-level is holonically connected to meso-level of likewise constrained practices to micro-level of action and vice versa. In particular, constrained excellence-oriented practical wisdom was connected with constraining result- and success- poiesis in a critical poietic phronesis and creative actions in inter-practices as part of inter-prâxis discussed.,The paper is a meta-reflective paper and view point, but links to “prâxis-related research” are offered.,Some practical and political implications are provided.,Some links to social and societal implications are discussed.,The proposed integration of prâxis, embodied practices, sustainable actions and practical wisdom for organisation and in relation to society is genuine and critical. It is orginal in that it provides possibilities to re-assess, re-vive and further investigate the relevance of embodied forms of an integral prâxis, practicing, phronesis and action in and through organizations as well as stakeholder towards a flourishing unfoldment.

Negotiating new institutional logics: market access amongst smallholder farmers in Zambia and Malawi

Abstract: Purpose – This paper aims to analyse how processes of institutional change in environments of institutional ’voids’ affect smallholder farmer market access in Zambia and Malawi, and explores the role of different dis/enabling institutional agents and logics. The authors examine this in the context of two divergent routes of institutional change – one externally imposed and the second driven from within the ecosystem itself. The authors consider how these different institutional processes impact upon smallholder farmers and how they are able to adapt to these changes. Design/methodology/approach – A qualitative research approach is used which lends itself to an analysis of multiple institutional logics that is based upon the multiple positions of market actors. It uses a comparative case study design methodology focused on two broad cases of smallholder farmers in Zambia and Malawi. Findings – The research demonstrates the tension that multiple institutional logics can create especially amongst those most vulnerable particularly where these are not embedded in local realities and mindful of social settings. Originality/value – It contributes to the understanding of poverty alleviation in rural developing regions, on overcoming institutional voids, market inclusivity and the role of social entrepreneurs and intermediaries, and builds on the perspective of markets as social spaces for economic exchange.

Frugal supply chains: a managerial and societal perspective

Abstract: Purpose The paper aims to introduce the issue of supply chain management in the context of increasingly rare and costly resources and to define the notion of frugal supply chain, in particular, in reference to the development of circular economy. The challenges of frugal supply chain are detailed for a set of private and public stakeholders. Design/methodology/approach As a programmatic viewpoint, this paper aims at developing debates regarding the future of supply chains, building upon current technical and managerial innovations. Findings Frugal supply chains constitute a new business perspective. It transforms the way value creation process is considered, in reference to the models of circular economy, and the systems in which companies evolve. The circular economy represents many opportunities for new forms of growth in the context of rare resources, and it raises several challenges for a variety of stakeholders, more or less, involved in the management of closed loop supply chains. Practical implications Frugal strategies in a supply chain context may provide both a source of competitive advantage for companies and an enhancement of their commitment to society. Social implications The practices described in the paper aim at stimulating a new view of logistics management, based on the principles of sustainable development. Frugal supply chains offer the possibility of reflecting on a more moderate, sensible and effective use of several commons by taking part in the conservation of rare resources for future generations. Originality/value This viewpoint introduces the concept of frugal supply chains, rarely approached in the literature, and it offers the opportunity to open debates on managerial and societal challenges linked to logistics strategies and, more broadly, to inter-organizational relations.

A pragmatist perspective on sustainable global value chain governance – the case of Dr. Bronner’s

Abstract: Purpose This paper aims to highlight the challenges and opportunities of sustainable global value chain governance, it demonstrates strong theoretical deficits in this field and offers new pragmatist conceptual perspectives Design/methodology/approach The empirical analysis is based on document analyses, 47 expert interviews and on field observations in Ghana, Africa Findings Based on an in-depth analysis of a US firm operating a fair trade value chain in an intercultural environment, the authors show that universalistic value chain-oriented governance instruments often fail because of strong institutional and cultural distances Against the prevailing strategies of top-down management, the authors suggest a more bottom-up, pragmatist and collaboration-based approach to sustainable global value chain governance Research limitations/implications The results of an in-depth case study are not generalizable Instead, they provide holistic insights into a so-far insufficiently examined field and an empirical fundament for further research on sustainable governance in global value chains In particular, research on pragmatist, collaborative, dialogue based, bottom-up approaches of sustainable value chain governance will be of great value to further theoretical development of this field Practical implications This study is relevant to researchers and practitioners in the field of sustainable value chain governance It reveals several misunderstandings about the effectiveness and impacts of sustainable governance in less developed countries and thus builds a foundation for better and more effective problem-solving approaches in international sustainable management activities Social implications Nontransparent supplier networks and (illegal) sub-contracting, as well as the strong influences of institutional, cultural and sub-cultural factors, make responsible value chain management a challenging task for any firm with international value creation activities This leaves workers in local factories vulnerable to infringements of their fundamental human rights and the environment unprotected against long-lasting damages Addressing these challenges and developing new solutions, therefore, can have strong impacts on the lives of workers in international supply chains Originality/value The authors contribute, first, a differentiated empirical description and analysis of a sustainable value chain approach in a less developed country in Africa Second, using an example of the field study, the authors highlight limitations of value chain-related governance theory based on a field study by illustrating the challenges and barriers and a lack of existing concepts concerning effective sustainable governance in global value chains Third, the authors show different managerial responses to these cultural and institutional challenges between universalism and relativism, and, fourth, the authors suggest a more collaborative, bottom-up and pragmatist approach to sustainable value chain governance

Reification and praxis of public private partnerships in history

Abstract: Purpose The purpose of this paper is to reject the essentialist and neoliberal approach to public–private partnerships (PPPs) by critically evaluating both normative and empirical arguments within existing literature on PPPs. It explores different dynamics of PPPs in theory and practice within global public policy. Design/methodology/approach The paper draws its methodological lineages to nonlinear historical narrative around the concept and construction of the idea and language of “PPPs”. The paper follows discourse analysis (Fairclough, 2003) to locate the way in which the PPPs were incorporated within the language of global public policy. Findings The paper finds that most of the existing literature is looking at managerial, operational, functional and essentialist aspects of PPPs. Therefore, the paper argues that critical success of PPPs depends on its social value for common good with an emancipatory outlook. The study encourages future researchers to move beyond functional aspects of PPPs and locate emancipatory possibilities within the praxis of PPPs from a holistic perspective of global public policy. Research limitations/implications The existing literature on the concepts and history of PPPs locate its relevance for budgeting and development planning in developed countries and developing countries. Such literature often draws out the advantages and disadvantages of these concepts with a strong focus on the financial implications to the shareholders. However, there appears to be less emphasis on the effects of these concepts and gaps between theory and practice of PPPs. Originality/value The paper rejects the essentialist and neoliberal approach to PPPs and argues for an emancipatory approach to understand and implement PPPs.

Bargaining with the devil? A politicized view on cross-sector partnerships targeting the BoP

Abstract: This paper aims to investigate whether and how cross-sector partnerships (a growing yet controversial phenomenon) contribute to both non-governmental organizations (NGOs) and multinational companies (MNCs) political powers.,The method consists of a single case study on a partnership involving a large MNC and a small NGO, in the delivery of lighting and cooking devices to BoP (bottom of the pyramid) populations.,Thanks to economic compromises and structural arrangements, both partners succeed to take advantage of the partnership to strengthen their respective (local and transnational) political power and to serve deprived populations’ needs.,This paper contributes to the political corporate social responsibility (CSR) literature by presenting cross-sector partnerships as a potential means to reconcile the “brother enemies” and increase both firms’ and nonprofit organizations’ political roles.,The results help both NGOs and MNCs in understanding the political stakes of cross-sector partnerships and in envisioning mechanisms to handle those collaborations so as to deepen their respective goals and build public goods.,While most of the literature focuses on the strategic rationales, this paper provides political rationales for cross-sector partnerships linking MNCs and NGOs.

Modeling of tourists, local population, natural and cultural resources toward ecotourism product (case study in Seagrass Trikora Conservation Area)

Abstract: The purpose of this study is to investigate the relationship between local population, natural and cultural resources on tourist quality an ecotourism product in Seagrass Trikora Conservation Area, Bintan Regency and Riau Island.,The research model portrayed in this case consists of three variables (tourists, local population and resources); these variables try to describe how ecotourism in Riau Island can be developed. This study is based on a survey conducted in June 2015 of 200 Indonesian citizens and residents. List contains 900 potential participants that were filtered from numerous public sources and from the researchers’ professional and social contacts. The interviewers were contacted to alert them to participate in the survey. A total of 200 completed responses were received within 10 weeks of survey, and 200 responses were successfully collected. These responses are analyzed and presented in this research.,This study found that higher quality of the local population, natural resources and cultural resources would have an impact on improving ecotourism quality. On the other hand, higher ecotourism quality would be able to improve the performance of ecotourism. The implications of this research contributed to the development of ecotourism in the Riau Island: improving the quality of the surrounding population, i.e. in the improvement of non-formal education of the population capable of supporting ecotourism; improvement of material and non-material quality of the ecotourism area; and maintenance of the natural resources of the ecotourism area.,This research tried to sort natural and cultural resources into two different things: natural resources were measured by specific activities, biodiversity protection, ecology maintenance and travel involvement in natural landscape and cultural resources were measured by ensuring cultural integrity, ensuring the social coherence of communities and maintaining cultural possibilities. Thus, the originality of this research lied in the use of two separate variables of natural resources and cultural resources in the performance of ecotourism. Separation of variables of ecotourism quality and performance of ecotourism became the second originality in this study. This study aimed to examine the effects of quality of local population (X1), natural resources (X2) and cultural resources (X3) on ecotourism quality (Y1), and its impact on Performance of Ecotourism (Y2), comprehensively.

Assemblages of private waste management and recycling: The case of the Anderlecht marketplace in Brussels

Abstract: Purpose The paper aims to build a political understanding of private waste management. Although the politics of waste is a matter of increasing interest across the social sciences, private sector choices about waste prevention and recycling – and their impacts on society – receive little attention in waste scholarship. Design/methodology/approach Leveraging assemblage thinking and the actor-network theory, this paper provides an empirical analysis of waste prevention and recycling practices in the marketplace of Anderlecht, in Brussels. This particular case is of interest because it concerns the largest and most popular city marketplace and a resource for the most socioeconomically precarious among Brussels’ population. Findings Over the past decade, under the banner of sustainability, the private company that managed the site developed multiple initiatives to prevent litter and control the costs of waste management by introducing new regulations and engaging with both the private and non-profit sectors. Originality/value Yet, the impact of these initiatives remains unknown with regard to the community served by the market and its vendors in particular. This paper presents the results of a series of fieldwork activities and interviews with key informants and actors in waste management conducted over more than a year since November 2016.

Worlds apart: an investigation of South Africa’s established and emerging middle class consumers

Abstract: The purpose of the paper is to investigate the nature of variations among established and emerging middle class consumers in South Africa in response to the institution context factors associated with emerging markets that are established in international business studies.,An exploratory research approach using semi-structured expert interviews was used to collect data.,Key findings indicate distinct approaches in dealing with factors such as different fallback positions, asset ownership, education, language, family responsibility, career aspirations and risk protection in the middle class process of attaining and sustaining middle class status.,The focus on one country has the potential to minimize the generalizability of findings from the study, however, South Africa has a significantly high proportion of sub-Saharan middle class consumers. This provides a basis for further a basis for further research into other sub-Saharan African countries.,Findings from the study provide practical insights on risk profiling of middle-class consumers for marketing practitioners.,The study provides insights into the distinct variations between emerging and established middle class consumers in areas such as language and education. These insights have potential implications on the implementation of government policies such as the Empowerment Policy and consumer protection.,The paper expands the research agenda in the area of middle class consumer behavior in emerging markets. By concentrating on South Africa, the research expands existing knowledge beyond emerging giants like China and India, which are often a focus in literature.

Toward a “reconfiguration of the material and ideal foundations” of gendered entrepreneurship?

Abstract: Purpose This paper aims to analyze social sex relations by hypothesizing a reconfiguration, in a future time, of the “material and ideal foundations” of gendered entrepreneurship. Design/methodology/approach The approach consisted in adopting the gender approach in order to identify, on the one hand, the material and ideal elements that underlie the dominant entrepreneurial ethos; on the other hand, to question, starting from a “heuristic hypothesis”, the emergence, in a future time, of representations, behaviors and practices opposable to the dominant entrepreneurial ethos. Findings The research outcomes reveal that by investing in traditionally male bastions, women develop entrepreneurial dynamics detached from any gendered approach. This approach suggests how the representations, behaviors and practices related to the dominant entrepreneurial ethos can be modified. Originality/value At a great distance from some “naturalization of competences”, this paper deals with the modalities that contribute to overcoming the principles of gender differentiation. It proposes a theoretical framework to understand how the mobilization of the gender approach, characterized by the lack of differentiation of skills, invites, from a “heuristic hypothesis”, a questioning of the dominant entrepreneurial ethos.

Between ethics and law:: TNCs’ behaviour in modern economic globalisation

Abstract: Purpose - The purpose of this article is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focusing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only economic globalisation, mobility of capital and tax havens, but also ethics and corporate social responsibility. Design/methodology/approach - This article seeks to provide an interdisciplinary viewpoint drawing not only from well-established scholarly literature but also from real cases and evidence, such as the scandals involving corporate giants, such as Starbucks, Google and Amazon in the UK. Findings - This article highlights the fundamental interplay and mutual aid of ethics and international laws, underlining the increasing importance of corporate social responsibility principles in todays’ business practices. However, it also emphasises the need of reinforcing these principles with either regional or universalistic legal approaches to tackle TNCs’ misconduct in the international arena. Practical implications - This article suggests that by establishing and enforcing international business laws, increasingly aligned with ethical principles, the gap between ethics and legislation can be consistently bridged. Hence, TNCs’ behaviour could be more efficiently controlled. Originality/value - The paper contributes to the literature on modern economic globalisation by providing a comprehensive and integrative perspective on TNCs’ behaviour, accounting for the interplay of socio-ethical, legal and business principles.

Challenging the meaning of globalisation in Tunisian context: Social representation for public accountants

Abstract: Purpose In accounting, several studied Arab countries are keen to acquire the dominant Western thinking categories that justify and normalize the exerted domination, especially when it comes to globalized practices. This paper aims to challenge this assumption by examining the dynamics of globalization and its effects through new theoretical perspectives and through new empirical terrain. Design/methodology/approach It builds on the concept of “globalization from below”, which emerges from the network of individual development of daily routines, systems and practices, far from international institutions pressure. It uses social representation theory to inform the centrality of a particular social group. The study uses a survey, which was on a sample group of 214 Tunisian public accountants and uses the hierarchical evocation method and an attitudinal scale. Findings The results are twofold: first, Tunisian public accounts lack a stable and common understanding to globalization; second, there are ambivalent positive/negative attitudes towards globalization among accounting professionals. Originality/value The dynamic Tunisian context, along with the absence of a stable collective meaning to the concept of globalization among accountants, shows the complexity of such cases, vacillating between international institutions’ domination and the emergence of emancipatory accounting practices inspired by and developed for local socioeconomic entities, if supported by specific factors.

The entrepreneur-salaried employee-associate

Abstract: "The increasing number of self-employed workers in France transforms the historical work relationship. In this perspective, the case of entrepreneurs who works in Business and Employment Cooperatives (BECs) with the status of entrepreneur–employee–associate is studied. They combine two legal status of self-employed and employee which were previously legally and institutionally separated. BECs question the forms of relationships governing production and labor. This paper aims to determine to what degree this combination of relationships improves the autonomy of entrepreneurs and reduces the risks of autonomous activity. This qualitative action research combined with a pragmatic approach using abductive reasoning was carried out in three BECs. It is based on participant observations and interviews. The results show that three types of relationships are embedded in the labor relations of cooperative activity: the entrepreneurial relationship, the employment relationship and the associate member relationship. This configuration contributes to achieving autonomy in the organization of labor and the reduction of risks linked to entrepreneurial activity. However, the complexity of the embedded relations, the persistence of asymmetry and the contrast between the rules of cooperatives and companies limit the ambition of BECs. They determine the ability of BECs to invent appropriate mechanisms to empower their entrepreneur members. This study combines an action research stance with a pluridisciplinary approach. It offers new perspectives for understanding the mutations that modes of production and labor mobilization are going through in a period of change toward a post-Fordist paradigm." (source editeur)

Executive malfeasance: Surprisingly, honesty may not be the best policy

Abstract: Research indicates honesty, ethics and leadership are critical during a crisis. This paper aims to examine that ideology by analyzing the role acceptance or denial of executive malfeasance has on firm value after a crisis.,This is an event study that examines crises attributed to executive malfeasance. These qualitative crises data are blended with an analysis of abnormal returns to assess differences between executive actions.,These results indicate that ethical and timely acceptance of a firm’s role in malfeasance does not appear to be rewarded by stockholders. These data also show that there is no reward for a delayed acceptance of malfeasance. Therefore, ethics and honesty do not appear to differentiate post-crisis recovery.,This research focuses on a major factor of firm success – its value. It would be interesting to explore how stakeholders, beyond those that invest in the firm, impact the value over the long run.,While prior research indicates that honesty is prudent, this examination indicates that obfuscation does not impact firm value during a recovery. This study promotes questioning one’s ethical compass as a stock or stakeholder in malfeasance-mired firms.,In conflict with crisis-based research, this study reveals that honesty in crisis management does not always offer an advantage. The results indicate that value is multidimensional, and it may not be based on trust and ethics in the short run.

Stakeholder performance, corporate social performance: Proposition of specification between dominant and dominated concept

Abstract: The purpose of this paper is to find out what added value does the stakeholder performance concept bring with respect to that of corporate social performance. To better understand the developments of these concepts, the authors resort to Gallie’s theory (1956) of essentially contested concepts, the life-cycle model of Hirsch and Levin’s (1999) umbrella concepts. Reconciling these two theoretical frameworks allows us to introduce the competing category notion consisting of a dominant and a dominated-type concepts. Through a historical and synchronic literature examination, CSP is shown to have characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance would relate to the dominated type, though it provides better operationalization possibilities.,To better understand the developments of these concepts, Gallie’s theory (1956) of essentially contested concepts, the life cycle model of Hirsch and Levin’s (1999) umbrella concepts are used.,CSP has characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance relates to the dominated type, though it provides better operationalization.,CSP as a dominant type and stakeholder performance is a dominated type.

Rituals and routines: A joint approach to the rebellious life of teams in organizational stability and change

Abstract: Purpose The terms rituals and routines are often conflated in everyday speech about teams, which betrays a common ontology. Yet these concepts have long been researched in two segregated currents of thought: one stemming from sociology and anthropology, focused on the quality of togetherness and the other from evolutionary economics, focused on market performance. The common ontology is nevertheless present in the processual nature of rituals and routines, the underlying shared reference to the “structure-action-artifact” triad and the statement that both are sources of change as well as stability. This paper aims to assess the pertinence of a joint approach. Design/methodology/approach The paper presents a historical and contrasted view on the two concepts. A comprehensive field observation of two teams in mid-term organizational change contexts, focused on collective “doings”, is reported. The tentative “binocular lens” was made of two chosen sets of variables, drawn from the theoretical fields of rituals and organizational routines. Findings The distinction between rituals and routines in people’s perception, though largely confused, nonetheless reveals the tension between variable and opposing demands for both change and stability from the team side and from the organization side. Their joint action is effective in enhancing the team’s feelings of confidence and control over its own performance and its future within the organization. Research limitations/implications This paper is supported by a comparison of only two teams, leaving room for further empirical research about the effects of endogenous rituality and localized routines on autonomy, efficiency and pride. Originality/value This paper offers a new theoretical joint view on the two concepts and explores an endogenous potential for organizational change feeding on emotional and symbolic aspects of team work.

Business and political process reform: ignore or engage?

Abstract: Purpose The purpose of this paper is twofold. First, the authors elaborate on why American businesses are often willing to advocate and deploy corporate political resources for or against specific governmental policies, but largely reluctant to engage in more general political process reform. Second, the authors introduce a set of ideas encouraging a business-driven political process reform in the USA, which the authors refer to as Corporate Political Responsibility (CPR). Design/methodology/approach This paper reviews existing literature on why firms generally avoid advocating for political process reform to identify several firm-level impediments to such action. As an outcome of that review, a CPR governance concept – a derivative from the corporate responsibility literature – is proposed and unpacked as a proposition that if adopted by firms would encourage and support business-driven process reform advocacy. Findings The primary findings are that American firms lack a rationale justifying business political activity into the political process arena; a willingness to assume a high level of political risk associated with political process intervention; and an executable corporate mechanism for doing so. Research limitations/implications A second stage build out of the paper would involve at a minimum multiple research interviews with corporate executives and trade association officials to test the viability of the CPR proposal as to whether or not the proposed governance statement would liberate firms to advocate political process reform. This paper sets the predicate for additional research. Originality/value This paper may well be the first to identify the concept of CPR as a key corporate governance proposition. It is also likely the first to conceptualize CPR as more than a theoretical rendering – it is executable. Corporations can put CPR into practice through a firm’s Board of Directors endorsing a governance statement – Corporate Political Responsibility Protocol (CPR/P) – that transforms the CPR concept into a sanctioned firm activity, giving executives significant latitude to spend corporate resources advocating political process change. This paper suggests a variety of reform possibilities – electoral, campaign finance and legislative – that could benefit from business reform advocacy.

Guest editorial. From business and society to business for society : coming (back) to a sounder relation between knowledge and organization

Abstract: Business and management have been instilled so much in contemporary minds that, maythey be perceived positively or negatively, their interplay with society has become self-evident. Indeed, criticisms of a society dominated and pervaded by business matters as wellas the promoters of a totally-managed-as-business society share the same blind spotconcerning the possible dialectic or dialogic relations between business and society. [...]

The features and management of identity threats within a nonprofit organization: The case of the French Red Cross

Abstract: Purpose After eight years of reforms, the French Red Cross (FRC) changed status from humanitarian association to nonprofit organization (NPO). This in-depth study of the organization’s recent past (2005-2013) aims to highlight several identity threats linked to the ongoing process of organizational rationalization and managerialization. The main contribution of this paper is based on the responses provided by this NPO to deal with it. Design/methodology/approach This communication has been produced as part of a three-year research contract (2010-2013) for the FRC. A total of 39 semi-structured interviews conducted between February and June 2013, participatory observation and documentary study. Of the 39 interviews, 29 were usable, and these were analyzed using ALCESTE software. This software enabled the authors to quantify and extract the strongest signifying structures. Findings The “Red Cross” meta-identity has so far enabled FRC to change its identity, not without difficulty, but without major organizational crises. In this case, the results confirm the Ravasi at Schultz model (2006) by underlining the difficulty to create a “giving sense process.” At managerial level, the choice of “self-regulated” professionalization seems to have made the most impact in changing the members’ identity understanding. In response to the threat of the fragmentation of social links, the implementation of an important internal communication policy around the idea of a “community of actors” has not had the expected results. Research limitations/implications This study is based on a unique case with unusual dimensions (18,025 employees and 56,136 volunteers). Practical implications The example of the FRC is indicative of what happens in the nonprofit sector. The answers provided by this extraordinary association may inspire other organizations facing an identity crisis. Originality/value This paper reveals two major contributions. First, it validates the appropriateness of the Ravasi and Schultz model (2006) for the study of identity change in social enterprises. Second, it assists managers through its analysis of the appropriateness of procedures and tools used to support identity change. From an international perspective, this paper also contributes by describing the evolution of NPOs in the French context.

Steps towards a CSR binding paradigm: A review of Locke’s book The Promise and Limits of Private Power (2013)

Abstract: The purpose of this paper is to pursue the dialogue on the global firms’ regulation vis-a-vis human rights and labor standards in developing countries.,Locke’s book The Promise and Limits of Private Power is analyzed and discussed with respect to more recent global regulation literature and mechanisms.,Locke advocates that private voluntary regulation has to be combined with local laws in developing countries to fully enforce labor standards and workers’ rights. In light of recent changes, the interesting model proposed by Locke shows some weaknesses.,To enforce labor standards and workers’ rights in developing countries, the author argue that governments in developed countries need to be seen as major players in multinational corporations (MNCs) regulations. But above all, the economic model needs to be questioned.

E-Waste Trading Zones and the Economy of Greening:Imbricating Computer Sourcing in the Pre- and Post-WEEE Directive Era

Abstract: In the context of the environmental impacts caused due to the increasing volumes of discarded technologies (e-Waste), this article critically evaluates whether environmental policy, the Waste of Electronic and Electrical Equipment (WEEE) legislation in particular, can contribute to a shift in logic from neo-liberal growth to green growth. Drawing upon empirical research we show how three computer waste organisations evolve through the imbrication of pre- and post- policy logics in collaborative and heterogeneous ways to create an economy of greening. Extending the concept of a fractionated trading zone, we demonstrate the heterogeneous ways in which computer sourcing is imbricated, providing a taxonomy of imbricating logics. We argue that what is shared in a fractionated trading zone is a diversity of imbrications. This provides for a nuanced perspective on policy and the management of waste, showing how post-WEEE logics become the condition to continue to pursue pre-WEEE logics. Our research focuses on three organisations and the EU 2003 and UK 2006 versions of the WEEE legislation. We conclude that our research findings have important implications, more specifically, for how e-waste policy is enacted as an economy of greening in order to constitute the managerial and organisational adaptation needed to create a sustainable economy and society. Our paper's contribution is threefold. First, theoretically, we extend the literature on trading zones and imbrication by considering how they can complement one another. Our focus on imbrication is a ‘zooming in’ on the managerial and organisational implications and dynamics of a trading zone. Second, we add to the literature on imbrication by identifying a diverse range of imbricating logics that can be used to discern a more nuanced understanding of the translated effects of policy. Last, we ground these ideas in a relevant empirical context – that of e-waste management in the UK, providing a deeper knowledge, over time, of specific actors’ translations of policy into organisational practices.