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1 – 5 of 5Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…
Abstract
Purpose
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.
Design/methodology/approach
Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.
Findings
A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.
Research limitations/implications
To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.
Originality/value
This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.
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Janne J. Salovaara and Katriina Soini
The purpose of this paper is to expand the competence-led structuring and understanding of sustainability education by analysing the practices of professional individuals who have…
Abstract
Purpose
The purpose of this paper is to expand the competence-led structuring and understanding of sustainability education by analysing the practices of professional individuals who have completed university education geared to the development of sustainability change-makers.
Design/methodology/approach
The research scope was initially on examining professional practices following the boundary work theory. Social practice theory was used as a methodological approach in conducting and analysing thematic interviews with 19 sustainability-focused master’s programme alumni. The interviews were analysed against the theoretical framework while also noting findings that fell outside of this framework.
Findings
A framework for understanding materials, competences and meanings of practices connected to the professional field of sustainability was introduced. The framework suggests that in the practices of sustainability-educated professionals, meanings emerge as a top priority and are conveyed using position-based materials and various complexes of competency.
Research limitations/implications
The authors suggest that boundary theory informs well the emergence of the professional field of sustainability, and the utilisation of a practice theory furthers the understanding of sustainability professionalism and its education.
Practical implications
The authors’ suggest that practice theory could thus provide deeper insights on how sustainability science alumni use their education after graduation, how they practice their profession and in return offer applicable reflections to sustainability education.
Originality/value
Research using practice theory in reflection on sustainability education and the professional practice of sustainability has not been widely conducted and in the authors’ opinion brings value to the education and practice of sustainability and to the research of sustainability education.
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Abstract
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Barbara Rebecca Mutonyi, Terje Slåtten and Gudbrand Lien
This study clarifies the factors that foster individual innovative behaviour in the public sector by examining the effects and roles of empowering leadership, work group…
Abstract
Purpose
This study clarifies the factors that foster individual innovative behaviour in the public sector by examining the effects and roles of empowering leadership, work group cohesiveness and individual learning orientation. This study also explores the direct effect of empowering leadership on work group cohesiveness and individual learning orientation, the influence of work group cohesiveness on individual learning orientation and the mediating roles of work group cohesiveness and individual learning orientation.
Design/methodology/approach
Data were collected from an online survey of respondents working in a public sector organization. Partial least squares structural equation modelling and mediation analysis by the bootstrap method were used for the data analysis.
Findings
Empowering leadership and individual learning orientation had significant direct effects on individual innovative behaviour. Both empowering leadership and work group cohesiveness have significant direct effects on individual learning orientation. Empowering leadership was positively related to work group cohesiveness. The mediation analysis revealed that individual learning orientation mediates the relationships between empowering leadership and individual innovative behaviour and between work group cohesiveness and individual innovative behaviour.
Research limitations/implications
The study focuses on three factors that foster individual innovative behaviour in a public sector organization.
Originality/value
This study offers new insights into the factors that foster individual innovative behaviour in the public sector. The findings reveal the importance of using a balanced leadership style and encourage learning in the workplace for individual innovativeness by public leaders.
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The author studies forms over finite fields obtained as the determinant of Hermitian matrices and use these determinatal forms to define and study the base polynomial of a square…
Abstract
Purpose
The author studies forms over finite fields obtained as the determinant of Hermitian matrices and use these determinatal forms to define and study the base polynomial of a square matrix over a finite field.
Design/methodology/approach
The authors give full proofs for the new results, quoting previous works by other authors in the proofs. In the introduction, the authors quoted related references.
Findings
The authors get a few theorems, mainly describing some monic polynomial arising as a base polynomial of a square matrix.
Originality/value
As far as the author knows, all the results are new, and the approach is also new.
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