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The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent situation, the need to understand and articulate the effectiveness and impact of collaborative efforts is paramount. The purpose of this paper is to explore the potential nexus between nonprofit impact measurement and collaboration.

This paper reviews key aspects of the NFP impact measurement and collaboration literature and discusses the potential nexus between these two concepts. NFP collaboration refers to the collaborative arrangements that involve NFPs with other NFPs and/or businesses and government.

Based on a literature review, this paper argues that NFPs must acknowledge the significance of impact measurement when engaging in collaborative efforts and the mutually reinforcing relationships between the NFP impact measurement and collaboration to make a collective impact.

Research on the nexus of NFP impact measurement and collaboration is scant, but it is urgently needed due to the COVID-19 crisis. This paper is timely to review the extant knowledge base of NFP impact measurement and collaboration and attempts to draw meaningful connections between the two concepts. The paper also has significant implications for practice as it responds to the calls for more collaboration in the New Zealand NFP sector and will be of interest to NFP leaders, managers, funders and policymakers.

In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice.

This editorial draws on Alvesson and Blom’s (2021) hembig concept to frame the discussion. After briefly introducing the hembig concept, we discuss social impact in accounting research and practice in relation to it before reflecting on potential implications. We then introduce the contributions to this special issue.

While we argue that social impact in accounting is not a hembig concept, we suggest that it is potentially at risk of becoming one. In light of this discussion, we identify the importance of conceptual clarity in the use of social impact within accounting research and practice, given the potential for conceptual ambiguity.

The editorial aims, which are reflected in this special issue, are not only to stimulate qualitative research on accounting for social impact but to also encourage further critical engagement with the concept and its use. We suggest that the concept of social impact and its use within accounting research and practice would benefit from further conversations and critical reflection.

We consider the concept of social impact within accounting in relation to the hembig concept.

This paper aims to explore the extent to which unionized employees are dissatisfied in Chinese Enterprise Trade Unions (CETUs) when they perceive high levels of the triple-role conflicts, as well as whether rights expectations will moderate these relationships. The authors define CETUs' triple-role conflicts as the extent to which CETUs and their cadres prioritize fulfilling the roles of preserving social stability (“peace”) and/or maintaining the production order (“production”) over protecting worker's rights and interests (“workers” rights).

Pilot study developed the scales via both qualitative and quantitative studies, which include item generation using the transcript of individual interviews with 36 informants, and exploratory factor analyses with 106 respondents. The study used a sample of 327 employees from more than 20 firms in North and Southwest China.

Results indicate high reliability and validity of the scales and provide largely consistent supports for our hypotheses: three dimensions of triple-role conflicts are negatively related to employees' satisfaction in CETUs, and rights expectations moderate these relationships.

This study developed three scales to respectively measure CETUs' triple-role conflicts, rights expectation and satisfaction in CETUs. More importantly, the findings shed light on the moderating mechanism of rights expectation in the relationships between triple-role conflicts and satisfaction in CETUs.

The purpose of this paper is to examine the strategic responses of multinational enterprise (MNE) subsidiaries in China toward a unique institutional characteristic – the structural discrimination against rural migrant workers.

Based on surveys of 181 firms and 669 rural migrant workers, as well as a case study of eight firms in Jiangsu and Shanghai, the authors examined and compared the human resource management (HRM) policies of MNE subsidiaries and domestic Chinese firms toward rural Chinese migrant workers.

This study found that MNE subsidiaries are more likely to accept local discriminatory HRM practices when managing migrant workers. In response to the institutional environments of host countries, MNE subsidiaries tend to share similar behavioral characteristics with local firms and are reluctant to show leadership in initiating institutional change in host countries.

This study is important since it enables investigation of some prevailing assumptions in the literature. Contrary to common wisdom that MNEs are change agents that proactively engage in institutional entrepreneurship in host countries, this study found that MNEs’ responses to the institutional environment of host countries are shaped by their entry modes and the institutional environment in their home countries. MNEs are as diverse as their home countries and far from forming a unified organizational field with similar behavioral characteristics.

Although the effects of the empty nest syndrome on mental health have long been examined, middle-aged empty nesters were generally at the focus of this examination. However, the number of older empty nesters, namely, empty nesters 60 years old or above, is expected to increase as the population is aging. Therefore, the purpose of this review was to examine previous studies concerning mental health outcomes specifically among older empty nesters and to identify major contributors to their mental health.

The authors conducted a scoping review by following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) extension for scoping reviews guidelines.

A total of 18 studies selected for this review had been all conducted in Asia. A majority indicated that older empty nesters were at higher risks of poor mental health than their peers who were not empty nesters. Major contributors to their mental health included gender, education, income, living arrangement, health behaviors, personality, coping styles, resilience, a sense of coherence and social support.

To the best of the authors’ knowledge, this is the first scoping review which concerns older empty nesters and their mental health outcomes. This review offers recommendations for researchers, policy makers, and healthcare providers based on the findings and knowledge gaps in the current literature.

Underpinned by the legitimacy perspective, this study explores how ride-hailing services are legitimized through resource exchange among the industry players. The authors explore the types of legitimacy involved in the legitimation process. The authors also examine the political games being played by the actors to attain legitimacy.

This qualitative study involves thirty-one stakeholders/interviewees from emerging Asia. The interview data are supported by online documents and observations.

Thematic analysis shows that the industry players collaborate to achieve political, market, alliance, social, and investment legitimacy. The collaborations also legitimize industry players' existence through an eclectic mix of the numerous stakeholders' actions. This study shows how Dacin's proposed four types of legitimacy are coexisting and interconnected. It also highlights the neglected political legitimacy.

The findings guide the policymakers and ride-hailing operators experiencing competing requests to legitimize sustainable ride-hailing service development in urban cities.

A facemask is used to cover the nose and mouth to protect a wearer's health in daily life. The authors’ long-term goal aimed to ensure more people with different physical characteristics and different attitudes can wear a high performance and comfortable facemask. In the present paper, wearers were surveyed by a questionnaire. Additionally, a prototype improvement pattern with a fit performance was investigated.

The survey of facemask wearers was conducted with local students and international students in Japan. A basic pattern with high fit performance was analyzed using a combination of triangles based on the measured three-dimensional coordinates of the head shape of a Japanese mannequin.

The aggregated survey data indicated that 85.0% of the Japanese female students, 77.2% of international female students, 70.8% of Japanese male students and 54.3% of international male students were facemask wearers. Wearers had problems related to their masks' thermal, hygroscopic and airflow properties. Japanese nonusers did not wear them due to dislike related to the problems above. International nonusers had no experience of wearing them. It was concerned that these discomfort factors influence fit performance and reduction of wearing effects. Therefore, the authors analyzed a sheet pattern with a high fit performance for a Japanese head mannequin.

These results will contribute in improving hygienic facemasks for people at the global level. The survey results and pattern analysis provide of necessary conditions of development of the mask with comfortable and high fit performance.

Feminist perspectives from women of color did not emerge solely as a result from racism in the white feminist movements; such an assumption negates the agency of feminists of color (Roth, 2004). Instead, feminist perspectives by women of color emerged from historical and sociopolitical dynamics within their own communities of origin, as well as in relationship to each other, including in opposition to, and at times in concert with, the white feminist movements. This chapter explores the development, complexities, and unique contributions of Womanist, Black Feminist Thought, hip-hop, Chicana, Native American, global, Asian American, Arab American and ecofeminism. These feminist perspectives include overarching themes, such as the intersectionality of gender, race, ethnicity, class, sexual orientation, ability, age, religion, nationality, and other important identities and issues. Each contemporary feminist theory also explores the interstices of issues such as education, health, economics, reproduction, sociopolitical, historical, organizational, technological, and myriad interrelated dynamics.

This paper aims to examine how Chinese multinational enterprises’ (CMNEs) autonomy-style post-merger integration (PMI) modes of managing developed-market targets evolve into actual-form integration through the lens of ambidexterity.

This study adopts multi-case comparisons with content analysis. A data set was collected from 37 conversations by in-depth interviewing 29 respondents regarding four cases of Chinese acquisitions in the German market.

This study develops a three-stage framework that theorised CMNEs’ autonomy PMIs’ evolution to actual-form integration over time and the effect on acquisition value based on structural, temporal and contextual ambidexterity manifestations. The findings divide the evolutionary trajectory into two sub-trajectories, from great autonomy to autonomy-integration balanced or full integration, to illuminate the effect of different degrees of actual-form integration on value creation or value destruction.

The existing literature on CMNEs’ PMI discovered that CMNEs frequently grant ample autonomy when managing targets acquired from developed markets. However, long-term acquisition benefit is dependent on combining autonomy and actual-form integration; insights into how this can be accomplished are limited. The research is unique in that it reveals the evolutions of CMNEs’ PMIs on developed-market targets, from autonomy to actual-form integration through the lens of ambidexterity.

In recent years, the traditional pastries industry has gained popularity among tourists due to the advantage of the pastries location at UNESCO Heritage city, Penang. However, the little research focussed on this particular industry, and there is lack of evidence of the tourists' experience with the traditional pastries and how these attributes affect their revisit decision.

The study utilizes a qualitative research design to gain in-depth understanding on tourists' thought and their repurchase decision. Secondary data were collected via TripAdvisor with 68 tourists who visited the most popular three pastries shops namely, Him Heang, Ghee Hiang and Min Xiang Tai, which are later analysed using qualitative content analysis.

The findings revealed that tourists generally concerned about the service quality, value, brand image and atmospherics that could affect their repurchasing decision. Particularly, the staff service quality has been viewed as the upmost important attribute to influence the tourists' decision. Therefore, the pastries shops shall ensure that the staff who serve the tourists shall be well trained to satisfy the tourists' enquiry.

The limitation concerning the interpretation of the secondary data based on the feedbacks and comments of the tourists may derive the bias possibility. Future research might consider the large-scale primary data to extend the findings.

Limited research exists on the tourists' experience which affects the repurchasing decision in pastries industry. This study provides valuable information for pastries shops and researchers interested in this area.