The purpose of this paper is to explore the impact of a particular firm’s stakeholder orientation, particularly employee orientation, on corporate communications with stakeholders…
Abstract
Purpose
The purpose of this paper is to explore the impact of a particular firm’s stakeholder orientation, particularly employee orientation, on corporate communications with stakeholders concerning financial irregularities.
Design/methodology/approach
This study explores the impact of a particular firm’s stakeholder orientation, particularly employee orientation, on corporate communications with stakeholders concerning financial irregularities. Using a sample of 762 firm restatements, the authors separate their observations by disclosure transparency (high or low transparency of disclosure) and use logit regressions to examine whether companies with stronger employee orientation make more or less transparent restatement disclosures.
Findings
The findings show that higher levels of investment in employee orientation are associated with less transparent restatement disclosures. Further, examining a subsample of restatements in which managers may have greater discretion over how a restatement is disclosed confirms this finding. However, supplemental tests show that increased external monitoring may mitigate these effects.
Practical implications
The findings provide support that other stakeholders, such as shareholders, should weigh the potential pros/cons of management investments in corporate social responsibility (CSR). These concerns are more important now as firms continue to embrace a stakeholder-focused model of management which allocates resources to numerous stakeholder groups.
Originality/value
This paper extends the growing body of research that assesses the impact of CSR on firm outcomes (Kim et al., 2012; Guo et al., 2016; Hmaittane et al., 2019). Further, this paper contributes to the disclosure transparency literature by finding an association between CSR investment levels and the manner in which a firm discloses a restatement.
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James G Ollé, James Tank, George Jefferson, David Liddle, David Reid and Colin Steele
IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn…
Abstract
IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn to the contemporary files of the periodicals of librarianship. Apart from its beastlier aspects, to which only a George Orwell could have done justice, the library journals reflected pretty well the public library world as it used to be: impoverished and imperfect, but optimistic and resilient.
Kathy L Rush, Nelly D Oelke, R. Colin Reid, Carol Laberge, Frank Halperin and Mary Kjorven
Older adults with atrial fibrillation (AF) have put growing demands on a poorly integrated healthcare system. This is of particular concern in rural communities with rapid…
Abstract
Purpose
Older adults with atrial fibrillation (AF) have put growing demands on a poorly integrated healthcare system. This is of particular concern in rural communities with rapid population aging and few healthcare resources elevating risk of stroke and mortality. The purpose of this paper is to explore healthcare delivery risks for rural older adults with AF.
Design/methodology/approach
This qualitative study collected data from AF patients, healthcare providers and decision makers. Ten patients participated in six-month care journeys involving interviews, logs, photos, and chart reviews. In total, 13 different patients and ten healthcare providers participated in focus groups and two decision makers participated in interviews.
Findings
Three key health service risks emerged: lack of patient-focussed access and self-management; unplanned care coordination and follow-up across the continuum of care; and ineffective teamwork with variable perspectives among patients, providers, and decision makers.
Originality/value
This study extends the understanding of risks to the health system level. Results provide important information for further research aimed at interventions to improve health service delivery and policy change to mitigate risks for this population.
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Evelyn Cornelissen, Craig Mitton, Alan Davidson, Colin Reid, Rachelle Hole, Anne-Marie Visockas and Neale Smith
Program budgeting and marginal analysis (PBMA) is a priority setting approach that assists decision makers with allocating resources. Previous PBMA work establishes its efficacy…
Abstract
Purpose
Program budgeting and marginal analysis (PBMA) is a priority setting approach that assists decision makers with allocating resources. Previous PBMA work establishes its efficacy and indicates that contextual factors complicate priority setting, which can hamper PBMA effectiveness. The purpose of this paper is to gain qualitative insight into PBMA effectiveness.
Design/methodology/approach
A Canadian case study of PBMA implementation. Data consist of decision-maker interviews pre (n=20), post year-1 (n=12) and post year-2 (n=9) of PBMA to examine perceptions of baseline priority setting practice vis-à-vis desired practice, and perceptions of PBMA usability and acceptability.
Findings
Fit emerged as a key theme in determining PBMA effectiveness. Fit herein refers to being of suitable quality and form to meet the intended purposes and needs of the end-users, and includes desirability, acceptability, and usability dimensions. Results confirm decision-maker desire for rational approaches like PBMA. However, most participants indicated that the timing of the exercise and the form in which PBMA was applied were not well-suited for this case study. Participant acceptance of and buy-in to PBMA changed during the study: a leadership change, limited organizational commitment, and concerns with organizational capacity were key barriers to PBMA adoption and thereby effectiveness.
Practical implications
These findings suggest that a potential way-forward includes adding a contextual readiness/capacity assessment stage to PBMA, recognizing organizational complexity, and considering incremental adoption of PBMA’s approach.
Originality/value
These insights help us to better understand and work with priority setting conditions to advance evidence-informed decision making.
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Keevan M. Statz, Austin C. Bogina, Jennifer L. Schmult and Brian S. Gordon
Sport organizations’ use of corporate social responsibility (CSR) has become commonplace. Similarly, academic inquiry into the CSR phenomenon has become almost as ubiquitous…
Abstract
Purpose
Sport organizations’ use of corporate social responsibility (CSR) has become commonplace. Similarly, academic inquiry into the CSR phenomenon has become almost as ubiquitous. However, this paper argues that a group has been forgotten about in the literature surrounding sport and CSR: the campaign beneficiary, especially in sport-based CSR research. After all, CSR campaigns are intended to support a certain group.
Design/methodology/approach
Using a social identity theory and social identity complexity qualitative framework, this paper analyzes the perceptions of the National Football League's (NFL) Salute to Service military campaign among service members, veterans and families.
Findings
After collecting data via a series of 16 interviews, while service members stated that the service members appreciated the campaign and appreciated what the NFL seeks to do through the campaign, this specific Salute to Service did not have a significant cognitive and behavioral impact for these military consumers.
Originality/value
This work builds on prior CSR beneficiary literature, providing an opportunity to further expand ways in which sport organizations can make sports organizations' CSR campaigns more impactful.