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The paper's aim is to demonstrate how organizations related to public security and safety can more effectively partner with private sector companies under the rubric of corporate social responsibility (CSR).

An analysis of actual cases of collaboration between such bodies and the private sector informs a suggested engagement approach.

A structured approach of engagement to the private sector for CSR support is possible if public safety entities understand how to effectively involve private sector organizations in their work. This includes clear tangible asks with demonstrable returns and an eye to understanding what effective CSR encompasses from an outcome perspective but also from the perspective of what drives the private sector to engage in CSR.

The paper lays out a point‐by‐point engagement strategy which could increase public‐private partnerships in the public safety arena.

This paper is a clear indication of how and where public sector engagement with the private sector in areas of security are a win‐win combination and augment public security and the effectiveness of both public and private sector bodies concerned with this outcome.

This paper lays out in a clear and novel way a “how to” guide for effective engagement with the private sector to public bodies with a relatively limited experiential base for this form of engagement. It offers a means to significantly expand this form of collaboration to the benefit of society overall.

This paper is a historical account of the process by which Michael Porter and INCAE Business School put together a regional competitiveness strategy for Central America that was officially adopted by the governments of five participating countries, and implemented through a series of Presidential Summits that occurred between 1995 and 1999. The paper provides a unique case study on the adoption of the concepts put forth by Porter in his book “The Competitive Advantage of Nations” (1990) at the highest level of government. The study arrives at a series of practical implications for policy makers that are particularly relevant for the implementation of supra-national regional strategies.

The authors conduct an extensive literature review of 190 policy papers produced by INCAE Business School, that are used to recreate the historical evolution of the regional competitiveness strategy. The effect of Porter’s intervention is also assessed by comparing the main economic indicators of each participating country with those of 2005-2010. One of the authors was the main protagonist in the successful implementation of the strategy, and the paper relies partially on his accounts of events.

This study describes how economic policy in Central America was profoundly influenced by Michael Porter’s thinking in the second half of the 1990s. These policy changes promoted international competition of Central American clusters and firms, and opened the region for international investment and tourism. The region experienced important increases in its economic integration, its international trade, foreign direct investment and tourist arrivals. Gross domestic product growth was accelerated in Honduras and Nicaragua.

Like all case studies, this study has limits related to the generalizability of its conclusions. Additionally, it is not possible to determine the precise nature of the relation between the implementation of the regional economic strategy, and the impact on economic growth, integration, FDI attraction and exports.

The paper has several practical implications that relate to the design of regional economic strategies. First, it identifies policy areas that are more effective as part of regional strategies, and distinguishes them from those that should be resolved at the national level. Second, it suggests a process that can facilitate execution. Finally, it provides an example of the coordinating role that can be assumed by an academic institution such as INCAE.

The Central American Competitiveness Initiative provides a unique setting to study the implementation of competitiveness policy for several reasons. First, in all countries in Central America, Michael Porter’s diamond framework (1990) and cluster theory were officially adopted at the highest level of government. Second, in addition to their individual competitiveness strategies, all countries adopted a regional strategy for cooperation and economic integration. Finally, the Central American Competitiveness Initiative was founded on one of the first competitiveness think tanks of the world.

The purpose of this paper is to discuss whether it is possible to reconcile the objectives of sustainable development (SD) with a company's socially responsible performance in the Brazilian Amazon. The relationship between the concepts of SD and corporate social responsibility (CSR) is presented.

The case study method was used, based on the analysis of the Saboaria (soaps factory) of the Brazilian cosmetics company Natura.

The study demonstrated the coexistence and integration of both concepts, translated into strategies and practices of organizational management.

The fundamental limitation of the paper is that it is formed using secondary data, collected from the internet and printed media. Conducting further research using primary data, such as interviews or surveys with Natura's managers, Natura's consumers, or Natura's employees/community, and for a longer period to analyze the Natura Saboaria experience is necessary.

The major implication for practice is that a sustainable strategy is necessary on a wide sense, not just in line with economic dimension.

This study integrates the literatures on SD and CSR to a series of business projects geared towards the sustainable use of the Amazon's resources, in pursuit of socially responsible behavior.

The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed significant interest in their operations.

The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.

The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.

The paper makes a contribution to the limited empirical research into accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs studied the primary purpose of accounting was its symbolic use in navigating legitimacy and that it has a minimal role to play in internal decision making, is an important finding for practice as well as for understanding and knowledge. Finally, the paper sheds light on accountability in NGOs by narrating how the phenomenon is constructed and perceived by organisations and stakeholders. Future research should extend our understanding of these phenomena across a broader range of NGOs to incorporate differences in geographical location, religious affiliation and also include Northern donor organisations.

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.