Juliet Roper and George Cheney
Aims to explore the historical development and current usages of the concept of social entrepreneurship.
Abstract
Purpose
Aims to explore the historical development and current usages of the concept of social entrepreneurship.
Design/methodology/approach
The paper first examines the socio‐political conditions leading to business repositioning in the traditionally governmental role of catering to the financial needs of civil society. It then reviews several models of social entrepreneurship and the leaders who have emerged as social entrepreneurs within those frameworks.
Findings
In discussion the paper questions some of the motives of social entrepreneurs and warns against uncritical acceptance of a blurring of the boundaries between sectors of society.
Research limitations/implications
This is a theoretical paper. Follow‐up research will examine in detail case studies of social entrepreneurship.
Originality/value
Social entrepreneurship is a new and rapidly rising field of practice that is, as yet, under‐researched. This paper synthesizes the limited yet diverse current literature on social entrepreneurship. It also offers a critical perspective that needs to be taken into account before the practice is accepted as a common‐sense salve to social difficulties.
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This paper draws on and extends corporate political strategic theory through examination of how trade associations were used in reaction to ratification of the Kyoto Protocol in…
Abstract
This paper draws on and extends corporate political strategic theory through examination of how trade associations were used in reaction to ratification of the Kyoto Protocol in New Zealand. It is well established that firms can influence the legislative and regulatory process either individually and/or collectively via trade associations. The findings of this research reinforce current theory by demonstrating that firms use their membership in trade associations to gain expertise they lack, and to leverage their influence through collective advocacy. Large firms were found to be more likely to engage in collective action than small firms, and collective action was more likely on high profile issues than issues that were not receiving significant public and political scrutiny. The findings, however, also necessitated an extension of existing theory to explain firms’ response when faced with competing stakeholder demands. When the social and economic objectives of a firm diverged, trade associations were utilised in the dual and contradictory strategies of protecting a firm’s positive environmental image while simultaneously advocating less stringent environmental regulatory outcomes.
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Sonja Gallhofer, Jim Haslam and Juliet Roper
The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhofer…
Abstract
Purpose
The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhofer et al. is critiqued.
Design/methodology/approach
The paper responds to critique by Ferguson that one of their papers does not consider the “social‐historical contexts of text production, transmission and reception”. It also looks at Ferguson's challenge of critical discourse analysis (CDA) and its political motivation.
Findings
The paper defends Gallhofer et al. in that they chose to “promote critical discourse analysis respecting the focus of accounting and finance” and that the aim of their work was pedagogical. They chose to focus on the production of the texts rather than their reception because the work wanted to gain insights into how accounting texts are read and mobilised by radical activists in pursuance of their emancipatory goals, especially through CDA.
Originality/value
The paper provides a defence of a previous paper of the authors, which was concerned with emancipatory change, evident in Fairclough's version of CDA.
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This paper aims to discuss and demonstrate the synergies between the western concept of corporate social responsibility that is emerging from a background of individualism and…
Abstract
Purpose
This paper aims to discuss and demonstrate the synergies between the western concept of corporate social responsibility that is emerging from a background of individualism and market competition, and the traditional values of Chinese Confucianism, as applied to managerial practice.
Design/methodology/approach
The paper is primarily theoretical in perspective. It also draws upon interview data derived from an in depth study of a large state‐owned corporate group in China in order to demonstrate the model that is known as modern Confucian entrepreneurship.
Findings
Adherence to Confucian values was demonstrated by both manager and employee interviewees. However, Chinese managers also need to reform some practices as they move into the international market place. As western managers, at the same time, increasingly seek to increase their social capital it is clear that Chinese and western managers can learn from each other.
Research limitations/implications
The examples drawn upon in this paper come from a state‐owned corporation. Indications are that smaller, privately owned companies in China are more aggressively adopting market models built upon competitive individualism. Further research is needed to develop comparisons.
Practical implications
The paper suggests a hybrid model of business management that combines aspects of both western and Confucian‐based management styles that are proven to be successful in building social capital. It also suggests that fundamental change needs to be effected through business school teaching.
Social implications
The paper urges a more collective view of management that is built upon trust and focuses on employee and social wellbeing. Indications are that increased wellbeing generates more cohesive, productive and happier societies.
Originality/value
The introduction of interview data provides unique insight to Confucian values in practice in a modern Chinese company.
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Sonja Gallhofer, Jim Haslam and Juliet Roper
We elaborate an interpretation of the critical discourse analysis of Norman Fairclough illustrating this in focusing upon struggles over takeovers legislation in New Zealand. We…
Abstract
We elaborate an interpretation of the critical discourse analysis of Norman Fairclough illustrating this in focusing upon struggles over takeovers legislation in New Zealand. We indicate the more general applicability of such analysis in the area of financial and accounting regulation.
Stewart Raymond Lawrence, Vida Botes, Eva Collins and Juliet Roper
The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the…
Abstract
Purpose
The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.
Design/methodology/approach
Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.
Findings
There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.
Research limitations/implications
The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.
Originality/value
The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.