The new automated blade manufacturing line at Rolls‐Royce has reduced machining costs and improved production efficiency.
Of matters concerning man's day‐to‐day living, none receives more attention than his diet; the foods which housewives should buy, how they should be prepared and cooked. All…
Abstract
Of matters concerning man's day‐to‐day living, none receives more attention than his diet; the foods which housewives should buy, how they should be prepared and cooked. All women's journals and most daily newspapers profess to give expert advice on diet, nutritional needs, recipes, meals, etc. Radio and television have programmes on the subject and television advertisements, when not eulogising drink of all sorts, cigarettes or soap, are largely devoted to extolling proprietary foods, without the generous addition of which to the diet, one gathers, malnutrition is unavoidable.
Muhammad Ali, Muhammad Imran Qureshi and Ishamuddin Mustapha
The emergence of social entrepreneurship, since its nascent stage, brought to light the imminent need to make the social value creating models workable by measuring the value…
Abstract
The emergence of social entrepreneurship, since its nascent stage, brought to light the imminent need to make the social value creating models workable by measuring the value created by them. This study reviews the existing literature from the past two decades to establish the role of accounting techniques in the measurement of social value. Nine databases were searched with the word combination “SROI” and “social enterprise” to determine the number of publications related to the field and the trend in its publishing. A classification of themes from selected studies was conducted to establish the direction of research in this context. Social return on investment (SROI) has been tested as a compatible measure and its implementation in various scenarios produced results; however, the inadequacy of its outcomes gives rise to the question whether any measurement tool can be appropriate for social value measurement because there is a need to justify the measurement of social value. The current trends call for further research in the field of customized measurement tools for the measurement of social value.
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Luigi 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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Aiyub Aiyub, Syarifah Rauzatul Jannah, Marthoenis Marthoenis, Asnawi Abdullah and Hizir Sofyan
This paper aims to investigate the local perspectives, based on culture and beliefs about peer stigma, consequences and strategies to reduce mental health stigma among adolescents…
Abstract
Purpose
This paper aims to investigate the local perspectives, based on culture and beliefs about peer stigma, consequences and strategies to reduce mental health stigma among adolescents in Indonesia.
Design/methodology/approach
This study included 30 participants, including students, teachers, health professionals and lecturers. Two sessions of focus group discussions and 14 sessions of in-depth interviews were performed to collect the data. A qualitative content analysis was carried out, and some related themes and sub-themes were explored.
Findings
This study found that peer stigma was prevalent and negatively impacted the psychological, social and intellectual development of adolescents with mental disorders (MD) in Indonesian society. Five strategies to tackle peer stigma were proposed, including increasing mental health literacy (MHL), reducing the harmful effects of stigma, fostering a supportive social environment, expanding access to and improving the quality of mental health care and advocating for public health policies.
Research limitations/implications
More qualitative research on the experiences and perspectives of victims, perpetrators and society concerning mental health stigma in adolescents is required to fully understand why stigma arises, what causative factors and repercussions it has, as well as how to deal with it.
Practical implications
Peer stigma still exists among adolescents. It has negative impacts on their mental and psychological well-being. MHL, social environment, the harmful effects of stigma, as well as mental health access and policy were concerns of this study. A school is a place where adolescents spend most of their social time. Schools play a vital part in the stigma-reduction program.
Originality/value
Mental health stigma among adolescents with MD is an issue that has potentially hindered mental health recovery. Anti-stigma intervention based on local perspectives is valuable in increasing the effectiveness and acceptance of interventions.