Silvia Girardi, Valeria Pulignano and Roland Maas
The purpose of this paper is to discuss how employment regulations and stigma, arising from working for welfare in “public works”, limit the social inclusion of social assistance…
Abstract
Purpose
The purpose of this paper is to discuss how employment regulations and stigma, arising from working for welfare in “public works”, limit the social inclusion of social assistance beneficiaries. Activation in “public works” is meant for those beneficiaries unable to participate to the unsubsidised labour market because of range of work impairments.
Design/methodology/approach
The paper is based on qualitative interviews concerning the perspectives of social assistance beneficiaries in Luxembourg who work in “public works” activation schemes in exchange for social assistance support. The paper uses an encompassing definition of social inclusion based on the idea of social rights.
Findings
Access to legal employment status and to social rights are fundamental conditions to foster social inclusion and labour market integration. People in “public works” schemes consider their inclusion hampered by the lack of a legal status that could allow them to access social rights, basic social services and economic life – such as decent housing or access to credit – and the presence of stigma related to working for social assistance.
Social implications
Ensuring social protection of work and lifting stigma aside labour market integration are key for a social inclusion strategy that could support social assistance beneficiaries’ social inclusion.
Originality/value
Debate on activation, including that arising from social investment, stress the centrality of labour market integration for social inclusion but does not take into account institutional factors – such as the social protection of work – and stigmatisation practices that can directly undermine the social inclusion of social assistance beneficiaries working for welfare.
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In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited…
Abstract
In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.
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Rutger Muurling and Thorsten Lehnert
Employee Stock Options are the most widely used incentive compensation tool, and prior research has shown their advantages. However, research among different peer groups…
Abstract
Employee Stock Options are the most widely used incentive compensation tool, and prior research has shown their advantages. However, research among different peer groups, different time frames, different research methodologies, and the constantly changing public opinion prevents unanimous agreements on the various benefits of Employee Stock Options. In this paper we apply a number of research hypotheses tested in recent US studies to a European sample of EuroStoxx 50 companies. Due to the globalisation, the similar accounting regulations and the IT and telecommunications revolu tions, Europe and the United States have grown closer together than ever before and are expected to display similar business practices. This assessment should be especially relevant for the large European companies, which mostly have a dual listing in the United States and are therefore essentially forced to manage according to American practices. How ever, the results differ significantly from the existing US research, providing insufficient grounds to accept previous findings for European companies.
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Muhammet Emre Coskun, Thema Monroe-White and Janelle Kerlin
This paper aims to improve upon the initial quantitative assessment of Kerlin’s macro-institutional social enterprise (MISE) framework (Monroe-White et al., 2015) to test for the…
Abstract
Purpose
This paper aims to improve upon the initial quantitative assessment of Kerlin’s macro-institutional social enterprise (MISE) framework (Monroe-White et al., 2015) to test for the effect of country-level institutions on the social enterprise sector. Major improvements are the inclusion of the civil society variable and expansion of the culture component in the analysis.
Design/methodology/approach
By following Kerlin’s (2013) original work that draws on the theory of historical institutionalism, this paper employs multi-level regression analysis to test the effect of country-level institutional factors on organizational-level social enterprise across countries. This analysis uses new macro-level data specifically for civil society and culture components.
Findings
The initial assessment of the framework found that several country-level factors had a significant effect on the variance in the size of the social enterprise sector across countries. The analysis provided here additionally shows a significant positive influence of civil society on the size of the social enterprise sector and shows that formal institutions capture the effect of informal cultural institutions when included in the model together.
Practical/implications
This analysis provides policymakers, development actors and researchers with a better understanding of the influence of civil society on social enterprises and the interaction between formal and informal institutional underlying factors.
Originality/value
This paper’s significant contribution is the addition of civil society in the MISE analysis, which was not possible before owing to lack of data, and additional cultural analysis.
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Josué Costa-Baptista, Edith Roland Fotsing, Jacky Mardjono, Daniel Therriault and Annie Ross
The purpose of this paper is the design and experimental investigation of compact hybrid sound-absorbing materials presenting low-frequency and broadband sound absorption.
Abstract
Purpose
The purpose of this paper is the design and experimental investigation of compact hybrid sound-absorbing materials presenting low-frequency and broadband sound absorption.
Design/methodology/approach
The hybrid materials combine microchannels and helical tubes. Microchannels provide broadband sound absorption in the middle frequency range. Helical tubes provide low-frequency absorption. Optimal configurations of microchannels are used and analytical equations are developed to guide the design of the helical tubes. Nine hybrid materials with 30 mm thickness are produced via additive manufacturing. They are combinations of one-, two- and four-layer microchannels and helical tubes with 110, 151 and 250 mm length. The sound absorption coefficient of the hybrid materials is measured using an impedance tube.
Findings
The type of microchannels (i.e. one, two or four layers), the number of rotations and the number of tubes are key parameters affecting the acoustic performance. For instance, in the 500 Hz octave band (α500), sound absorption of a 30 mm thick hybrid material can reach 0.52 which is 5.7 times higher than the α500 of a typical periodic porous material with the same thickness. Moreover, the broadband sound absorption for mid-frequencies is reasonably high with and α1000 > 0.7. The ratio of first absorption peak wavelength to structure thickness λ/T can reach 17, which is characteristic of deep-subwavelength behaviour.
Originality/value
The concept and experimental validation of a compact hybrid material combining a periodic porous structure such as microchannels and long helical tubes are original. The ability to increase low-frequency sound absorption at constant depth is an asset for applications where volume and weight are constraints.
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Zagdbazar Davaadorj, Bolortuya Enkhtaivan, Wei Ning and Albi Alikaj
This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that…
Abstract
This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that firms are more likely to engage in earnings management when their newly appointed CEOs come from firms that were also involved in such practices. Empirical support was found by analyzing a dataset that tracks 855 CEO transitions. Additionally, we find that the strength of this effect is influenced by factors such as the age of the CEO when they joined their previous firm, the length of their tenure at the previous firm, the size of the former firm, and the strength of corporate governance in their current firm. Furthermore, additional tests support the idea of “moral cleansing” behavior in CEOs, but not the “slippery slope” mechanism.
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Chiara Acciarini, Fernando Borelli, Francesca Capo, Francesco Cappa and Chiara Sarrocco
The purpose of this paper is to explore the role of the digitalization phenomenon in the development of innovative business models that are sustainability oriented. Thus, the…
Abstract
Purpose
The purpose of this paper is to explore the role of the digitalization phenomenon in the development of innovative business models that are sustainability oriented. Thus, the authors aim to understand whether the presence of digitalization forces companies to create, capture and deliver value in new ways, focusing on their social impact.
Design/methodology/approach
Through the analysis of a case study in the automotive sector, the authors provide evidence that both digitalization and sustainability need to be considered to adequately innovate business models. Moreover, these two dimensions are interrelated, and therefore digitalization sustains sustainability and vice versa.
Findings
By inductively investigating the evolutionary path along which companies tend to adapt their business models to digitalization and sustainability trends, the authors found that this innovative transformation needs to be as sustainable as possible in order to offer benefits to organizations, customers and society at large. Furthermore, the authors revealed that, at least in the automotive sector, companies and customers are aware of the remarkable consequences of digitalization; however, they are still uncertain regarding the actual adoption of new technologies.
Originality/value
The literature on business model innovation is quite extensive. However, the role of digitalization in developing sustainable business models to achieve a competitive advantage has been overlooked. This study suggests that, within a specific context, forging a value network of stakeholders is helpful when innovating a business model with a sustainability orientation.
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Danielle Warnecke, Rikka Wittstock and Frank Teuteberg
Benchmarks provide a strategic tool for assessing the sustainability impacts of urban development. Addressing the need for practitioners to evaluate their initiatives, track…
Abstract
Purpose
Benchmarks provide a strategic tool for assessing the sustainability impacts of urban development. Addressing the need for practitioners to evaluate their initiatives, track progress and determine their competitive position, this paper aims to introduce the conception and implementation of a smart city maturity assessment and benchmarking tool.
Design/methodology/approach
Following a design science approach, application objectives are defined based on a review of literature and related benchmarking tools. Focusing on a subset of functions for the prototype version, these objectives are operationalized by development of a smart mobility maturity model, indicator set and survey. A two-step evaluation by means of a test run using data of five cities and expert interviews confirms the tool’s functionality.
Findings
Compliance with the defined objectives is achieved by implementation of a Web-based self-assessment tool using objective indicators. Future development iterations are to integrate additional smart city action fields.
Practical implications
Delivering a city’s maturity level, the tool enables stakeholders to measure the impact of their initiatives. Benchmarking functions for tracking progress and comparison with other projects are provided in the form of graphical analyses. Ac-tionable guidance is supplied for improving the city’s standing.
Social implications
Strategies supporting a sustainable lifestyle are crucial for smart city development, as the shaping of attractive living spaces and a reliable information and communication technology and physical infrastructure form major selling points for attracting skilled workers, businesses, tourists and citizens.
Originality/value
Enabling practitioners to self-evaluate their initiatives, providing the option to track progress and supplying guidance for improving a city’ standing, the proposed solution represents a novel form of knowledge transfer.
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Veronique Y.F. Maas, Lyne M.G. Blanchette, Wencke van Amstel, Arie Franx, Marjolein Poels and Maria P.H. Koster
Exposure to unhealthy lifestyle behaviours before pregnancy affects the health of mothers and their (unborn) children. A social marketing strategy could empower prospective…
Abstract
Purpose
Exposure to unhealthy lifestyle behaviours before pregnancy affects the health of mothers and their (unborn) children. A social marketing strategy could empower prospective parents to actively prepare for pregnancy through preconception care (PCC). This study aims to describe the development of a PCC social marketing strategy based on the eight-point benchmark criteria for effective social marketing and to clarify the concept of using social marketing for health promotion purposes.
Design/methodology/approach
An extensive literature search was carried out regarding the needs of the target population and PCC behavioural goals, leading to the development of a bottom-up, ambassador-driven, communication concept.
Findings
In-depth insights of all benchmarks were analysed and incorporated during the development process of a new PCC social marketing strategy, with a special focus on the application of the “Health Belief Model” (Benchmark 3) and “the Four-P framework” (Benchmark 8). Evidence-based preconceptional health information is our product, for a low price as the information is freely attainable, promoting a message of overall women‘s health and online or through a consult with a health-care provider as the appropriate place. This formative research resulted in the development of the Woke Women® strategy, empowering women to actively prepare for pregnancy.
Originality/value
Developing a social marketing strategy to enhance actively preparing for pregnancy shows potential to encourage prospective parents to adopt healthier preconceptional lifestyle behaviours and can therefore improve the health of future generations.