Indirect Stakeholders Research Articles

Corporate social responsibility and financial accounting concepts: evidence from an emerging market

PurposeThe purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings management, information asymmetry and financial performance) in Iranian companies listed in stock exchanges.Design/methodology/approachThis is descriptive-correlational and applied research. The statistical population of this research is all companies listed on Tehran Stock Exchange, and the research period is from 2012 to 2018. Using the screening method a sample of 150 companies was selected. Multivariate regression and the software Eviews 10 were used for data analysis and hypothesis testing.FindingsThe results indicated that CSR has a significant effect on stock return; however, it does not have a significant effect on real earnings management. CSR has a significant effect on information asymmetry and financial performance.Originality/valueThe present study is the first research conducted on CSR and financial concepts in Iran. The results of this study contribute to the literature by introducing social responsibility to financial accounting variables and provide suggestions for capital market participants. Social responsibility has received growing attention from many companies and managers, as it influences the interests of indirect stakeholders in addition to direct ones. CSR reporting can enhance the development of scientific and cultural skills by promoting a culture of knowledge acquisition and knowledge creation, leading to a reduced gap between the expectations of economic enterprises and the community.

IoT-Enabled Smart Waste Management Systems for Smart Cities: A Systematic Review

With urbanization, rising income and consumption, the production of waste increases. One of the most important directions in the field of sustainable development is the design and implementation of monitoring and management systems for waste collection and removal. Smart waste management (SWM) involves for example collection and analytics of data from sensors on smart garbage bins (SGBs), management of waste trucks and urban infrastructure; planning and optimization of waste truck routes; etc. The purpose of this paper is to provide a comprehensive overview of the existing research in the field of systems, applications, and approaches vis-à-vis the collection and processing of solid waste in SWM systems. To achieve this objective, we performed a systematic literature review. This study consists of 173 primary studies selected for analysis and data extraction from the 3,732 initially retrieved studies from 5 databases. We 1) identified the main approaches and services that are applied in the city and SGB-level SWM systems, 2) listed sensors and actuators and analyzed their application in various types of SWM systems, 3) listed the direct and indirect stakeholders of the SWM systems, 4) identified the types of data shared between the SWM systems and stakeholders, and 5) identified the main promising directions and research gaps in the field of SWM systems. Based on an analysis of the existing approaches, technologies, and services, we developed recommendations for the implementation of city-level and SGB-level SWM systems.

Performative design processes in architectural practices in Turkey: architects’ perception

ABSTRACT During the last decades, the increasing need to ensure building performance during architectural design has led to highly interactive relations between architecture and various other disciplines, in which concepts of sustainability and building performance are tightly integrated into the design process. However, the adoption of these concepts in architectural practices and the recent advancements in the field have remained rather slow. This research aims to understand performative design (PD) in the context of existing design practices and investigate integrated design strategies and potentials of computational design throughout the whole design process. In this research, a qualitative study was carried out, focusing on PD processes in architectural practices based on semi-structured interviews and case studies. The collected data from nine selected architectural practices is analyzed through a thematic coding approach. The findings reveal that the widespread use of computational tools and technologies and the increasing awareness of both architects and clients on building performance have changed the design priorities in architectural practices. The results also show that the competence of the design team, the tools used during design processes, the involvement of direct and indirect stakeholders, shifting client demands, and market values are effective in pursuing an integrated PD process. Consequently, this research contributes to the current understanding of performative architectural design practices by investigating the key performance concepts, supporting computational tools, and finally the current practices of PD.

Moral considerations on social robots in education: A multi-stakeholder perspective

Social robots are a promising new technology for primary education. However, they also introduce practical and moral challenges and there is an increasing demand for guidelines for a responsible, safe introduction of social robots. In this study, we identified and compared the moral considerations associated with the introduction of social robots in primary education from the viewpoint of direct and indirect stakeholders by conducting focus group sessions (N = 118). In total, we identified and compared stakeholder considerations related to 17 moral values. Overall, each of the stakeholder groups considered social robots a potentially valuable tool for education. Many similarities and only few conflicting views across the various stakeholder groups were found. Particularly among the teachers, parents, and policymakers, there were many similarities on the issues reported and their considerations were often aligned. These insights into the moral considerations of the various stakeholders involved, provide a solid base to develop guidelines for implementing social robots in education as requested by scholars and society.

Outsourcing in University Hospitals to Provide a Policy Formation Model: A Meta-Synthesis

Introduction: Every organization needs to develop and use the opportunities and mechanisms to resolve its issues and problems, improve conditions, and take advantage of new opportunities and mechanisms. The health sector, particularly educational and health centers, is not an exception and is more important in terms of its role in enhancing people's health. Thus, the objective of this study was to provide a model for the formation of outsourcing policies in educational centersMethods: This study used an integrative meta-synthesis approach based on the model presented by Sandelowski and Barroso. For data collection, national and international scientific databases were searched to find researches conducted from January 2010 to August 2019 using the following keywords: outsourcing, hospital outsourcing, outsourcing policy formation, outsourcing policy-making in hospitals of internal and external were used. Finally, 37 articles were selected.Results: A total of 10 main categories and 34 subcategories were identified by reviewing selected articles including outsourcing causes and objectives (five subcategories), outsourcing challenges (five subcategories), outsourcing disadvantages (five subcategories), outsourcing advantages (four subcategories), selection options (two subcategories), opportunities (three subcategories), risks (four subcategories), direct stakeholders (two subcategories), indirect stakeholders (two subcategories), and decision-makers (actors) (two subcategories). Finally, an outsourcing policy formation model was presented.Conclusion: The results of this study indicated the influence of different components and dimensions on the formation of outsourcing policy in the University Hospitals. Therefore, if the policy-makers have a comprehensive and realistic viewpoint, they can play a significant role in the success of the policies formulated.

Linking sustainable business models and supply chains — Toward an integrated value creation framework

AbstractExtant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of sustainability issues in supply chains, this relational view of the focal company and its direct stakeholders has not been extended toward value creation for and with indirect stakeholders, such as stakeholders of suppliers. Addressing this gap, this conceptual article integrates a relational view of sustainable supply chain management into the management of sustainable business models. It extends the scope of sustainable business models from relationships between the focal firm and its direct stakeholders to indirect relationships with stakeholders of suppliers. A framework is developed that supports analysis and management of value‐creating relationships between the focal firm, suppliers, and stakeholders of suppliers. By extending the conceptualization of sustainable business models to consider relationship chains beyond direct relationships, this article proposes that a focal firm has to actively manage interactions both with suppliers and with suppliers' stakeholders.

How Are Stakeholders With Autism Spectrum Disorder Included in the Social Validation of Augmentative and Alternative Communication Research? A Scoping Review.

Introduction Social validation or the inclusion of stakeholders in the research process is beneficial, as it may decrease bias, increases efficacy, and prevents harm. For direct stakeholders such as individuals with autism spectrum disorder (ASD), social validation has mostly included participants who do not experience significant speech, language, and communication limitations while frequently omitting individuals with ASD who have complex communication needs (CCN). The presence of CCN indicates that augmentative and alternative communication (AAC) strategies are needed for individuals to express themselves. Social validation should not be limited to being participants in an intervention but should include involvement in the research process. This requires an understanding of the current trends, levels, and mechanisms of involvement in AAC research. Purpose This review aimed to identify and describe the inclusion of direct stakeholders with ASD in the social validation of AAC research. Method A scoping review was conducted following the PRISMA-ScR (Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for scoping reviews) methodology to identify AAC research that included stakeholders with ASD (direct and indirect) for social validation and to evaluate their level of involvement using the Typology of Youth Participation and Empowerment pyramid framework. Results Twenty-four studies were identified. Studies primarily included indirect stakeholders (e.g., caregivers) giving in-depth perspectives, while direct stakeholders were limited to being intervention participants. Conclusions Voices of direct stakeholders with ASD and CCN remain limited or excluded in research. Reasons for the exclusion of individuals with ASD and CCN from research and strategies for future inclusion are raised and discussed.

The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure

PurposeThis study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.Design/methodology/approachThe research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.FindingsBased on a sample of 83 enterprises emerging as the most ethical companies in the world, the results have revealed that the adoption of ethical and socially responsible approach is positively associated with the extent of VD about IC. This finding may help attenuating the asymmetry of information and the conflict of interest potentially arising with corporate partners. Hence, IC-VD may stand as an evidence of ethical and socially responsible behaviors.Practical implicationsGlobal and national regulators and policymakers can be involved by these results when setting social reporting standards because they suggest that institutional and/or cultural factors affect top management's social reporting behavior in the publication of the IC information.Social implicationsDirect and indirect stakeholders, if supported by ethical and socially responsible behaviors of the company, could assess more in detail the quality of the disclosed information concerning the IC.Originality/valueMost of the studies that have been conducted in this field have examined the effect of BE and CSR on the firm's overall transparency, neglecting their potential effect on IC disclosure. This study is designed to fill in this gap through testing the impact of ethical and socially responsible approaches specifically on IC-VD.

Responsibility Accounting on Amil Zakat Organization

Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The exploratory type case study approach was chosen with the aim of the researcher to reconstruct the existing accounting responsibility in Nurul Hayat Surabaya in accordance with the terminology at the Al Mishbah interpretation. The results obtained that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, as well as a commitment that is in line with the four characteristics of Rasullullah. So according to the thought of the accounting accountability reconstruction researchers, what happened could be that in Nurul Hayat Surabaya, it could be in accordance with al-Mishbah's interpretation of tijarah. Responsibility accounting is material, social and spiritual.

Identifying goals, roles and tasks of extended scope physiotherapy in Dutch primary care- an exploratory, qualitative multi-step study

BackgroundRising healthcare costs, an increasing general practitioner shortage and an aging population have made healthcare organization transformation a priority. To meet these challenges, traditional roles of non-medical members have been reconsidered. Within the domain of physiotherapy, there has been significant interest in Extended Scope Physiotherapy (ESP). Although studies have focused on the perceptions of different stakeholders in relation to ESP, there is a large variety in the interpretation of ESP. Aim: To identify a paradigm of ESP incorporating goals, roles and tasks, to provide a consistent approach for the implementation of ESP in primary care.MethodsAn exploratory, qualitative multi-step design was used containing a scoping review, focus groups and semi-structured interviews. The study population consisted of patients, physiotherapists, general practitioners and indirect stakeholders such as lecturers, health insurers and policymakers related to primary care physiotherapy. The main topics discussed in the focus groups and semi-structured interviews were the goals, skills and roles affiliated with ESP. The ‘framework’ method, developed by Ritchie & Spencer, was used as analytical approach to refine the framework.ResultsTwo focus groups and twelve semi-structured interviews were conducted to explore stakeholder perspectives on ESP in Dutch primary care. A total of 11 physiotherapists, six general practitioners, five patients and four indirect stakeholders participated in the study. There was a lot of support for ‘decreasing healthcare costs’, ‘tackling increased health demand’ and ‘improving healthcare effectiveness’ as main goals of ESP. The most agreement was reached on ‘triaging’, ‘referring to specialists’ and ‘ordering diagnostic imaging’ as tasks fitting for ESP. Most stakeholders also supported ‘working in a multidisciplinary team’, ‘working as a consultant’ and ‘an ESP role separated from a physiotherapist role’ as roles of ESP.ConclusionsBased on the scoping review, focus groups and interviews with direct and indirect stakeholders, it appears that there is sufficient support for ESP in the Netherlands. This study provides a clear presentation of how ESP can be conceptualized in primary care. A pilot focused on determining the feasibility of ESP in Dutch primary care will be the next step.

English

Mangrove forest management is becoming increasingly difficult due to increasing pressure from burgeoning mangrove fuel wood dependent coastal population justifying the urgent need for a multi-dimensional participatory approach that brings together all stakeholders into a broad management and governance framework. This paper investigates, analyzes and puts stakeholders’ participation within the framework for mangrove ecosystem management in local communities of Bimbia-Mabeta areas, a prominent mangrove deforestation hotspot in Cameroon. Results from data collected from a survey of three chosen communities and analyzed using relevant statistical tools showed the level of involvement and intervention in the management process of two categories of stakeholders: direct stakeholders (primary) being exploiters and indirect stakeholders (secondary - providing service control, law and enforcement; and tertiary - mainly ecological service beneficiaries). Their respective incomes per annum derived from mangrove resource exploitation activities ranged from 500.000 to 750.000 fcfa ($1000 - 1500) per person for direct exploiters; and indirect (municipal services) 180.000 to 1.800 000fcfa ($360 to 3600) and 360000 to 1.080 000 fcfa ($720-2160) for government services. A matrix and map was constituted to categorize and appreciate stakeholders in terms of their roles, responsibilities, interests, influence for mangrove restoration and level of impact of mangrove degradation on their livelihoods. Perspectives for elaboration of appropriate management and stakeholders’ engagement plans for more efficient governance to enhance sustainable management of mangroves through integrated, multidisciplinary and ecosystem approaches are further discussed. Key words: Mangrove ecosystem management, stakeholders’ involvement, stakeholder’s matrix, stakeholder’s map, stakeholders’ engagement plan, good governance, Cameroon.

ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT BERDASARKAN SYARIAH ENTERPRISE THEORY PADA BAITUL MAL KOTA BANDA ACEH

This study aims to determine the accountability of zakat management in Baitul Mal Kota Banda Aceh according to Sharia Enterprise Theory (SET). This study uses a descriptive approach using interviews (questions) as a data collection tool. Respondents in this study were the finance head department of Baitul Mal Kota Banda Aceh. The results of the study show that: (1) In terms of accountability to Allah SWT is in accordance to SET, the opinion of the Baitul Mal Kota Banda Aceh supervisory board stated that they have done and run their duties according to the fatwa of the National Sharia Council; (2) The accountability to Direct stakeholders for donors / customers is in accordance to SET concept as seen from the disclosure of zakat fund reports which include the receipt of zakat funds obtained and distributed to parties in need through ZIS fund realization reports; (3) Horizontal accountability of direct stakeholders to employees is partly in accordance to SET, seen from the disclosure of policies on wages and remuneration to employees and extension workers. In terms of providing training and education to employees, Baitul Mal only provides training programs for extension workers; (4) Horizontal indirect stakeholders is in accordance to SET, as can be seen from the disclosure of information to the wider community in accessing zakat funds. However, not all information can be given openly, because there are some of the reports that become privacy; (5) The accountability to the environment is not accordance to SET, because Baitul Mal has never carried out programs related to the environmental preservation, because in this case Baitul Mal focuses on managing zakat funds intended directly to the community.

The Role of ‘Influencers’ as Drivers of a More Sustainable Urban Freight Sector

The importance of stakeholders in the development of a sustainable urban freight sector has been highlighted in recent research. Not all stakeholders have a direct link to the supply chain, but they may still play a role in creating sustainable urban freight initiatives. This study explores the initiatives that norm-setting indirect stakeholders in urban freight, referred to as ‘influencers’, establish to support a more sustainable urban freight sector, and how those initiatives may impact the business models of carriers. The study uses data gathered for ongoing research into the roles of indirect stakeholders in the development of sustainable urban freight initiatives. The results indicate that influencers can put pressure on receivers regarding logistical issues and shape the physical environment in which deliveries are conducted. Influencers use three primary strategies to support sustainable urban freight: vehicle-focused measures, consolidation linked to physical infrastructure, and consolidation through behavioural changes. These initiatives impact the relationship between receivers and carriers and may push carriers to adopt more sustainable practices as well as take decisions that impact their business models. The results highlight the often-overlooked power of influencers in relation to the development of actor behaviour in the urban freight supply chain and show the potential for both conflict and change arising from the use of this power.

Project schedule risk management through building information modelling

The complex and dynamic nature of construction projects, due to intricate design and involvement of several direct and indirect stakeholders, exposes them to various risks. These risks may cause cost and time overruns. A construction schedule is instrumental in monitoring the whole process. Past research has identified various factors causing project delays and several techniques have been developed to mitigate their effects. Recently, Building Information Modelling (BIM) is remarked as an efficient and reliable construction management tool. This study investigates the role of BIM in identifying schedule risks and providing an effective solution for schedule management. Thus, key project delay factors and their remedying BIM features have been studied through literature and primary data, and a factor-feature matrix is developed. To gauge the actual effectiveness of the studied aspects, a case study has been developed. It is found that BIM has a substantial impact on schedule management of construction projects.

Political exchanges of value and the stakeholder concept: Implications for public affairs

The political marketing exchange is triadic in structure, as promises given by political actors in the context of an election campaign can only be reciprocated if 1. the political actor is selected, 2. has influence over legislation negotiations, and 3. is in a position to deliver on these promises. In each of these three ‘interaction marketplaces’, political actors are indirectly influenced by stakeholders. These ‘indirect stakeholders’ are often public affairs practitioners engaged in lobbying activities in the political sphere. This paper integrates the triadic interaction model of political marketing exchange with the political marketing stakeholder concept and highlights how public affairs practitioners can target their efforts for maximum benefit. This aim is motivated by a need to increase our understanding of how political marketing theory can help political actors and their stakeholders to optimise the resources that are used on marketing activities across the electoral cycle.

Influence of indirect internal stakeholders on the performance of strategic projects: understanding the behaviour of projects in universities in Bogotá

The purpose of this paper is to discover the effect of the extent, engagement, and empowerment of indirect stakeholders on the performance of internal strategic projects through the moderating effect of complexity. This research was conducted in the City of Bogota in public and private universities from a sample of 356 respondents. The system of statistical analysis used to test the hypothesis of the research was structural equation modelling (SEM). The proposed model has an endogenous latent variable called performance of internal strategic project, and three exogenous variables called stakeholder extent, stakeholder engagement, stakeholder empowerment, and as moderating variable, project complexity. The findings carry theoretical implications for these bodies of knowledge in management: project management and strategic management. Stakeholder extent has a significant effect on performance of internal strategic projects. Stakeholder engagement does not have a significant effect on performance of internal strategic projects. Stakeholder empowerment has a significant effect on performance of internal strategic projects. Complexity is the moderating variable between stakeholder extent and stakeholder engagement on performance of internal strategic projects. This paper's originality is manifest in the variables used, and in its depth of analysis of a gap found in the literature related to indirect stakeholders.

Influence of indirect internal stakeholders on the performance of strategic projects: understanding the behaviour of projects in universities in Bogotá

The purpose of this paper is to discover the effect of the extent, engagement, and empowerment of indirect stakeholders on the performance of internal strategic projects through the moderating effect of complexity. This research was conducted in the City of Bogotá in public and private universities from a sample of 356 respondents. The system of statistical analysis used to test the hypothesis of the research was structural equation modelling (SEM). The proposed model has an endogenous latent variable called performance of internal strategic project, and three exogenous variables called stakeholder extent, stakeholder engagement, stakeholder empowerment, and as moderating variable, project complexity. The findings carry theoretical implications for these bodies of knowledge in management: project management and strategic management. Stakeholder extent has a significant effect on performance of internal strategic projects. Stakeholder engagement does not have a significant effect on performance of internal strategic projects. Stakeholder empowerment has a significant effect on performance of internal strategic projects. Complexity is the moderating variable between stakeholder extent and stakeholder engagement on performance of internal strategic projects. This paper's originality is manifest in the variables used, and in its depth of analysis of a gap found in the literature related to indirect stakeholders.

PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder

Análise de stakeholders na Gestão de Projetos Sociais

O termo stakeholder surgiu nas pesquisas científicas e na gestão estratégica das organizações em 1984, como um grupo de pessoas que desempenham papel vital no sucesso do negócio. Posteriormente, esse termo se consolidou e o gerenciamento desses atores foi reconhecido como relevante ao sucesso das organizações. Partindo-se da Teoria dos Stakeholders, esta pesquisa identificou lacunas de trabalhos acadêmicos acerca do gerenciamento de stakeholders em projetos sociais, reforçando a relevância de estudos em grupos como a Organização de Aprendizagens e Saberes em Iniciativas Solidárias (OASIS) que gerencia projetos sociais. Assim, esse estudo tem por objetivo analisar o gerenciamento dos stakeholders nos projetos sociais em execução no grupo OASIS no ano de 2017. Para tanto, utilizou-se metodologia qualitativa-descritiva, com estudo de caso, análise documental e entrevistas com membros do grupo. Utilizou-se análise temática e categorização no software Atlas.TI. Os resultados foram analisados em quatro categorias temáticas e indicaram 17 stakeholders diretos e oito indiretos, e que o planejamento, gerenciamento e controle dos stakeholders ocorre informalmente e sem utilização de processos ou ferramentas recomendadas pelo Guia Project Management Body of Knowledge (PMBOK) em sua 5ª edição. Esta pesquisa revela aspectos importantes acerca do gerenciamento de grupos sociais, o que pode ser um instrumento de subsídio à tomada de decisão para gestores de projetos similares.

Short-Term Housing Rentals and Corporatization of Platform Pricing

Problem Definition: Online short-term house rental platforms, which traditionally matched individual owners with individual customers (P2P), has recently experienced an influx of corporate players on the supply side controlling multiple assets. Our goal is to understand the implications of this phenomenon (corporatization) for relevant stakeholders. Academic/Practical Relevance: We show that the potential change in the pricing strategy as a result of corporatization has a significant impact on the asset supply to the platform, occupancy rate of the listed assets and the platform price. Our analysis also suggests that it will result in capacity loss in the long-term rental market that is of concern to policymakers. Methodology: We develop two game-theoretical models to capture the differences between P2P and corporate pricing strategies and employ the rational expectation concept to characterize the equilibrium. Subsequent comparison of the two models enables us to understand the implications of corporatization. Results: We identify two factors that determine asset owners' incentives to join the platform: (i) a short-term supply-demand mismatch between the two sides of the platform (owners and visitors) that creates occupancy risk for the asset; and (ii) the relative profit potential of the platform compared to the long-term rental channel. We show that the change in the pricing strategy due to the entry of corporate players (i) increases the asset supply to the platform; (ii) leads to higher asset prices and lower asset utilization; and (iii) increases profits for asset owners and decreases surpluses for consumers. We validate some of our findings with real-life data and extend our model in various ways to show that our results are relatively robust. Managerial Insights: This paper highlights the possible effects of the entry of corporate players on both the direct (i.e., customers, owners, platform provider) and indirect (i.e., hotels and long-term rental channels) stakeholders of an online house-sharing platform. It also suggests how the platform provider should change its strategy in the face of this phenomenon and how policymakers can most effectively deal with it so that the long-term rental channel is not too adversely affected.