A Q methodology study of stakeholders' views about accountability for promoting healthy food environments in England through the responsibility deal food network

In March 2011, the United Kingdom's (UK's) Government launched five Public Health Responsibility Deal Networks to address public health priorities. The Networks used voluntary partnerships to influence peoples' choice architecture to move them toward healthier behaviors. The purpose of this research was to conduct an exploratory study of diverse stakeholders' perspectives about perceived responsibility and accountability expectations to improve food environments in England through the Food Network partnerships. A purposive sample of policy elites (n=31) from government, academia, food industry and non-government organizations sorted 48 statements related to improving food environments in England. Statements were grounded in three theoretical perspectives (i.e., legitimacy, nudge and public health law). PQMethod 2.33 statistical software program used factor analysis to identify viewpoints based on intra-individual differences for how participants sorted statements. The results revealed three distinct viewpoints, which explained 64% of the variance for 31 participants, and emphasized different expectations about responsibility. The food environment protectors (n=17) underscored government responsibility to address unhealthy food environments if voluntary partnerships are ineffective; the partnership pioneers (n=12) recognized government-industry partnerships as legitimate and necessary to address unhealthy food environments; and the commercial market defenders (n=1) emphasized individual responsibility for food choices and rejected government intervention to improve food environments. Consensus issues included: protecting children's right to health; food industry practices that can and should be changed; government working with industry on product reformulation; and building consumer support for economically viable healthy products. Contentious issues were: inadequacy of accountability structures and government inaction to regulate food marketing practices targeting children. We conclude that understanding different viewpoints is a step toward building mutual trust to strengthen accountability structures that may help stakeholders navigate ideologically contentious issues to promote healthy food environments in England.

Customer-owned banking in Australia: from credit union to mutual bank

Since the 1990s financial sector regulation in Australia has treated credit unions and building societies the same as banks under the designated title of authorized depository institutions. This allows credit unions to choose between different organizational structures: cooperative; convert to customer-owned banks or to demutualize. This article utilizes semi-structured interviews to analyse the key motivations for organizational change. It examines a number of credit unions and their conversion experience to customer-owned banks. It finds that adaptation of the credit union model was necessary to change customer perceptions, ensure future growth in the customer base and assets, and facilitate access to capital raisings with the credit rating of a bank. Despite this change customer-owned banks retain the core principals of mutuality.

The impact of employee perceptions of organizational corporate social responsibility practices on job performance and organizational citizenship behavior: evidence from the Chinese private sector

This paper examines the impact of employee perceptions of organizational corporate social responsibility (CSR) practices on their job performance and organizational citizenship behavior (OCB). Hierarchical regression analysis on two-wave data from 184 supervisor/subordinate dyads from three organizations located in Zhejiang Province, South-East China, revealed that employee perceptions of CSR toward social and non-social stakeholders strongly influenced their OCB. However, employee perceptions of CSR toward employees, customers and government influenced neither their job performance nor OCB.

The impact of perceived corporate social responsibility on organizational commitment and the moderating role of collectivism and masculinity: evidence from China

This study examines the relationship between employee perceptions of corporate social responsibility practices and their organizational commitment. Hierarchical regression analysis was utilized to analyze survey data on 280 employees from five export-oriented manufacturing firms in China. Employee perceptions of corporate social responsibility practices towards internal stakeholders were found to relate positively to their organizational commitment. In contrast, employee perceptions of corporate social responsibility practices to external stakeholders had a nonsignificant or marginally significant impact on organizational commitment. In addition, the collectivism and masculinity orientations of employees were found to moderate this relationship. These findings provide an insight into how corporate social responsibility practices may be utilized to motivate diverse groups of employees within China-based organizations. © 2013 Taylor & Francis.

Small amount credit contract reforms in Australia: household survey evidence & analysis

A review of small amount credit contract regulation in Australia began in 2015 as mandated under s 335A of the National Consumer Credit Protection Act 2009 (Cth). The review panel sought comprehensive data on industry and consumer characteristics and trends. To provide such evidence, consumer groups commissioned original empirical research using data collected from a longitudinal survey that monitors the financial position and attitudes of Australian households. This data on household use of small amount credit contract loans was extracted for the last decade, allowing detailed analysis of the historical patterns and developing trends. The data indicates that overall demand for small amount short duration credit is growing in Australia, the consumer base is broadening, and the predominant form of lending today is online. Deeper analysis highlights the varying motivations of borrower households and their different stages and levels of financial difficulty. It also confirms the socio-economic, employment, educational and financial disadvantages of most households using these loans and their vulnerability to adverse changes in personal circumstances and negative external shocks.

A partnership model of corporate ethics

The stock market crash of 1987 had a profound effect on corporate Australia and the Australian community in general. The fall-out revealed that some of our most respected business figures had not been as ethical, or even as lawful, as we would have hoped. This impropriety produced in Australia an awakening to business ethics. Whilst many companies endeavoured to introduce ethical practices into their corporations, they perceived ethics as a way of minimising damage to the corporation and in some cases as a means of competitive advantage. What was lost was the reason that one should embark on business ethics; and that is to make the society and corporate Australia a more ethical place in which to exist.This paper proposes a model based on 2 factors: commitment and partnerships, as a means of enabling corporate Australia to refocus attention on the main purpose of being inherently ethical in all that we do. This ethical model requires a commitment to partnerships with all stakeholders both internal and external in an attempt to enhance the level of ethical business practices that are contemplated and pursued within corporate Australia. Whilst the research agenda and the information collected is Australian-based, it is hoped that the ideas contained within this paper will have a wider appeal to corporations in similar cultural settings.

Communicating the ethos of codes of ethics in corporate Australia, 1995-2001: whose rights, whose responsibilities?

This paper considers the commitment to business ethics of the top 500 companies operating in the Australian private sector and communicates the results of a longitudinal study conducted from 1995 to 2001. Primary data was obtained (in 1995 and again in 2001) via a self-administered mail  questionnaire distributed to a census of these top 500 Australian  companies. This commitment of each company to their code of ethics was indicated and measured via a range of methods used by organizations to communicate the ethos of their codes to employees. Just as they were in  1995, it would appear that companies in 2001 still are good at ensuring that their rights are protected, but at the same time they do not seem to take on the responsibility to ensure that employees'' rights are just as well protected. This double standard leads to cynicism towards the current business ethics processes inherent in Australian companies.

Public interest, ethics, and the balanced scorecard: implications for the accounting profession

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.

Engaging with stakeholders or constructing them? Attitudes and assumptions in stakeholder software

New activists are engaging in a range of extra-parliamentary activities, including extensive use of the internet, to create political change at local, national and international levels. As new activists become more effective, more sophisticated and, above all, more organised, traditional public relations or ‘PR spin’ is increasingly exposed as not just ineffective, but also an unethical way to respond to criticisms. But growing numbers of state and business organisations are trying to create new relationships with stakeholders that are inclusive, sustainable and aligned with the principles of corporate social responsibility (CSR). A range of stakeholder communication software packages claim to guide and support organisations wishing to create such relationships. However, these software packages can do more than merely offer guidance and support. They can actively influence how an organisation engages with stakeholders by embodying particular discourses that construct stakeholders as adversaries. This article examines two stakeholder software packages, showing how each one’s rhetoric of inclusion accompanies discourses that recreate adversarial relationships between organisation and stakeholders. The article sets such developments against the broad backdrop of developing notions of CSR, arguing that the uncritical use of stakeholder communication packages can reduce CSR to ‘more PR spin’.

Beyond ethics : a community platform to secure moral integrity

Stakeholders perceive the role of accountants to reflect trust, honesty, impartiality, fairness and transparency. The aim of this paper is to explore avenues to strengthen the moral integrity of professional bodies and their members. The resulting recommendations include a community or "milieu" approach.

Key stakeholders' expectations of educational outcomes from Australian critical care nursing courses: a Delphi study

Background
Educational preparation for critical care nursing in Australia varies considerably in terms of the level of qualification resulting in a lack of clarity for key stakeholders about student outcomes.

Objectives
The study aim was to identify and reach consensus regarding the desired learning outcomes from Australian post-registration critical care education programs as demonstrated through the graduate's knowledge, skills and attitudes.

Design
A Delphi technique was used to establish consensus between educators, managers, clinicians and students regarding learning outcomes expected of graduates with a Graduate Certificate, Graduate Diploma and Master level qualification in critical care nursing.

Participants
A total of 164 critical care nurses (66 clinicians, 48 educators, 32 managers and 18 students) participated and 99 questionnaires were returned in the first round (response rate 60%). Fifty-seven questionnaires were returned for Round 2 (response rate 58%).

Methods
Learning outcomes were obtained from the Australian College of Critical Care Nurses Competency Standards for Specialist Critical Care Nurses. Some statements included more than one characteristic, and these were split to create learning outcomes with one characteristic per item. A survey of Australian higher education providers of critical care education provided additional learning outcomes, for a total of 73 learning outcomes for the first Delphi round.

Results
Findings suggest that patient comfort, safety, professional responsibility and ethical conduct are deemed most important for all three levels of educational preparation. There was a lack of emphasis on clinical practice issues for all levels. Participants placed higher emphasis on learning outcomes related to complex decision-making, leadership, supervision, policy development and research for Graduate Diploma and Master level programs.

Conclusion
The findings have implications for curriculum development and the profession with regards to the level of educational preparation required of critical care nurses and suggest that further work is required before clear recommendations can be made for desired educational outcomes from critical care nursing programs in Australia.

Multiple stakeholder perspective to responsibility in advertising

Responsibility in advertising requires that all stakeholders honor their obligations to one another. Advertising-related activities that violate accepted standards will be deemed irresponsible by one or more stakeholders. These activities may affect advertisers and consumers negatively; advertisers may incur damaging publicity that threatens their long-term viability, and consumers may incur physical, financial, or emotional injury. To mitigate such harms, regulators are charged with protecting society's interests. Responsibility in advertising is introduced and the interconnections between these major stakeholders are briefly discussed. The papers that comprise this special issue are then introduced and manuscript reviewers are acknowledged.