Enabling and constraining features of donor accountability and its relationship to beneficiary accountability

Purpose: The purpose of this paper is to theorise and empirically examine the views of various NGO stakeholders on the role of donors in facilitating beneficiary accountability.

Method: The paper adopts a case study design and draws primarily on semi-structured interviews with the officials of a large development NGO, donor representatives and regulators.

Findings: We find that donor accountability contains both enabling and constraining features in relation to beneficiary accountability. Our evidence shows that while legitimising their own actions, donors’ accountability requirements embed some enabling provisions of beneficiary accountability, such as participation, monitoring, evaluation and lessons learning, which facilitate beneficiary accountability (Ebrahim, 2003b). We argue that exerting the attributes of power, legitimacy and urgency donors are in a position to realise their accountability claims (Mitchell, Agle, & Wood, 1997) and can hold funded NGOs to account. In the absence of beneficiaries’ power and the unwillingness of regulators to hold NGOs to account, donors’ accountability can play a complementary role in making an NGO accountable to its beneficiaries. Finally, we capture and illustrate some constraining features of donor accountability which limits the promotion of beneficiary accountability.

Research limitations/implications: The findings have significant implications for the policy makers and donors in the context of the current phenomenon of NGOs drive for self-sustainability via commercial activities which are actively encouraged by the donors.

Originality: This paper provides an alternative theorisation of donor accountability in a development NGO context. It draws on rare qualitative empirical data which incorporate the views of multiple groups (including donors which is hitherto rare in the NGO accountability literature) who are directly and/or indirectly involved in setting and negotiating NGO-donors accountability relationship. It enhances our understanding in terms providing a more nuanced portrayal of donor accountability.

Stable Isolated Metal Atoms as Active Sites for Photocatalytic Hydrogen Evolution

The process of using solar energy to split water to produce hydrogen assisted by an inorganic semiconductor is crucial for solving our energy crisis and environmental problems in the future. However, most semiconductor photocatalysts would not exhibit excellent photocatalytic activity without loading suitable co-catalysts. Generally, the noble metals have been widely applied as co-catalysts, but always agglomerate during the loading process or photocatalytic reaction. Therefore, the utilization efficiency of the noble co-catalysts is still very low on a per metal atom basis if no obvious size effect exists, because heterogeneous catalytic reactions occur on the surface active atoms. Here, for the first time, we have synthesized isolated metal atoms (Pt, Pd, Rh, or Ru) stably by anchoring on TiO2, a model photocatalystic system, by a facile one-step method. The isolated metal atom based photocatalysts show excellent stability for H-2 evolution and can lead to a 6-13-fold increase in photocatalytic activity over the metal clusters loaded on TiO2 by the traditional method. Furthermore, the configurations of isolated atoms as well as the originality of their unusual stability were analyzed by a collaborative work from both experiments and theoretical calculations.

Effects of peer network interactions on adolescent cannabis use

Purpose
This study capitalises on three waves of longitudinal data from a cohort of 4351 secondary school pupils to examine the effects on individuals’ cannabis use uptake of both peer cannabis use and position within a peer network.

Design/methodology/approach
Both cross-sectional and individual fixed effects models are used to estimate the effect on cannabis use of nominated friends’ cannabis use, of reciprocity and transitivity of nominations across the friendship cluster, and of interactions between these nominated friends. Post hoc analyses parsed the behaviour of reciprocating and non-reciprocating friends.

Findings
Cannabis use varied depending on the stability of friendship network and the degree of reciprocity and interconnectedness within the group. Behavioural influence was strong, but interaction effects were observed between the prevalence of cannabis use among friends, the structure of the friendship group and ego’s proximity to group members. These interactions demonstrate that behavioural influence is more salient in more cohesive groups. When reciprocating and non-reciprocating friends’ mean cannabis use were separated, influence from reciprocating friends was estimated at twice the magnitude of other friends.

Originality/value
While preventing any one individual from using cannabis is likely to have a multiplier effect on classmates, the bonds and interactions between classmates will determine which classmates are affected by this multiplier and the salience of that effect.

Facilities management: Tracing its development trajectory

Purpose – The purpose of this paper is to provide facilities management (FM) practitioners and researchers with a better understanding of the FM industry sector by analyzing the trend of its development.
Design/methodology/approach – Semi-structured interview is adopted in this research as the main methodology. In total, 30 FM professionals in the UK were interviewed to explore the past, present and future of FM. The analysis of interview results helps to identify the key areas in which FM has changed, is changing and will change. It also helps to explain the implications of FM development in each key area.
Findings – FM evolves and matures continuously. It is important for FM organizations and practitioners to recognize the dynamic nature of this industry sector, based on which they can develop appropriate strategies to adapt to changing circumstances. This is probably the only way for them to
keep pace with the times.
Originality/value – Both backward looking and forward looking are crucial to the development of an industry sector. However, existing studies on FM development are conducted through either review or outlook. On the other hand, most of these studies focus on one particular management area or one particular industry sector. Based on 30 expert interviews, this research attempts to bridge the knowledge gap and analyze the trend of FM development in a systematic way. A better understanding of the trend provides a possibility and a guide for FM organizations and practitioners to pursue best practice.

Implementing IFRSs in the UK Devolved Administrations

Purpose
– Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK’s devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed.

Design/methodology/approach
– This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews.

Findings
– These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programmeResearch limitations/implications
– As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting.

Practical/implications
– Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented.

Originality/value
– This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.

Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information

Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

Perceptions of high involvement work practices and burnout: investigating the mediating role of procedural justice and role overload and the moderating role of colleague support

Purpose
The purpose of this paper is to investigate the impact of employees’ perceptions of high involvement work practices (HIWPs) on burnout (emotional exhaustion and depersonalisation) via the mediating role of role overload and procedural justice. Further, perceived colleague support was hypothesised to moderate the effects of role overload and procedural justice on these outcomes.

Design/Methodology
The study was conducted on a random sample of unionised registered nurses (RNs) working in the Canadian public health care sector, stratified by mission and size of the institution to ensure representativeness. Of the 6546 nurses solicited, 2174 returned a completed questionnaire, resulting in a response rate of 33.2%. To test our hypotheses we conducted structural equation modelling (SEM) in Mplus version 6.0 (Muthen and Muthen, 1998 – 2010) with Maximum Likelihood (ML) estimation.

Results
The results showed that procedural justice and role overload fully mediated the influence of HIWPs on burnout. Moreover, colleague support moderated the effects of procedural justice and role overload on emotional exhaustion but not depersonalisation.

Limitations
The study used a cross-sectional research design and is conducted among one occupational group (i.e. nurses).

Research/Practical Implications
The findings question the dark side of HRM in the health care context. They also contribute to the lack of theoretical and empirical work dedicated to understanding the ‘black box’ problem (Castanheira and Chambel, 2010).

Originality/Value
The study employs a well-known theoretical perspective from the occupational health psychology literature to the HR field in order to contribute to the lack of theorising in the HR-well-being link.

Going above and beyond: how sustainability culture and entrepreneurial orientation drive social sustainability supply chain practice adoption

Purpose
– This paper aims to examine what drives the adoption of different social sustainability supply chain practices. Research has shown that certain factors drive the adoption of environmental sustainability practices but few focus on social supply chain practices, delineate which practices are adopted or what drives their adoption.

Design/methodology/approach
– The authors examine the facilitative role of sustainability culture to explain the adoption of social sustainability supply chain practices: basic practices, consisting of monitoring and management systems and advanced practices, which are new product and process development and strategic redefinition. The authors then explore the role played by a firm’s entrepreneurial orientation in shaping and reinforcing the adoption of social sustainability supply chain practices. A survey of 156 supply chain managers in multiple industries in Ireland was conducted to test the relationship between the variables.

Findings
– The findings show that sustainability culture is positively related to all the practices, and entrepreneurial orientation impacts and moderates social sustainability culture in advanced social sustainability supply chain adoption.

Research limitations/implications
– As with any survey, this is a single point in time with a single respondent. Implications for managers include finding the right culture in the organisation to implement social sustainability supply chain management practices that go beyond monitoring to behavioural changes in the supply chain with implications beyond the dyad of buyer and supplier to lower tier suppliers and the community surrounding the supply chain.

Practical implications
– The implications for managers include developing and fostering cultural attributes in the organisation to implement social sustainability supply chain management practices that go beyond monitoring suppliers to behavioural changes in the supply chain with implications beyond the dyad of buyer and supplier to lower tier suppliers and the community surrounding the supply chain.

Originality/value
– This is the first time, to the authors’ knowledge, that cultural and entrepreneurial variables have been tested for social sustainability supply chain practices, giving them new insights into how and why social sustainability supply chain practices are adopted.

Managerial Representations of Achieving Competitive Advantage in Architectural Firms within the United Kingdom

Purpose - The purpose is to unearth managerial representations of achieving competitive advantage in relation to architectural firms operating within the United Kingdom (UK).
Design/Methodology/Approach - A sequential qualitative methodology is applied, underpinned by nine managerial interviews in five architectural practices; all of which are analysed using computer assisted qualitative data analysis software.
Findings - 108 representations are identified with highly rated concepts discussed in detail. Subsequently, the leading concepts include reputation, client satisfaction, fees and staff resources, among others.
Research Limitations/Implications - There are numerous studies conducted on this subject; however, there has been no research done to date documenting managerial representations within the UK on achieving competitive advantage in the context of architectural firms.
Practical Implications – The need for architectural firms to develop a competitive advantage within their market sector is ever more apparent, particularly during times of increased competitiveness.
Originality/Value – This paper fulfils a gap in knowledge by contributing to underlying research on the subject of competitive advantage, but focusing on the managerial representations, specifically within UK practices. The findings are of relevance to architects in both the UK and beyond, as well as perhaps forming the basis of identifying further research with the area.

Food fraud and consumers' choices in the wake of the horsemeat scandal

Purpose – In 2012, the European food industry was hit by a food fraud: horsemeat was found in
pre-prepared foods, without any declaration on the package. This is commonly referred to as the
“horsemeat scandal”. The purpose of this paper is to investigate consumers’ preferences across
Europe for a selected ready meal, ready to heat (RTH) fresh lasagne, to consider whether the effects of
potential food frauds on consumers’ choices can be mitigated by introducing enhanced standards of
RTH products.
Design/methodology/approach – An online survey was administered to 4,598 consumers of RTH
lasagne in six European countries (Republic of Ireland, France, Italy, Spain, Germany and Norway),
applying discrete choice experiments to estimate consumers’ willingness to pay for enhanced food
safety standards and highlight differences between countries.
Findings – Many similarities across countries emerged, as well as some differences. Consumers in
Europe are highly concerned with the authenticity of the meat in ready meals and strongly prefer to
know that ingredients are nationally sourced. Strong regional differences in price premiums exist for
enhanced food safety standards.
Originality/value – This research adds relevant insights in the analysis of consumers’ reaction to
food fraud, providing practical guidelines on the most appropriate practices that producers should
adopt and on the information to reduce food risk perception among consumers. This would prove
beneficial for the food processing industry and the European Union. The survey is based on a
representative sample of European consumers making this the largest cross-country study of this kind.

An investigation of IAQ, thermal comfort and Sick Building Syndrome symptoms in UK energy efficient homes

Purpose
– Concern of the deterioration of indoor environmental quality as a result of energy efficient building design strategies is growing. Apprehensions of the effect of airtight, super insulated envelopes, the reduction of infiltration, and the reliance on mechanical systems to provide adequate ventilation (air supply) is promoting emerging new research in this field. The purpose of this paper is to present the results of an indoor air quality (IAQ) and thermal comfort investigation in UK energy efficient homes, through a case study investigation.

Design/methodology/approach
– The case study dwellings consisted of a row of six new-build homes which utilize mechanical ventilation with heat recovery (MVHR) systems, are built to an average airtightness of 2m3/m2/hr at 50 Pascal’s, and constructed without a central heating system. Physical IAQ measurements and occupant interviews were conducted during the summer and winter months over a 24-hour period, to gain information on occupant activities, perception of the interior environment, building-related health and building use.

Findings
– The results suggest inadequate IAQ and perceived thermal comfort, insufficient use of purge ventilation, presence of fungal growth, significant variances in heating patterns, occurrence of sick building syndrome symptoms and issues with the MVHR system.

Practical implications
– The findings will provide relevant data on the applicability of airtight, mechanically ventilated homes in a UK climate, with particular reference to IAQ.

Originality/value
– IAQ data of this nature is essentially lacking, particularly in the UK context. The findings will aid the development of effective sustainable design strategies that are appropriate to localized climatic conditions and sensitive to the health of building occupants.

Implications of divergences in Adult Protection legislation

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA.
Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses.
Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted.
Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized,
it was not feasible to employ a formal survey or consensus model.
Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted.
Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals.
Originality/value – This paper provides an accessible discussion of APL across the UK and internationally
which to date has been lacking from the literature.

Criatividade e mudança: promoção da capacidade, competência e atitude criativa

A tese que se apresenta defende que a capacidade criativa, manifestação de criatividade da condição humana, ao ser promovida e desenvolvida facilita a ocorrência da aprendizagem da atitude criativa, que tem como efeito a flexibilidade de pensamento, a originalidade das ideias e a fluidez de expressão, potenciando, simultaneamente, a comunicação e a expressão pessoal, ao despertar a curiosidade e o espírito crítico. Para demonstrar a sua validade e legitimidade começou-se por estabelecer a conexão de dois campos de estudos, criatividade e comunicação-ludicidade. De seguida definiu-se três vias distintas que permitiu chegar à perspectiva teórica da pragmática da criatividade: A primeira via diz respeito ao entendimento de diferentes perspectivas teóricas de autores de referência que se dedicaram ao estudo da compreensão da criatividade e à investigação dos factores que permitem a promoção e o desenvolvimento da criatividade humana e social, tentando estabelecer um paralelo entre elas; a segunda via, foi a apropriação da pragmática da comunicação humana estabelecida pela Escola de Pensamento de Palo Alto (1967), e a sua transposição para o campo teórico da criatividade, o que permite sublinhar a relevância dos factores de interacção e de contextos situacionais na construção da aprendizagem e na mudança; a terceira e última via diz respeito à adopção da noção de consequencialidade estabelecido por Cronen e Sigman (1995), no contexto da comunicação humana, o que possibilita a delimitação do percurso no campo da pragmática da criatividade. Das três vias definidas resulta a elaboração da conceptualização sobre a atitude criativa e a definição da metodologia de design de criatividade que se define como uma metodologia de comunicação e ludicidade e de experiência criativa, concebida e desenvolvida segundo um modelo sistémico, que promove a construção de aprendizagens e mudanças, que potenciam o desenvolvimento da criatividade bem como os seus efeitos na autonomia individual, nomeadamente, a flexibilidade do pensamento, a capacidade crítica, a originalidade da concepção, a construção de artefactos e a cooperação na interacção com os outros e consigo mesmo. Os resultados obtidos fazem parte integrante do projecto de investigação, formação e intervenção designado por CriCoLudi– criatividade, comunicação-ludicidade que se apresentam e sustentam a afirmação da tese enunciada. O referido projecto CriCoLudi foi desenvolvido no contexto da formação inicial de futuros Educadores de Infância, integrado na disciplina de Comunicação e Ludicidade, da Licenciatura em Educação de Infância da Universidade de Aveiro decorrido no ano lectivo de 2004/05, com uma amostra constituida por dezassete sujeitos-alvo mediados (SAMos) e por um sujeito-alvo mediador (SAMr), autora da tese. O projecto CriCoLudi foi desenvolvido em contexto de sala de aula em situação de intervenção do tipo oficina, mediado pela concepção e produção de artefactos lúdicos e de criatividade. As relações estabelecidas entre o processo de promoção e desenvolvimento da capacidade criativa com o seu efeito, atitude criativa dela decorrente, revelaram-se ao longo do processo de construção da aprendizagem e da mudança de comportamentos dos sujeitos alvo mediados, através da metodologia proposta e criada para o efeito, design de criatividade, que se desenvolveu através de estratégias relacionais, em contexto situacional e inter-pessoal de oficina, promovendo-se e desenvolvendo-se a capacidade de questionar dos estereótipos reenquadrando um novo olhar sobre a realidade, promovidas pelo sujeito-alvo mediador, reponsável pelo processo em causa.

Competitive destination analysis in Southern European countries

Purpose – The purpose of this paper is to analyse the competitiveness of the European Union Member States of Southern Europe (France, Greece, Italy, Portugal and Spain) as tourist destinations for European Union Member States of Central and Northern Europe (Austria, Belgium, Denmark, Finland, Germany, The Netherlands, Ireland, Sweden and the UK). Design/methodology/approach – Application of the market share analysis tool, initially developed by Faulkner, using secondary data from Eurostat – statistical office of the European communities. Findings – The results obtained show that France, Greece, Italy, Portugal and Spain present distinct levels of competitiveness for the various generating countries, with changes having occurred in the period between 1999 and 2007. Originality/value – The paper offers refreshment of Faulkner's tool and an insight into tourist flows in Europe as a tool for tourism and hospitality managers.

Tradução científica de The thalassaemia syndromes: reflexões sobre questões terminológicas e estratégias de tradução

Trabalho de projecto de mestrado, Tradução, Universidade de Lisboa, Faculdade de Letras, 2012