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Internal Culture, External Impact: How A Changemaking Culture Positions Foundations To Achieve Transformational Change – With 2024 Prologue, Amy Celep, Sara Brenner, Rachel Mosher-Williams

The Foundation Review

Editor’s Note: This article, first published in print and online in 2016, has been republished by The Foundation Review with minor updates. This article argues that a foundation’s internal culture is critical to achieving large-scale social change, but that efforts to build a changemaking culture too often are left out of strategy conversations. While there is no one culture that suits every foundation, a particular set of characteristics must be present in those that seek largescale social change: a focus on outcomes, transparency, authenticity, collaboration, racial equity and inclusion, continuous learning, and openness to risk. This article offers insights into …

Confronting Cosmetic Carcinogens: A Proposal Regarding The Dangers Of Talcum Powder, Rachael Howell

Helm's School of Government Conference - American Revival: Citizenship & Virtue

The Federal Government needs to stop the import, export, mining, and distribution of talcum powder in the United States. This is an issue that affects all Americans, especially active-duty military members.

Since 2013, there have been over 38,000 lawsuits against Johnson & Johnson, which allege that their talcum-based baby powder caused cancer. The plaintiffs in the very first talc case in the U.S. have died. All four of the plaintiffs from a 2019 suit have died. Yet, the 2019 case has been reversed and remanded. The FDA has redacted the names of scientist(s) that conduct “safety tests” on talc samples. …

Professionalism In Artificial Intelligence: The Link Between Technology And Ethics, Anton Klarin, Hossein Ali Abadi, Rifat Sharmelly

Research outputs 2022 to 2026

Ethical conduct of artificial intelligence (AI) is undoubtedly becoming an ever more pressing issue considering the inevitable integration of these technologies into our lives. The literature so far discussed the responsibility domains of AI; this study asks the question of how to instil ethicality into AI technologies. Through a three-step review of the AI ethics literature, we find that (i) the literature is weak in identifying solutions in ensuring ethical conduct of AI, (ii) the role of professional conduct is underexplored, and (iii) based on the values extracted from studies about AI ethical breaches, we thus propose a conceptual framework …

Exploring The Application Of Compassionate Leadership Behaviors In The Workplace, Tracy L. Laurie

Doctor of Education (Ed.D)

This qualitative case study answers the central research question “How are compassionate leadership behaviors encouraged and/or discouraged in the workplace?” Interviews with five individuals from one work team in an Am Law 100 law firm revealed how the compassionate leadership behaviors of integrity, accountability, presence, empathy, authenticity, and dignity (Shuck et al., 2019) were applied at work. This research explored four themes: leadership courage, growth mindset, empowerment, and coaching performance. Each theme has four subthemes further describing the data: Leadership courage: managing consistently and fairly, being transparent, communicating honestly, and taking risks; Growth mindset: working intentionally, developing others, learning continuously, …

Nonprofit Accountability: Effects Of Subsector On Online Accountability, Ibrahima F. Yaro, Trent A. Engbers

Midwest Social Sciences Journal

Scandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the level of nonprofit online accountability is affected by their size, age, asset, revenue, and location, but hasn’t been examined in terms of how subsector influences online accountability. Through a web-content analysis of fifty-five nonprofits, this research investigated how subsector (arts and culture, education, health, and human services) influences online accountability using a framework of four types …

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …

The Impact Of Universities Governance On Entrepreneurial Orientation: An Applied Study On Al-Aqsa University In Gaza, Eslam Esam Halalu, Ahmed Farooq Abu Ghaben

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The study aimed to explore the impact of university governance in entrepreneurial orientation at Al-Aqsa University. To achieve the objective of the study, the Descriptive Analytical Approach was adopted. The study population consisted of all academic staff with supervisory positions at Al-Aqsa University whose number is (233) employees. The study sample was selected using stratified random sample method, whose number is (146) employees. (165) questionnaires were distributed and (150) questionnaires were returned with a recovery rate of (90.9%). The study concluded that the level of availability of university governance at Al-Aqsa University involved a high degree of approval with a …

A Case Study Of Joint Accountability Mechanism And Interorganizational Collaboration In Post-Earthquake Haiti, Jude J. Jean-Gilles

Walden Dissertations and Doctoral Studies

Abstract: The earthquake that hit Haiti on January 12, 2010, caused massive destruction of its capital city Port-au-Prince and its suburbs and killed over a quarter of million people. The recovery period that followed required effectiveness to plan and mobilize resources. The magnitude of the destruction, lack of local recovery plans or previous disaster experience, and scarcity of local resources inspired the creation of the Interim Haiti Recovery Commission (IHRC), a compilation of local and international stakeholders who agreed to collaboratively address the recovery challenges. Several studies have examined post-earthquake recovery initiatives under the leadership of local governments, but having …

A Case Study Of Joint Accountability Mechanism And Interorganizational Collaboration In Post-Earthquake Haiti, Jude J. Jean-Gilles

Walden Dissertations and Doctoral Studies

Abstract: The earthquake that hit Haiti on January 12, 2010, caused massive destruction of its capital city Port-au-Prince and its suburbs and killed over a quarter of million people. The recovery period that followed required effectiveness to plan and mobilize resources. The magnitude of the destruction, lack of local recovery plans or previous disaster experience, and scarcity of local resources inspired the creation of the Interim Haiti Recovery Commission (IHRC), a compilation of local and international stakeholders who agreed to collaboratively address the recovery challenges. Several studies have examined post-earthquake recovery initiatives under the leadership of local governments, but having …

Dynamic Disclosure: An Exposé On The Mythical Divide Between Voluntary And Mandatory Esg Disclosure, Lisa Fairfax

All Faculty Scholarship

In March 2022, for the first time in its history, the Securities and Exchange Commission (the “SEC”) proposed rules mandating disclosure related to climate change. The proposed rules are remarkable because heretofore many in the business community, including the SEC, vehemently resisted climate-related disclosure, based primarily on the argument that such disclosure is not material to investors. This resistance is exemplified by the current lack of any SEC disclosure mandates for climate change. The proposed rules have sparked considerable pushback including allegations that the rules violate the First Amendment, would be too costly, and focus on “social” or “political” issues …

Board Committee Charters And Esg Accountability, Lisa Fairfax

All Faculty Scholarship

We are currently witnessing a sharp increase in corporate attention on environmental, sustainability, and governance (“ESG”). The steep rise in corporate focus on ESG has prompted considerable criticism, not only from those concerned about how best to ensure that corporations are held accountable for their ESG commitments, but also from those who strenuously insist that corporate commitment to ESG is merely rhetorical or otherwise merely a passing fad. In an effort to shed light on the concerns around ESG accountability, and gain perspective about the potential illusory or short-term nature of ESG, I conducted my own survey of the committee …

The Impact Of Virtual Learning Modalities On The Academic Success Of Students In One Arkansas School District, Diane F. Richards

ATU Theses and Dissertations 2021 - Present

The COVID-19 pandemic changed the way Arkansas public schools’ offered students an education. While moving through this pandemic, many Arkansas schools implemented optional methods of delivery for their students. Some schools tried to maintain face-to-face classes, while others offered completely online classes. Still, others offered a hybrid format where students attended some face-to-face classes and online classes. One Arkansas school district offered all three options. School districts need guidance as to which teaching methods worked well. The long-term effects of the educational impact of COVID-19 are not known at this time. Schools could benefit from a guide with useful strategies …

Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore

Doctoral Dissertations and Projects

The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial …

Ethical Leadership Effects On Medical Laboratory Personnel Accountability Behaviors, Claude-Marthe Daverdine Cherizard

Walden Dissertations and Doctoral Studies

Ethical scandals have continued to generate disturbances in the corporate world and have encouraged ethics studies in organizations. Research has shown there is a relationship between ethical leadership and employee accountability in a variety of organizational settings, including healthcare. However, in medical laboratories that relationship has not been explored. A quantitative study was conducted to examine if medical laboratory employee perceptions of manager ethical leadership was associated with their own accountability behavior. A total of 69 participants responded online to three instruments to measure the study variables: ethical leadership was assessed by the Ethical Leadership at Work Questionnaire, employee accountability …

An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze

Doctoral Dissertations and Projects

This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …

Gao Bid Protests By Small Business: Analysis Of Perceived And Reported Outcomes In Federal Contracting, David M. Snyder

USF Tampa Graduate Theses and Dissertations

The purpose of this research is to better understand GAO bid protest outcomes, if they are perceived as effective by stakeholders particularly small businesses, and what implications perceptions of outcomes have for small businesses. As a small business owner in the U.S. Federal government contracting space, the rationale for this research improves my business’s performance and inform other small business practitioners of the practical utility of GAO protests. The GAO protest system is well intended American innovation in accountability of government agencies’ acquisition of supplies and services.

The GAO reports protest outcome rates are reflected as moderately effective at approximately …

Traceable Monero: Anonymous Cryptocurrency With Enhanced Accountability, Yannan Li, Guomin Yang, Wily Susilo, Yong Yu, Man Ho Au, Dongxi Liu

Research Collection School Of Computing and Information Systems

Monero provides a high level of anonymity for both users and their transactions. However, many criminal activities might be committed with the protection of anonymity in cryptocurrency transactions. Thus, user accountability (or traceability) is also important in Monero transactions, which is unfortunately lacking in the current literature. In this paper, we fill this gap by introducing a new cryptocurrency named Traceable Monero to balance the user anonymity and accountability. Our framework relies on a tracing authority, but is optimistic, in that it is only involved when investigations in certain transactions are required. We formalize the system model and security model …

Accountability’S Aa1000ap Standard: A Framework For Integrating Sustainability Into Organisations, Muhammad Bilal Farooq, Rashid Zaman, Muhammad Nadeem

Research outputs 2014 to 2021

Purpose: This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard. Design/methodology/approach: Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory. Findings: In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder …

Accountability Via Social And Financial Performance Of The Hospitality Sector: The Role Of Market Orientation, Soheil Kazemian, Hadrian G. Djajadikerta, Saiyydi Mat Roni, Terri Trireksani, Zuraidah Mohd-Sanusi

Research outputs 2014 to 2021

Purpose This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities. Design/methodology/approach In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran. Findings Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance. Research limitations/implications These findings …

Village Fund Accountability And Gendering In Masculine Hegemonic Institution: A Study During Covid-19, Desti Fitriani, Elvia R. Shauki, Siti Czafrani Pratiwi

ASEAN Journal of Community Engagement

The study is aimed to evaluate accountability and gender roles in enhancing the accountability of village fund and other government-related assistance during COVID-19 pandemic. This study employed an integrated framework of accountability, gender socialization theory and gender subtext theory. This study applies a case study with 2 (two) types of instruments, i.e., observations and semi-structured interviews. The villages observed have provided limited information regarding the BLT DD assistance and other COVID-19 related assistance. Consequently, the villagers did not have sufficient information to participate in the village decision-making process and to criticize BLT DD assistance and other COVID-19 related assistance distribution …

Reputation Matters: Building Internal Trust And Resilience With Effective Communication, Su Lin Yeo

Research Collection Lee Kong Chian School Of Business

Reputation is a crucial driver of business performance. In today’s crisis-ridden business environment, this corporate quality has never been more prized in organizations. Research has time and again demonstratedthat a favorable reputation offers long-term value for organizations. Reputation impacts everything from financial to relationships represented by public’s confidence in brand equity, human capital, earnings and future growth. Reputation-led companies have been shown to set the standard by leading the pack for other businesses to follow, and in times of a crisis, the reputation capital that they have amassed enable them to better recover from economic storms. However, unlike other business …

Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman

Jurnal Akuntansi dan Keuangan Indonesia

Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …

Creating Accountability And Increasing Efficiency By Implementing An It Service Management Solution, Priscilla Leon

Electronic Theses, Projects, and Dissertations

Creating a culture that values accountability and efficiency is a difficult task for any organization. Without metrics or systems in place to help with these problems, the task becomes nearly impossible. The focus shifts from accountability to covering your tracks and decreased efficiency are usually blamed on external factors. In higher education, the problem is far more severe. Management leadership and staff are accountable to the stakeholders of higher education, such as the students, community, and faculty. A lack of accountability and a decrease in efficiency, in the Education Department, have led to a need for a technological solution that …

A Review Of The Historical Roots Of The Union Conference Organizational Structure In The Seventh-Day Adventist Church And Inter-Structural Accountability, Eric Louw

Andrews University Seminary Student Journal

Over the last few years, a debate regarding the inter-structural relationship of each level of the Seventh-day Adventist Church has grown to the point where it can be polarizing, regardless of which side of the debate one is on. This tension has likely come about, at least in part, as a response to the ongoing gender role debate, which has given rise to the emergence of an “us vs. them” mentality between those who agree and disagree with the decisions of the General Conference Sessions and its Executive Committee. This paper looks at some of the historical data related to …

Achieving Broadened Accountability In Nonprofit Governance Through Social Competence Within A Community Of Practice, J. Bart Morrison

Management, Marketing, and Organizational Communication Department Faculty Works

The nonprofit sector is challenged by increasing public and stakeholder demands for a Broadened Accountability (BA). Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability and associated practices to achieve it are being developed in the literature. However, knowledge of obstacles to achieving Broadened Accountability and possible paths towards overcoming them has lagged. This paper attempts to stimulate research and contribute to such knowledge by 1) elaborating on the assertion that a central difficulty is found in a pair of perceived governance dilemmas that can drive leaders into either/or choices between …

Achieving Broadened Accountability In Nonprofit Governance, J. Bart Morrison

Management, Marketing, and Organizational Communication Department Faculty Works

Knowledge of obstacles to achieving Broadened Accountability (BA) in the nonprofit sector and possible paths towards overcoming them has lagged. This paper attempts to stimulate research and contribute to such knowledge by exploring the role that a Community of Practice (CoP) can play in avoiding governance dilemmas and developing grounded concepts around how certain relational practices contribute to the formation of a CoP. The study's ethnographic methods recorded and analyzed real-life interactions involving a board chair-CEO pair. The paper presents narrative description of these actions to convey its key contribution - a process model for overcoming obstacles to achieving BA.

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

Articles

Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Mutual Accountability And Its Impacts On Cross-Functional Teams, Lori E. Simms

Theses and Dissertations

The intent of cross-functional teams is to bring together diverse individuals of relevant functional expertise from across an organization to solve problems rapidly and efficiently. The difficulty with cross-functional teams is in establishing and maintaining mutual accountability because individuals come with their respective individual accountabilities and the methods for which those accountabilities were established. This qualitative study explored mutual accountability, how it is established, and its impact on cross-functional teams. Nine individuals participated in semi-structured interviews to explore how mutual accountability is established, barriers to establishing and maintaining it, and the impact of its presence or lack thereof on the …

Publicness And The Identity Of Public Foundations, Alexandra Williamson, Belinda Luke

The Foundation Review

This article investigates understandings of publicness in the context of public foundations in Australia by examining how perceptions of publicness inform and influence the practice and conduct of those grantmaking foundations. As part of a broader study on perceptions of accountability and identity in Australian foundations, the article provides empirical evidence from interviews with managers and trustees from a diverse group of public foundations suggesting that understandings and applications of two dimensions of publicness were significant: donations, or public money; and grantmaking, or public benefit. Further elements of publicness were expressed around foundations’ visibility and the transparency of their operations. …

Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull

Dissertations

United States nonprofits are governed by boards of directors who have legal responsibilities based on the fiduciary duties of care, loyalty, and obedience. Boards, along with the chief executive, are held responsible to fulfill these standards which are designed to hold nonprofits legally accountable to carry out their tax exempt purpose by using organizational resources for the intended purpose, avoid conflict of interest, and ensure compliance. However, despite this weighty responsibility and the voluntary nature of nonprofits, no standardized process exists to educate nonprofit leaders about their legal responsibilities.

While governance is a key area of nonprofit research, there is …