Published Academic Research
Gain A deeper understanding of accountability and sustainability with these top-tier peer-reviewed articles
“Dishing up morality: How chefs account for gratuity.” Journal of Business Ethics. 2024.
Abstract
This study delves into the intricate world of tipping, examining how restaurant chefs and chefowners morally justify this practice. While previous research has paved the way for understanding several of the nuances of tipping in the dining experience, little attention has been given to chefs’ perspectives on its moral dimensions. In today’s evolving restaurant dining landscape, tipping practices have become increasingly contentious. Therefore, it is imperative to grasp the ethical intricacies of tipping experiences, as they hold significant implications for social and economic interactions. This study focuses on interviews with culinary artisans—the masterminds behind the dining experience, including executive chefs, chef-owners, sous chefs, chefs de cuisine, private chefs, and pop-up chefs. Through these conversations, we explore the moral justifications for tipping, unintended consequences that arise, and the advent of tip coercion. Our findings shed light on the moral reasoning and ethical dynamics behind tipping practices. These findings offer a foundation for shaping theoretical frameworks, informing practical solutions, and guiding policy decisions in this complex realm.
“When given two choices, take both! Social impact assessment in social entrepreneurship.” Entrepreneurship & Regional Development. 2024. Forthcoming.
Abstract
This paper examines how social entrepreneurs construct impact arguments as they begin to assess social impact. We examined the experiences of 68 social entrepreneurs in Chile and discovered that the construction of arguments for the purpose of thinking about and experiencing impact is different than the arguments constructed to establish dialogues around it. We explain this dual argument construction as arguments for worth and arguments for legitimacy. We expand scholarship on argumentation by clarifying social entrepreneurs’ efforts to pursue adherence facing competing demands and reinforcing their willingness and ability to engage with social impact assessment. We advance the understanding of social impact assessment in social entrepreneurship across three areas: tensions, accountability and performance and extend Nicholls’ general theory by explaining what precedes the discursive space where the assessment of social impact reconciles facticity and validity to establish materiality.
“Pulling back the curtain of environmental accountability: How boundaries shape environmental identities in the ski industry” Accounting, Auditing, and Accountability Journal. 2023.
Abstract
Purpose – This paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how organizations in an industry without standardized environmental reporting navigate their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting.
Design/methodology/approach – Guided by Miles and Ringham (2019) the authors conduct an ethnography of the Montana ski industry. The ethnography includes extensive on-site observations at nine Montana ski areas and interviews with 16 ski area executives, two regulators and a land development executive.
Findings – The authors find three key boundaries – accountability structure, degree of regulatory burden and impact measurement approach – that shape the back-office economic and environmental framing of ski executives (Goffman, 1959, 1974). From these back-office frames the authors identify four front-office cultural performances – community ecosystem, quantitative ownership, approval seeking and advocacy platform – that represent the environmental engagement strategies at these resorts.
Practical implications – Understanding the relationships between boundaries and environmental engagement is an important step in developing appropriate industry-wide environmental accountability and sustainability expectations. The study’s findings extend to other industries that are both highly dependent onthe environment and are in the early stages of developing environmental reporting standards.
Originality/value – Ski resorts operate in an industry that is impacted by changes in the natural environment. The authors chronicle the process by which boundaries lead to framing which leads to environmental engagement in this weather-dependent industry. The authors explain the process of environmental identity building, the result of which both precedes environmental reporting and puts such reporting into context. In this sense, the authors show how boundaries are set and maintained in the ski resort industry, and how fundamental these boundaries are to the development of individual companies’ environmental engagement strategies.
“Dodd–Frank’s impact on community-bank investment models: A Bayesian structural time series analysis” Accounting & Finance. 2022.
Abstract
We use Bayesian structural time series (BSTS) methodology to test whether the Wall Street Reform and Consumer. Protection Act of 2010 (DF) caused changes in community bank business models. The BSTS methodology uses the pre-DF period to create synthetic counterfactuals for community-bank dependent variables of interest. In the post-DF period, the counterfactuals become predictions of the dependent variables had DF not been enacted. Comparing post-DF predicted versus actual dependent variables allows us to estimate the causal impact of DF on these variables of interest. We find that relative to assets, community banks significantly reduce their lending activities and significantly increase investment in securities and excess reserves.
Is it time to clean up US tax-exempt nonprofit reporting?” Sustainability Accounting, Management and Policy Journal. 2022.
Abstract
Purpose – US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to address these reporting and disclosure issues, for the purpose of sustainability and impact. Design/methodology/approach – First, the authors ask and then answer: is it time to clean up US taxexempt nonprofit reporting? Second, the authors develop a theoretical argument, based on commensuration of
impact, for a specific tax-exempt integrated report (IR), to compare the value of tax-exempt nonprofits. Third, this study offers an example of this tax-exempt IR in practice.
Findings – First, this study evidences the need for a drastic shift in the expectations and reporting practices of US tax-exempt nonprofits. Second, this study offers an IR framework that responds to recent scholarly calls to address organizational accountability boundaries and impact assessment in the nonprofit sector. Third, this contributes to sustainability policy conversation by mapping out an approach that US tax-exempt nonprofits could deploy to speed up the implementation of sustainable solutions (Sustainable Development Goal [SDG] 17).
Practical implications – This study contributes to sustainability conversation by closing with a discussion of why policymakers, managers and scholars should continue to push for maximum impact from US tax-exempt nonprofits. If addressing the UN SDGs is a desired outcome, then there is an immediate need for change in the way US nonprofits report what they do. This study suggests that learning from the European Union reporting practices and regulations will facilitate a move toward improved reliability, comparability and impact from US nonprofits.
Social implications – The aim of this paper was to present a disclosure framework that provides reliable and comparable information of the value created by tax-exempt nonprofits. This principle-based framework is rooted in the IR literature and extends into the prosocial world of tax-exempt nonprofits, recognizing that is
it goes farther than simply being a framework; it is a social process.
Originality/value – This paper responds to recent calls for more oversight and comparison disclosure mechanisms of US tax-exempt nonprofits, for the purpose of reducing social or environmental inequality. The framework makes an important contribution to the field of sustainability accounting, in that it promotes a principle-based approach for measuring and regulating tax-exempt nonprofits, in a way that motivates oversight and comparison of sustainability-related practices
“Two sides of the same coin: An opportunity to refocus (un)ethical analysis.” Business Ethics, Environment & Responsibility. 2022.
Abstract
Prior ethics studies highlight the importance of understanding positive or negative leader personality characteristics to improve organizational outcomes. However, few studies combine both positive and negative leader personality characteristics, to unpack and guide ethics theorizations. This lack of methodological balance restricts how we perceive leader ethics, our understandings
of organizational experiences, and therefore, our awareness of governance approaches. This study challenges the dominant ethics scholarly orthodoxy—which focuses on positive or negative leader characteristics—by combining self-determination theory and the Dark Triad perspective, to explore the plurality of ethical dimensions within organizational leadership. A case example is provided to highlight the need for this methodological awareness and four avenues of engagement are discussed to improve future organizational governance and ethics scholarship.
“Impact measurement in an emerging social sector.” Academy of Management Discoveries. 2022. With Pablo Muñoz.
Abstract
“When tax-exempt nonprofits detract value from society.” Academy of Management Perspectives. 2022.
Abstract
Nonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these tax exemptions are often positive, there are value-detracting situations in which the cost of granting the tax exemption is likely to exceed its benefits.
To date, explanations for these value-detracting situations remain scattered and discipline-centric. Therefore, the purpose of this paper is to clarify the conditions under which tax-exempt nonprofits detract value from society. We survey 15 years of tax-exempt nonprofit scholarship, across nine disciplines, and identify three value detracting conditions: policy-making and regulation intemperance, nonprofit management and governance distraction, and detection and prosecution inconsistencies. These three conditions interact and reinforce each other, compounding the value destruction to society. Overall, our findings offer important policy insights regarding the unintended consequences of tax exemptions, and our framework can be used to identify
negative-return situations.
“When tax incentives slow down positive change in social impact ecosystems and what we can do about it.” Journal of Business Venturing Insights. 2021.
Abstract
To advance positive change within social impact ecosystems, policy makers offer tax incentives in return for social value. Some social enterprises are exempt from paying taxes, with an expectation that they will create positive change in society. Yet, studies have highlighted that there are a growing number of value-detracting issues with tax exemptions, which detract from ecosystems of positive social change. Therefore, spotting and rectifying situations of potential value detraction is paramount. In this paper we offer a two-sided framework called SCAM/MEND, to identify and act upon the ‘dark side’ of tax exemptions in social impact ecosystems. The SCAM side of our framework allows ecosystem actors to spot situations in which negative outcomes are likely to emerge from tax exemptions. The MEND side of our framework offers policy makers and ecosystem actors a new course of action to redirect positive change efforts.
“Business model innovation as a window into adaptive tensions: Five paths on the B Corp journey.” Journal of Business Research. 2021.
Abstract
The B Corporation (B Corp) audit and certification acts as a third-party signal of social purpose business model innovation. It is argued that B Corp certification helps organizations to capture value above economic gains, from activities with ethical, sustainable or moral objectives. However, the varying journeys and certification motivations of B Corps are poorly understood. In this paper we use theory related to the process of organizational design (Zott & Amit, 2010) to unpack these variations. Starting from a longitudinal data set, we employ a deductive case analysis approach of 47 B Corps to identify five certification paths: brand wagoners, reprioritizers, evangelists, inertial benchmarkers and reconfigurers. Our findings help to identify and describe distinct B Corp journeys over time. We conclude with a discussion of how these findings contribute to current theory on social purpose business model innovation, firm value characteristics and how B Corps manage competing tensions among identity and action.
“Problems with crisis intervention.” Journal of Business Venturing Insights. 2020.
Abstract
Following the 2008 financial crisis, Congress passed the Dodd-Frank Act (DF) with the intent of reducing systemic risk posed by big banks to the country’s financial system. We empirically show that DF negatively impacted both the numbers and dollar amounts of small business loans issued by small banks. This new finding implies an unintended, counterproductive constraint on American venturing activities, particularly in rural communities. This should be of importance to academics and policymakers alike, considering that entrepreneurial activity is generally regarded as the backbone of the U.S. economy. Without adequate financing to small ventures, the ultimate health of the U.S. economy could be stunted. Our findings offer key insights into the fields of entrepreneurial finance, regulation and economic growth.
“Measuring the integration of social and environmental missions in hybrid organizations.” Journal of Business Ethics. 2020.
Abstract
This paper introduces a new typology and associated measure of social and environmental mission integration (SEMI) by conceptually framing a feature of hybrid organizations—the degree of integration of their revenue model and social–environmental mission. The SEMI measure is illustrated using a hand-collected sample of 256 North American Certified B Corporations. We explore the heterogeneity of SEMI scores by identifying external-facing correlates and demonstrate noncongruence with Certified B Corporation’s audit results. Overall, our findings advance existing knowledge of these hybrid organizations and how they balance their social–environmental missions with their economic objectives.
“Expanding strategic opportunities in nonprofits: Mapping the interdependencies of critical performance variables.” Nonprofit and Voluntary Sector Quarterly. 2019.
Abstract
“Going pro-social: Extending the individual-venture nexus to the collective level.” 2018. Journal of Business Venturing.
Abstract
The aim of this Special Issue is to demonstrate how drawing on multidisciplinary insights from the literature on prosociality can broaden the individual-opportunity nexus to make room for a variety of actors. Five feature articles emphasize the collective level of the analysis, underscoring the social distance between the entrepreneurs and the different communities they serve. Leveraging construal level theory, we abductively derive an organizing framework that helps us articulate how stretching or compressing social distance can transform initial opportunities into occasions for serving the greater good. We identify two distinct mechanisms present in all five empirical studies that explain how the needs and hopes of many others may add creativity, consistency and connectivity to one’s venture. We also connect these abductive insights with the two editorials that follow
this introduction and nudge our collective attention towards the research opportunities awaiting our academic community once we begin to relax the egocentric reference point that, until recently, has defined the discipline of entrepreneurship.
“’Bang for buck’ in microfinance: Wellbeing mentorship or business education?” 2018. Journal of Business Venturing Insights.
Abstract
Within the microfinance literature, there is a growing interest in institutional logics. This paper explores ways that microfinance institutions can overcome the logic-tension of offering developmental programs and maintaining financial stability. First, I conduct a randomized control trial in Uganda to examine the financial and non-financial outcomes of loan recipients. Second, I use results from the field experiment, in a resource allocation model, to optimize the goals of a lending institution. I find that wellbeing mentorship, rather than business training, is the best ‘bang for buck’ when considering the interests of both the women entrepreneurs and the microfinance lending institution.
“The impact of B Lab certification on firm growth.” Academy of Management Discoveries. 2019.
Abstract
We investigate the impact of B Lab certification—a rapidly growing type of third-party certification for organizations with social and/or environmental missions—on the short-term growth rates of certifying firms. To date, this kind of certification has generally been regarded as an unalloyed good for the organizations that adopt it; but prior research has overlooked the possibility that it may also entail attentional deficits and internal organizational disruption,
leading to a short-term growth slowdown. Our study reports results based on a novel, hand collected dataset of 249 mainly privately held North American certified B Corporations over 2011–2014. Our results, derived from a difference-in-difference framework, and augmented with insights from a set of in-depth interviews, identifies a short-term growth slowdown arising from certification, which is more pronounced for the smallest and youngest firms. These findings highlight the need for management theorists to pay greater attention to internal re-organization costs and external benefits flowing from B Lab certification; they also carry important practical implications for organizations contemplating certification.
“Imprinting with purpose: New pro-social opportunities and B Corp certification.” 2018. Journal of Business Venturing.
Abstract
Certified B Corporations are ventures that have chosen to embrace third party voluntary social and environmental audits conducted by an entrepreneurial non-profit enterprise called B Lab. In this special issue, we focus on the lifecycle of Certified B Corporations and its relation to the entrepreneurial journey. We highlight research at the intersection of opportunities and prosocial certification to identify patterns and processes which add significant value to ongoing conversations in the field of entrepreneurship while charting new research pathways. We develop a framework of prosocial venturing and certification that pinpoints several elements of likely consequence and curiosity. This offers new insights about the entrepreneurial process that hint at the importance of opportunity, identity metamorphosis and sedimentation/superseding work. We thereby interpret how the exploration of prosociality may add to conversations on how and why ventures resist or em
“Spiritually informed not-for-profit performance measurement.” 2017. Journal of Business Ethics.
Abstract
Performance measurement has far-reaching implications for not-for-profit organizations because it serves to legitimize, attract resources, and preserve expectations of
stakeholders. However, the existing theory and practice of not-for-profit performance measurement have fallen short, due in part, to an overuse of profit-oriented philosophies.
Therefore, we examine not-for-profit performance measurement by utilizing Marques’ (J Bus Ethics 92:211–225,
2010) ‘‘five spiritual practices of Buddhism.’’ Marques’ spiritual practices—a pro-scientific philosophy, greater personal responsibility, healthy detachment, collaboration,
and embracing a wholesome view—are the foundation of our research design. Responses from senior not-for-profit practitioners (n = 63) support the linkages between spiritual
practices and not-for-profit performance measurement. We identify three essential performance measurement principles
and elaborate on their capacity to generate awareness, higher meaning, and connectedness within not-for-profits.
“The case for competition: learning about evidence-based management through case competition.” 2014. Academy of Management Learning & Education.
Abstract
Over the last century, business cases have developed into a centerpiece of management education (Hammond, 1976; Mesney, 2013). More recently, the use of cases in business schools has extended beyond the classroom setting. Students around the world invest considerable time and energy to prepare for and compete in case competitions. We argue that an annual case competition should be established that embodies an evidence-based management (EBMgt) perspective. We extend previous suggestions about adapting casebased teaching to better support EBMgt (e.g., Goodman & O’Brien, 2012; Rousseau &
McCarthy, 2007), recognizing that such a shift requires a fundamental change to how many business educators use cases (Mesney, 2013). We believe an EBMgt-focused case competition can promote greater awareness and use of the EBMgt concept, benefiting students and other stakeholders.
“Unpacking not-for-profit performance.” 2014. Journal of Social Entrepreneurship.
Abstract
Little is known about the relationship between entrepreneurial orientation (EO) and performance within not-for-profit (NFP) organizations. Through the development of a conceptual framework for understanding how EO may function within an NFP context, we propose three separate interaction effect models to examine organizational performance outcomes as measured in terms of high growth. Four conceptualizations of high growth are offered. Based on a theoretical consideration of social capital and financial accounting theory, we propose that NFP executives who possess a combination of EO and two other key factors, a social mission orientation and financial sustainability orientation, will be a strong predictor of high-growth organizational performance. The model thus builds upon previous research that explores the relationship between entrepreneurial behavior, market orientation and performance by distinguishing between market and non-market stakeholders and the need to balance between both when pursuing entrepreneurial opportunities.