Belinda G. Luke
Queensland University of Technology
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Publication
Featured researches published by Belinda G. Luke.
International Small Business Journal | 2013
Belinda G. Luke; Vien Chu
This article critically considers distinctions between, social enterprise and social entrepreneurship from a theoretical perspective. Using case study analysis of 10 non-governmental organisations the paper explores these concepts empirically. Findings on social enterprise reveal a focus on the purpose of social businesses, while findings on social entrepreneurship reveal an emphasis on the processes underlying innovative and entrepreneurial activity for social purposes. Discussion of these findings indicates important developments relevant to informing the growing area of social enterprise and social entrepreneurship research. Implications extend to understanding the need for action to achieve social change, and an acceptance of risk when existing actions fail to achieve their intended outcomes.
Financial Accountability and Management | 2010
Belinda G. Luke
This paper examines accountability in the context of New Zealands state-owned enterprises (SOEs), and considers an accountability framework which extends beyond traditional (upward and outward) dimensions. While traditional accountability dimensions are clearly detailed in the legislation, less clear are the dilemmas and contradictions faced by SOEs, balancing multiple interests, and at times, conflicting objectives. These issues are explored through interviews conducted in two phases over a two year period with senior executives from 12 of the then 17 SOEs operating in New Zealand. Findings reveal a number of dimensions of accountability that extend beyond current conceptualisations of accountability in the public sector, often including multiple directions of accountability. Implications suggest the need for a more explicit framework of accountability relevant to the SOE context, which may serve useful in identifying potential pathways to conflict mitigation.
Qualitative Research in Accounting & Management | 2006
Belinda G. Luke; Martie-Louise Verreynne
Purpose – The purpose of this research is to elaborate on a model of entrepreneurship within the public sector. Design/methodology/approach – Case studies involving state-owned enterprises (SOEs) trace three examples of entrepreneurial ventures. Findings – A theme of strategic use of entrepreneurial action within these organisations emerges. It is argued that these examples are representative of both a field of enquiry and a specific concept which has been termed “strategic entrepreneurship”. Research limitations/implications – On the strength of the findings from this study we are able to draw two important conclusions. First, empirical support is found for the notion of “strategic entrepreneurship”, which is defined and explained in this paper. Second, incidences of strategic entrepreneurship are demonstrated in the SOEs, which extend the range of entrepreneurial types usually described in the public sector. Practical implications – A number of core and supporting elements of strategic entrepreneurship are identified, providing a clear framework for businesses. Originality/value – This paper progresses strategic entrepreneurship beyond the purely theoretical, by examining and analysing strategic entrepreneurship in an applied business setting, in this case public sector organisations.
Qualitative Research in Accounting & Management | 2013
Belinda G. Luke; Jo Barraket; Robyn Eversole
Purpose - – The purpose of this paper is to review the growing emphasis on quantifiable performance measures such as social return on investment (SROI) in third sector organisations – specifically, social enterprise – through a legitimacy theory lens. It then examines what social enterprises value (i.e. consider important) in terms of performance evaluation, using a case study approach. Design/methodology/approach - – Case studies involving interviews, documentary analysis, and observation, of three social enterprises at different life-cycle stages with different funding structures, were constructed to consider “what measures matter” from a practitioners perspective. Findings - – Findings highlight a priority on quality outcomes and impacts in primarily qualitative terms to evaluate performance. Further, there is a noticeable lack of emphasis on financial measures other than basic access to financial resources to continue pursuing social goals. Social implications - – The practical challenges faced by social enterprises – many of which are small to medium sized – in evaluating performance and by implication organisational legitimacy are contrasted with measures such as SROI which are resource intensive and have inherent methodological limitations. Hence, findings suggest the limited and valuable resources of social enterprises would be better allocated towards documenting the actual outcomes and impacts as a first step, in order to evaluate social and financial performance in terms appropriate to each objective, in order to demonstrate organisational legitimacy. Originality/value - – Findings distinguish between processes which may hold symbolic legitimacy for select stakeholder groups, and processes which hold substantive, cognitive legitimacy for stakeholders more broadly, in the under-researched context of social enterprise.
Innovation-management Policy & Practice | 2010
Belinda G. Luke; Martie-Louise Verreynne; Kate Kearins
Abstract This paper investigates the drivers and facilitators of innovative and entrepreneurial activity in three New Zealand state-owned enterprises (SOEs). Illustrative cases reveal that those aspects typically associated with entrepreneurship, such as innovation, risk acceptance, pro-activeness and growth, are supported by a number of other elements within the public sector context studied. These elements include external drivers related to performance, including operational excellence and cost efficiency. They also comprise internal facilitators such as a more flexible culture, an investment in people, a focus on branding, and the deliberate application and transfer of knowledge. The implications are twofold. First, that innovation and entrepreneurship in the public sector can go beyond government policy-making, with the SOE model representing an important policy decision and sector of the New Zealand Government. And second, that the impact of several SOEs on international markets suggests competition on the global stage will increasingly come from both public and private sector organisations.
International Journal of Public Sector Management | 2011
Belinda G. Luke; Kate Kearins; Martie-Louise Verreynne
Purpose – This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state-owned enterprises (SOEs). Design/methodology/approach – Financial returns of New Zealand SOEs were examined through a review of their annual reports over a five-year period. Dimensions of risk were examined through interviews conducted in two phases over a two-year period with senior executives from 12 of the (then) 17 SOEs operating in New Zealand. Findings – Findings indicate the potential for SOEs to operate as profitable government investments, with clear support for positive financial returns under NPM. However, variations noted within individual SOEs also indicate that profitable and commercial operations may not be possible in all cases. An examination of the risks associated with SOEs’ operations reveals a number of dimensions of risk, encompassing financial, political (including regulatory), reputational, and public accountability aspects. Practical implications – There is a need for an enhanced awareness on the part of internal and external stakeholders (such as the government and general public) of the risks SOEs face in pursuing higher levels of profitability. Also required, is a more acute understanding on the part of internal and external stakeholders (e.g. government and the public) of the need for SOEs to manage the range of risks identified, given the potentially delicate balance between risk and return. Originality/value – While previous studies have considered the financial returns of SOEs, or the risks faced by the public sector in terms of accountability, few have addressed the two issues collectively in a single context.
Entrepreneurship and Regional Development | 2015
Sharine Barth; Josephine Barraket; Belinda G. Luke; Juliana M. McLaughlin
The social economy as a regional development actor is gaining greater attention given its purported ability to address social and environmental problems. This growth in interest is occurring within a global environment that is calling for a more holistic understanding of development compared to traditionally economic-centric conceptions. While regional development policies and practices have long considered for-profit businesses as agents for regional growth, there is a relatively limited understanding of the role of the social economy as a development actor. The institutional environment is a large determinant of all kinds of entrepreneurial activity, and therefore understanding the relationships between the social economy and broader regional development processes is warranted. This paper moves beyond suggestions of an economic-centric focus of regional development by utilizing institutional logics as a theoretical framework for understanding the role of social enterprises in regional development. A multiple case study of ten social enterprises in two regional locations in Australia suggests that social enterprises can represent competing logics to economic-centric institutional values and systems. The paper argues that dominant institutional logics can promote or constrain the inter-play between the social and the economic aspects of development, in the context of social enterprises.
Social and Environmental Accountability Journal | 2016
Belinda G. Luke
ABSTRACT This paper examines the need for a framework for social enterprises to measure and report on social performance. Reviewing social reporting practice, and concepts central to financial reporting, this paper presents a framework for social performance reporting in the context of social enterprises. A Statement of Social Performance and is developed, through consideration of social reporting approaches, influences, and issues in third sector and private sector organisations. This Statement is applied in the context of an employment and training social enterprise, demonstrating its application in practice.
Organization | 2012
Belinda G. Luke; Kate Kearins
This article examines a case of academic plagiarism and the subsequent treatment of the issues across several academic institutions. It calls for academic leaders in universities to act on what constitutes a serious breach of standards, engendered in part by broader institutional norms and values promoting the need for publications in a ‘publish or perish’ environment. While universities often promote high-sounding ideals and would generally wish to be seen to uphold high academic standards, it is argued that silence and complicity surround the way in which instances of plagiarism in academic publications are often dealt with. Actions (and inaction) by academic leaders in universities in dealing with cases of academic plagiarism speak volumes in terms of the values academic institutions profess, and those they actually uphold. The article prompts readers to consider the need for a more consistent and proactive stance on the part of their own institutions to exercise ethical leadership in identifying and addressing academic plagiarism when it occurs.
Pacific Accounting Review | 2008
Belinda G. Luke
Purpose – The purpose of this study is to consider the potential for profit under new public management, through a study of New Zealands state‐owned enterprises (SOEs).Design/methodology/approach – “Examination from the outside” involved analysis of financial data from 2001 to 2005 for the SOE sector. “Inquiry from the inside” involved interviews with senior executives from 12 of the 17 SOEs operating in New Zealand.Findings – Findings indicate the potential for SOEs as profitable government investments, with clear support for financial returns under NPM.Research limitations/implications – While this study is limited to SOEs in New Zealand, it provides valuable insight into one countrys SOE sector, and offers a platform for similar studies in other countries. Strong financial returns from several SOEs highlight the potential for SOEs as valuable investments, and an important alternative to traditional sources of government funding. However, variations noted in the financial returns of individual SOEs al...