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Identifying the drivers that positively influence consumption of organic products is of utmost importance to reach consumers beyond the niche. Therefore, this study aims to propose an innovative framework which conceptualizes motivating beliefs and a simple decision-making heuristic as predictors of buying organic.

A structural equation approach is applied. Data were obtained from a nationwide panel (n = 1,760) and included survey data and scanner data for five different food categories.

The model is supported by actual purchasing data in all categories. While beliefs explained about 75 per cent of the variance in the decision-making heuristic for organic products, the heuristic in turn predicted up to 20 per cent of the variance in buying behavior.

Further research should aim to validate the proposed constructs and relationships and refine the factors.

Consumers have to understand and value the benefits of organic products. Self-interested and environmental beliefs are equally strong motivations which can be seen as an opportunity for marketing.

The results contribute to understanding the structure and the impact of heuristics and quantify the competing beliefs by which heuristics are driven.

The theory of planned behavior (TPB) served as a framework for identifying major antecedents of everyday green purchasing behavior and for determining their relative importance.

The German market research institute GfK provided data (n = 12,113) from their 2012 household panel survey. A two-step structural equation modeling approach was applied to test both the measurement and the structural model.

Willingness to pay (WTP) was the strongest predictor of green purchasing behavior, followed by personal norms. The impact of attitude is insignificant. This implies an attitude – behavior gap.

Individuals overestimate their self-reported WTP and behavior, which suggests that the share of explained variance is in reality lower. It has to be doubted whether consumers are objectively able to judge products by their environmental impact. Even if consumers are willing to buy a “greener” product, their subjective evaluation might be incorrect. Further research should be based on actual purchasing data. In addition, the attitude – behavior gap should be scrutinized by further research to identify further barriers to green consumption.

Consumers need to be aware that their consumption behavior can make a difference. They have to value the benefits of green products and understand why these are priced higher. Firms can apply pricing and promotional strategies addressing personal norms and inducing a higher WTP to capitalize on the opportunities of the green market segment.

The study integrates WTP and personal norms as critical predictors into the TPB and furthermore expands the extant literature on green purchasing behavior to cover daily consumer goods extending beyond organic food. This enhances understanding of the structure of the constructs and determines their relative importance.

There has been a call for additional managerial accounting research that examines the effect of non-pecuniary preferences (such as those for honesty and fairness) on managerial reporting decisions.

Drawing from trait theory, agency theory, and psychological contracts theory, Kidder (2005) suggests that personality traits and perceived unfairness in the workplace both help predict detrimental workplace behaviors, with perceived fairness affecting the honesty in reporting of some individuals but not others. We test Kidder’s (2005) theory in an experimental setting where participants have opportunity and incentive to report dishonestly.

Participants’ honesty preferences and ethical values (idealism and relativism) were measured, and the fairness of the participants’ employment contracts was manipulated. As predicted, higher preferences for honesty are significantly associated with honesty in reporting, suggesting that participants make trade-offs between increasing their own wealth and acting honestly. Additionally, the perceived fairness of compensation interacted with honesty preferences and relativism to affect honesty in reporting.

The implication for practice is that while a small number of employees are likely to consistently behave in honest or self-interested ways, firms may be able to positively influence the behavior of the majority of employees by enacting policies and procedures that contribute to perceptions that compensation is fair.

These findings contribute to our understanding of non-pecuniary preferences on managerial reporting decisions.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Psychological contracts represent unofficial or informal expectations that an individual holds, most commonly applied to an employer–employee relationship. Understanding psychological contracts helps explain the consequences of unmet expectations, including increased budgetary slack and reduced audit quality. This chapter reviews and synthesizes accounting behavioral research that discusses psychological contracts and that was published in academic and practitioner journals in the areas of financial accounting, management accounting, auditing, taxes, non-profit organizations, accounting education, and the accounting profession itself. Despite the prevalence of psychological contracts in the workplace and the applicability to behavioral research, accounting literature remains limited regarding applications of psychological contracts. This chapter aggregates research across all areas of accounting to provide suggestions for use of psychological contracts in future research and thus create a connected research stream.

This study aims to test bigenderism, a universalistic theory that purports to explain why trans men employees enjoy greater organizational acceptance and superior economic outcomes compared to trans women employees.

Respondents were presented with one of two case studies in which they had to choose whether or not to respect the right of a trans employee to use the restroom of their choice at work. The only difference between the two case studies was the gender of the trans employee. In one case, the employee was a trans man and in the other case, the employee was a trans woman.

The gender of the trans employee had no impact on the choices of the respondents.

The chief research implication is that heightened discrimination against trans men may better be explained by situational theories of transphobia rather than the universalistic theory that was tested in this paper. The primary research limitation was the use of American undergraduate business students as respondents.

Organizations need to be especially vigilant in protecting the restroom rights of their transgender employees, which may entail eliminating gender-segregated restrooms.

This paper is original in that it uses an experimental design to test the theory of bigenderism. It adds value by encouraging experimental research that examines situational theories of transphobia.

Policymakers worldwide have proposed a new contract – the ‘social impact bond’ (SIB) – which they claim can allay the underperformance afflicting not-for-profits, by tying the private returns of (social) investors to the success of social programs. We investigate experimentally how SIBs perform in a first-best world, where investors are rational and able to obtain hard information on not-for-profits’ performance. Using a principal-agent multitasking framework, we compare SIBs to inputs-based contracts (IBs) and performance-based contracts (PBs). IBs are based on a piece-rate mechanism, PBs on a non-binding bonus mechanism, and SIBs on a mechanism that, due to the presence of an investor, offers full enforceability. Although SIBs can perfectly enforce good behaviour, they also require the principal (i.e., government) to relinquish control over the agent’s (i.e., not-for-profit’s) payoff to a self-regarding investor, which prevents the principal and agent from being reciprocal. In spite of these drawbacks, in our experiment SIBs outperformed IBs and PBs. We therefore conclude that, at least in our laboratory test-bed, SIBs can allay the underperformance of not-for-profits.

This study aims to investigate how measuring the lean practices–performance relationship could add value to businesses.

Case-study methodology was used for the quantitative analysis of self-assessed lean capability scores and key manufacturing performance indicators from a global consumer goods company. Up to 80 sites over 3 years were analysed. Partial least squares structural equation modelling (PLS-SEM) is used to analyse the lean implementation–performance relationship.

Results show that different performance areas may be affected differently and suggest that the measured relationship may depend on the reliability of the self-assessment.

The research is based on the manufacturing sites of a single company, implementing the same lean methodology, producing similar products and using similar process technologies. This helps to control confounding variables but may limit the generalisability of the findings.

Practitioners can use the measurement method to improve lean-based performance-improvement projects. The study suggests that the PLS-SEM technique could improve the calibration of lean-practice self-assessment and could identify further areas for improvement.

Very few papers developed measurement methods for the effectiveness of lean-practice implementation using objective manufacturing performance data within a single multinational company.

Prisoners have an increased risk of cardiovascular disease (CVD) compared to the general population. Knowledge and risk perception of CVD can influence engagement in preventative behaviours that lower an individual’s CVD risk. This paper aims to explore prisoners’ knowledge of CVD, and prisoners and staff’s perceptions of prisoners’ CVD risk.

This was a qualitative study in which semi-structured interviews were conducted with 16 prisoners and 11 prison and National Health Services staff in a Scottish prison. Data were analysed thematically using the framework method.

Most prisoners had limited knowledge of CVD as they could not describe it or could only identify one or two risk factors or cardiovascular events. Both prisoners and staff viewed prisoners’ CVD risk as either pertaining to one individual, or pertaining to the general prisoner population. Unhealthy behaviours that were believed to increase CVD risk were linked to three perceived consequences of imprisonment: mental health problems, boredom and powerlessness.

To the best of the authors’ knowledge, this is the first study to explore the CVD knowledge of prisoners, and perceptions of CVD risk from the perspectives of prisoners and prison staff. Findings from this study indicate that CVD education needs to be a priority for prisoners, addressing knowledge of CVD, its risk and risk perceptions. Additionally, the findings indicate that individual and socio-environmental factors linked to prisoners’ CVD risk need to be targeted to reduce this risk. Future research should focus on socio-environmental interventions that can lead to reducing the CVD risk of prisoners.