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The purpose of this paper is to link national cultural values to personal pro‐environmental value orientations, in order to investigate why the salience of pro‐environmental value orientations differs cross‐culturally. A value‐based model is proposed and tested in a multinational study.

An empirical investigation of 1,096 consumers was conducted in five nations with a different cultural profile on the two cultural dimensions in‐group collectivism and assertiveness. The paper applies multi‐group structural equation modelling to test the moderating effect of culture on the impact of pro‐environmental values on attitudes and subjective norms.

The study reveals that the influence of a pro‐environmental value orientation differs substantially, according to national cultural values. While an ecocentric value orientation is important in the US, Canadian, German, and Australian samples which hold individualistic values, an anthropocentric value orientation is salient in the Russian sample, characterized by collectivistic values. The hypothesized influence of the national cultural value assertiveness, however, could not be established decisively.

First, the present study considers culture as a national value on an aggregated level. Future studies should take into account cultural values at different levels of aggregation. Second, since only one collectivistic society is the object of the investigation, the results are limited in terms of generalizability.

In order to address the ecocentric value orientation in the analyzed individualistic societies, marketers should emphasize benefits for the environment in the USA, Canada, Australia, and Germany. By contrast, the positive consequences for humankind in general and future generations should be stressed in the collectivistic Russian sample.

The paper contributes to the literature by integrating both individual and national perspectives on the value‐based drivers of environmental concern. The study also provides insight into pro‐environmental consumer behavior in an emerging market (namely Russia), which has so far been neglected in cross‐cultural research.

The purpose of this paper is to explore and compare the core operating values of Catholic and Buddhist entrepreneurs.

The study is an empirical investigation of the value-orientations of Catholic and Buddhist entrepreneurs in Hungary. By applying qualitative content analysis, document analysis and qualitative comparative analysis, the study presents the distinctive spiritual values in business.

Regardless of their different approach, Catholic and Buddhist value-orientations are implemented in the same value-dimensions that are: the ontological conceptions, procedural aspects, and the other-directedness of business activities.

The findings substantiate the understanding of the behavior and the motivations of spiritually value-oriented entrepreneurs, furthermore Catholic and Buddhist values may serve as inspirations of genuine ethical behavior in business. By promoting these values a more ethical, more sustainable economic framework can be established.

Spiritual values are studied by comparing the value-orientations of Catholic and Buddhist entrepreneurs. Furthermore, the study explores Catholic social teaching and Buddhist economics, and their practical implementation in a comparative way.

The purpose of this study is to explore the relationships among consumers’ environmental value, low-carbon knowledge, perceived value of green hotels and behavioral intention to stay in green hotels as well as willingness to cooperate with green hotels’ environmentally friendly practices.

Structural equation modeling and indirect effect estimation through bootstrapping technique were performed using 415 valid questionnaires collected from customers who had green hotel stay experiences in Taiwan.

The analytical results indicate that environmental value and low-carbon knowledge positively affect perceived value of green hotels, which in turn positively affect consumers’ behavioral intention to stay in green hotels and willingness to cooperate with green hotels’ environmentally friendly practices. Perceived value of green hotels also partially mediates the effects of environmental value and low-carbon knowledge on two behavioral intention variables.

This study provides numerous valuable implications for green hotel operators to develop effective strategies to increase consumers’ perceived value of green hotels and their behavioral intention toward green hotels.

This study is among the first to test not only the main effects of environmental value and knowledge on consumer perceptions of the value of green hotels, but also the mediating effect of consumers’ perceived value of green hotels for the relationships between environmental value, environmental knowledge and two behavioral intentions toward green hotels.

Given the unclear lines between traditional and newly emerged luxury, this research aims to explore which luxury consumption values are important to young consumers (aged 18–44) in the USA and how such new luxury consumption is driven by their personal values. This research thus has two aims. The first is to define new luxury by examining the consumption values that distinguish it from traditional luxury. The second is to examine the personal values that drive these new luxury consumption values, which affect consumers’ intentions to engage with a new luxury brand.

Two studies were conducted. In Study 1, a conceptual framework was developed to define new luxury from the consumption value perspective, based on a comprehensive review of the traditional luxury and emerging or new luxury literature. In Study 2, the framework was further extended to include the driving sources (personal values) and the consequences (intentions to engage with a new luxury brand), which were subsequently examined with empirical model testing. The data were collected via an online survey with consumers recruited through Amazon Mechanical Turk (n = 318) and examined with exploratory factor analyses and path analyses.

The results suggest five major new luxury consumption values that help empirically define new luxury, revealing a trend shift in luxury consumption: inconspicuous consumption, self-directed pleasure, intrinsic experiential value, personal fulfillment and sustainability. Among these five values, three (intrinsic experiential value, personal fulfillment and sustainability) were the most significant factors in directly affecting customer intention to engage with a new luxury brand. The results also found five notable personal values driving new luxury consumption: achievement, benevolence, self-direction, self-esteem and ecocentrism.

While new luxury concepts have been explored conceptually and qualitatively in previous studies, there is a lack of empirical research that clearly defines what new luxury is and that offers testable constructs. This study’s empirical framework for new luxury expands the line of investigation into new luxury consumers, brands and products.

The purpose of this paper is to investigate how consumers’ altruistic values influence their personal norms, environmental attitudes, subjective norms and perceived barriers, all of which in turn influence their pro-environmental behaviour (i.e. the purchase of energy efficient household appliances).

This research follows a hypothetic-deductive approach. A unique conceptual model examines the role of consumers’ altruistic values in relation to their environmentally responsible purchase behaviour. Structured questionnaires were administered to randomly selected Vietnamese consumers who visited busy electronics and appliance specialist stores, which yielded 682 usable responses.

Structural equation modelling revealed that consumers’ altruistic values tend to positively influence their personal norms, environmental attitudes, subjective norms and mitigate their perceived barriers in relation to the purchase of energy efficient appliances.

Marketers, policymakers and sustainability campaigners should develop relevant communication and education programmes that emphasise the importance of purchasing energy efficient appliances for the environment and society, arousing consumers’ sense of moral obligation and societal responsibility to purchase such products. They should also provide a convenient and easily accessible shopping environment for consumers.

This research makes an important contribution by presenting and testing a new altruistic-values-based model that seeks to understand consumers’ environmentally responsible purchase behaviour. This model could serve as a blueprint for future studies in the domain of pro-environmental behaviour, especially those in emerging markets.

This paper aims to explain the discrepancy between pro-environmental intentions and behaviors with moderating effects of two socio-cultural values (espoused individualism and faith in others) on the link between intentions and actual behaviors to save electricity.

An online survey of 303 consumers in Hong Kong with a structured questionnaire was used to collect the data to test all the hypothesized relationships.

Attitude toward saving electricity has a significant positive effect on the intentions to save electricity, but subjective norms and perceived behavioral control have no such effect on intentions but do positively affect the actual electricity saving behavior. Finally, the link between intentions and behavior to save electricity is negatively moderated by espoused individualism and positively by faith in others.

This study was conducted with a sample of consumers in Hong Kong; hence, its findings may not be generalizable to other countries.

This study provides new insights into the link between pro-environmental intentions and behaviors by looking beyond the theory of planned behavior and exploring the moderating role of socio-cultural values on the intention-behavior link.

This study aims to provide novel insight into cognitive and emotional factors contributing to green customer citizenship behaviours, as mediated by green attitudes in general and moderated by culture.

The investigation was guided by the “value attitude behaviour hierarchy” and green customer emotions, which served as a framework for understanding the mediating effect of attitude on the relationships between cognitive and emotional factors (green consumption values and emotional affinity towards nature) and customer citizenship advocacy and feedback behaviours. Data was obtained from respondents in the USA and South Korea. Multi-group confirmatory factor analysis, structural equation modelling, bootstrapping and Wald tests were performed to conclude on the model and verify the moderating effect of culture on the indirect effects established.

In both countries, green consumption values and emotional affinity towards nature positively influence green attitudes and stimulate feedback behaviour. Green attitudes only predict advocacy in the USA. Culture moderates the majority of the indirect effects examined.

The model presents a novel approach to stimulate green advocacy and feedback behaviours and may aid firms in closing the “green gap” and co-create value with customers. Firms could profit from customers advocating the benefits of green purchasing to other customers and providing feedback on interventions required that will convince reluctant customers to make a purchase.

This study offers a multicultural perspective on the connection between a novel set of cognitive and emotional factors and green customer citizenship advocacy and feedback behaviours that may directly and indirectly influence green purchasing, value co-creation and closing of the “green gap”.

This study aims to examine the effects of environmental knowledge, perceived environmental responsibility and altruism on tourist’s intention to stay in green hotels. In addition, the mediating role played by tourists’ attitudes, including ecocentric and anthropocentric attitudes, is explored.

Data were collected from 393 international tourists in Malaysia. This study followed a cross-sectional approach and applied the partial least squares – structural equation modelling using SmartPLS version 3 software to analyse the data and test the hypotheses.

The results indicated that environmental knowledge, altruism, environmental responsibility and ecocentric and anthropocentric attitudes positively influence tourists’ intention to stay in green hotels. Ecocentric attitudes mediate environmental knowledge, altruism, environmental responsibility and intention to stay in green hotels. However, environmental knowledge and altruism do not influence anthropocentric attitudes. Likewise, anthropocentric attitudes do not mediate the relationship between environmental knowledge, altruism, perceived environmental responsibility and intention to stay in green hotels.

This study posed several theoretical and practical implications that will benefit future researchers and practitioners while exploring tourists’ behaviour in a green hotel context.

This study makes a unique and significant contribution by including ecocentric and anthropocentric attitudes in a unified model underpinned by the Theory of Planned Behaviour and the Value-Basis Theory.

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.

The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.

Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.

The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.

This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.