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This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.

Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.

EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.

This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.

Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.

The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

This paper aims to reveal the curvilinear relationships between perceived development human resource practices (DHRPs) and both affective commitment and work stress, and the moderating effects of age on the curvilinear relationships.

Hypotheses were developed from an employee-oriented contingent view based on the person-job fit theory and lifespan development theories. Methods suggested by Haans et al. (2016) and Dawson (2014) to test curvilinear relationships and related moderations, and a two-wave survey data from 742 Chinese employees were used.

The results showed that perceived DHRPs related to affective commitment in an inverted U shape and work stress in a U shape. However, age moderated the nature of the relationships such that both the curvilinear relationships only existed under low age while under high age perceived DHRPs related to affective commitment positively and work stress negatively.

This study advances the prevailing linear (positive or negative) thinking on the DHRPs–outcomes relationships by showing that perceived DHRPs relate to both affective commitment and work stress nonlinearly. Moreover, different from existing findings that age moderates the strength of the linear DHRPs–outcomes relationships, the results indicate that age moderates the nature of the relationships between perceived DHRPs and affective commitment and work stress. This implies a refined age-differential approach to use DHRPs to sustain a committed and healthy workforce in the context of workforce aging.

This study aims to provide a new vision for investigating the different human resources management (HRM) practices in hotels after the COVID-19 pandemic.

A quantitative research approach was adopted using confirmatory factor analysis and structural equation modeling to reveal updated priorities and relations as stated by 504 hospitality employees.

The research approach contributed to highlighting exciting findings, as training and development (T&D) had an insignificant effect on turnover intention (IT) or affective organizational commitment (AOC) following the COVID-19 pandemic; job security (JS) had the highest impact on AOC and compensation had the highest effect on TI.

Individual HRM practices have different strong impacts on employee outcomes. This paper provides human resource directors with realistic and practical implications to boost individuals' AOC and reduces their intention to quit their job in conditions of uncertainty and ambiguity.

This pioneering study reveals the influence of HRM practices in the hospitality HRM systems regarding employee attitudes and behaviors, especially after the COVID-19 pandemic. It provides novel theoretical and practical contributions.

This study aims to find out whether firms in the local textiles industry are benefiting from the combined implementation of lean practices (LPs) and quick-response manufacturing (QRM) during the era of COVID-19. The study further explores the mediating role played by quick response manufacturing in the relationship between LPs, internal process performance (IPP) and customer performance.

A questionnaire is used to garner data from 123 local firms in Ghana’s textile industry. The analysis for all the hypothesized relationships is done using partial least square structural equation.

The results of the study indicate that LPs significantly strengthen the implementation of QRM. The result also suggests that LPs and QRM can be combined to influence IPP and customer performance. The results further suggest that QRM mediates the relationship between LPs, IPP and customer performance.

This study proposes and develops an integrated research model that explores the synergistic application of LPs and QRM in achieving improvements in IPP and customer performance from an emergent country perspective during the era of COVID-19. QRM serves as an important mechanism through which the relationship between LPs, IPP and customer performance can be explained.

This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural equation modelling (PLS-SEM) approach.

An extensive literature review is conducted to develop a conceptual framework. The variables identified from the literature review are included in a cross-sectional survey which gathered a total of 203 valid feedback. The variables for challenges are grouped under their relevant construct using exploratory factor analysis. Then, a hypothesized model is developed for PLS-SEM analysis using Smart PLS software. Later, the outcome of the model is further validated by nine construction experts using a semi-structured questionnaire survey.

The results rationalized the relationships between the COVID-19 H&S measures, challenges in implementing COVID-19 H&S measures on construction sites and the innovative technologies in transforming construction H&S management during the COVID-19 pandemic. The possible challenges that obstruct the implementation of H&S measures are highlighted. The potential technologies which can significantly transform H&S management by reducing the impact of challenges are presented.

The findings benefited the industry practitioners who are suffering disruption in construction operations due to the pneumonic plague.

By developing a conceptual model, this study reveals the contribution of technology-based H&S management for construction projects during the COVID-19 pandemic, which remains under-studied, especially in the context of the developing world.

The surge in pharmaceutical and health supplement usage among consumers aims to enhance personal well-being. This growing opportunity for pharmaceutical brands has resulted in increased market share and intensified industry competition. Using the theory of planned behaviour (TPB), this study aims to identify the factors influencing Malaysians’ choices regarding pharmaceutical and health supplements. In addition, the variable of past behaviour was incorporated to account for consumer decisions based on prior experiences.

Using purposive sampling, 300 questionnaires were gathered and analysed via Statistical Package for the Social Sciences and structural equation modelling technique via Analysis of Moment Structures software to validate the reliability of each variables and the postulated relationships within the research framework.

Results revealed a pronounced impact of past behaviour on the intention to consume pharmaceutical and health supplements. The mediating role of perceived behavioural control in bridging past behaviour and consumption intention was also ascertained. Notably, the findings support the inclusion of past behaviour in the TPB as a pivotal determinant of intention.

The insights gleaned underscore the escalating trend of pharmaceutical consumption in Malaysia, providing strategies to enhance and maintain the competitive edge and market position of pharmaceutical brands.

The purpose of the present study is to examine and validate a research model encompassing power distance belief, need for uniqueness, self-monitoring, self-construal, social adjustive attitude, and value-expressive attitude as the causal antecedents for conspicuous luxury consumption.

Survey data was collected from a large consumer panel. The study applied a combinatory partial least squares structural equation modelling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approach in examining the research hypotheses and proposition.

The results indicated the effects of power distance belief, need for uniqueness, self-monitoring, and self-construal on social adjustive attitude and value-expressive attitude, which in turn determine conspicuous luxury consumption. In addition, the fsQCA findings revealed three configurations that articulate the complex interactions of the causal antecedents.

This study enriches the literature by providing a comprehensive understanding of the psychological motivation factors that drive conspicuous luxury consumption and assists luxury retailers in developing targeted strategies to appeal to consumers.

This study aims to assess the efficiency of managing working capital in 1,388 Indian manufacturing firms from 2008 to 2019 and investigate the effects of firm-specific and macro-level determinants on working capital management (WCM) efficiency.

The current study accommodates a slack-based measure (SBM) in data envelopment analysis (DEA) for computing WCM efficiency. Further, we implement a panel data fixed-effects model that controls for heterogeneity across firms in determining the relationships of selected variables with WCM efficiency.

The results highlight that manufacturing firms operate at around 50 percent efficiency, which is constant throughout the study period. Furthermore, among the selected variables, yield, earnings, age, size, ability to create internal resources, interest rate and gross domestic product (GDP) significantly affect WCM efficiency.

Instead of the traditional models used for assessing efficiency, the SBM-DEA model is unit-invariant and monotone for slacks, implying that it can handle zero and negative data, which overcomes the incapability of prior DEA models. Hence, this provides accurate efficiency scores for robust analysis. Additionally, this paper provides a holistic working capital model recognizing firm-specific and macro-level determinants for a more explicit estimation of the relationship between WCM efficiency and the selected determinants.

The aim of this paper is to analyse the spillover effects of microcredit on the economy of Ecuador, with a particular focus on its potential as a poverty alleviation mechanism.

To address our research questions, we take into account the distance between cantons (Ecuador’s own administrative distribution) by adopting a spatial autoregressive (SAR) model. To this end, a database will be constructed with macroeconomic information about the country, broken down by canton (administrative division of Ecuador), and in a 2019 cross section, with a total of 1,331 microcredit operations in all 221 of Ecuador’s cantons.

We find a positive effect of microcredit on these neighbouring regions in terms of wealth generation.

We acknowledge that this study is limited to Ecuadorian cantons. Nonetheless, it is crucial to emphasize that focussing on an under-represented developing country like Ecuador adds significant value to the research.

Facilitating access to microcredit is one of the main solutions to address the goals proposed in the sustainable development goals (SDGs).

Microcredit activity contributes to the creation of value and wealth in Ecuador, exerting a spillover effect in neighbouring areas that can generate positive multiplier effects and alleviate poverty. For all of the above reasons, our proposal for the country is to support and promote microcredit as one of the main solutions to address the goals proposed in the SDGs.

The novelty of this study lies in the use of spatial econometrics to observe the indirect effects of microcredit on the regions bordering the canton in which it was issued, thus examining the spatial effects of microcredit on wealth distribution.

The main goal of this study is to determine the role of employee commitment in the relations between the compensation system and turnover intentions of employees in the Republic of Serbia, as well as to investigate whether there is a mediating effect of employee commitment in this relation.

The primary methodology implemented in the research was data gathering, obtaining theoretical research works on the proposed relations and empirical studies based on the PLS-SEM, analysed by IBM SPSS Statistics and SmartPLS data processing software. The data for the analysis was obtained from a total sample of 764 employees, collected in the Republic of Serbia via an online questionnaire.

The results indicated a positive statistically significant relationship between the formative construct (compensation system) and reflective construct (commitment), as well as a negative statistically significant relationship between the compensation system and reflective construct (turnover intentions). Employee commitment partially mediates the relationship between the compensation system and turnover intentions of employees.

The study was conducted in Serbia and is thus rooted in the specific national context which is characterized by high power distance and high uncertainty avoidance and more collectivistic society with feminine values more expressed. Most of the previous investigations related to the mentioned constructs were performed in companies from more developed countries, including Western Europe and the United States of America, whereas there has been no such research conducted in Serbia to date. The results portrayed a mismatch between the expected relations regarding the attitudes of employees to the rewards and the proposed national context. Modern companies in Serbia need to follow a modern reward mechanism to build stronger commitment and decrease turnover intentions. Moreover, in most earlier research works, compensation was examined in terms of satisfaction with rewards, while this study was based on questions related to perceptions of employees toward HR compensation practices (“The organization offers me”-type questions), not related to their satisfaction. Further, in the majority of previous research works, the compensation system was examined as a variable in combination with other HR processes (staffing, training and development, career development, employee relations, HR planning, communication, etc.), as a HPWP, while in this case the authors used only the practice of compensation (reward elements and employee performance evaluation) to investigate relations with commitment and turnover intentions.