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This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars.

This paper presents the findings of a thorough literature review identifying the drivers, interpretations, definitions and results which management accounting scholars have associated with cost consciousness.

This paper has synthesized the definitions and interpretations by considering their conceptual broadness and the subjects that cost consciousness characterizes. In addition, various potential drivers of cost consciousness have been identified where management control systems play a major role. Also, this paper summarizes both the positive and negative outcomes which scholars seem to expect from an increase of cost consciousness.

Given that no prior work has focused on the conceptual development of cost consciousness, it was necessary to infer most of the interpretations, drivers and results which management accounting scholars have associated to the cost consciousness notion.

Cost consciousness is a concept that appears in hundreds of peer-reviewed articles on management accounting. However, only a handful of management accounting scholars have defined or evaluated this concept to a certain degree. As a result, what management accountants believe cost consciousness to be, how it is driven and what result may be expected from it, is nowhere to be found in any synthesized manner. The findings of this paper develop the concept of cost consciousness by illuminating the common use of the construct across various disciplines.

Identifies consumer market segments existing among Turkish consumers by using lifestyle patterns and ethnocentrism. Data for the study were collected through personal interviews in Istanbul. Survey findings indicate that there are several lifestyle dimensions apparent among the Turkish consumers which had an influence on their ethnocentric tendencies. Non‐ethnocentric Turkish consumers tend to have significantly more favorable beliefs, attitudes, and intentions regarding imported products than do ethnocentric Turkish consumers. Using the lifestyle dimensions extracted, three distinct market segments were found. Consumers in the Liberals/trend setters customer market segment showed similar behavioral tendencies and purchasing patterns to consumers in western countries. The findings provide some implications to marketers who currently operate in or are planning to enter into Turkish markets in the near future.

The purpose of this paper is to investigate strategy adopted in facility management (FM) and to introduce a framework of studying FM strategy.

The research reported in this paper adopted case study approach. In total, five case studies of FM practices of leading banks in Thailand were chosen. The key data and information were collected by using semi‐structured interview method supplemented by relevant documents. This study examined the FM practices profile, scope and operational programs by using a literature‐based analytical framework of FM strategy content.

Four types of FM strategy were identified based on key value intent that FM attempts to deliver to its organisation: business value focused, workplace focused, facility performance focused and facility cost focused. Each strategy represents a particular domain focus of FM practice, determined to support the organisation's core operations. The paper discusses two levels of strategy concerning FM.

The key findings of this research offer both practitioners and academic insights of FM strategies implemented in practices. However, the findings were derived from a rather small number of case studies and a certain industry.

The paper presents empirical evidence of FM strategy, which has been rare. To academics, it introduces a means and framework for FM strategy research.

The purpose of this paper is to provide new ways of thinking about what motivates consumers to choose the green alternative, ideas that will be helpful in reducing the unsatisfactory green attitude-behaviour gap. Consumers have many self-aspects. This paper shows why it is necessary to activate consumers’ pragmatic selves if we want to predict purchase behaviour. The pragmatic self is concerned with costs and reference prices. When researchers activate consumers’ idealistic selves, they get idealistic answers which deviate from actual behaviour. The study also distinguishes between green alternatives with desirable green or non-green self-benefits, and green alternatives with other-benefits that are difficult to comprehend.

This study is based on a consumer survey and the data is analysed with structural equation modelling. The concept environmental colour is introduced to understand purchase differences between different consumer segments on the market.

This study shows that consumers buy benefits, which is why dark brown consumers choose the green alternative when it has a competitive advantage. It also shows that the propensity to choose the green alternative is highest among consumers who in addition see green as a benefit and have the habit of buying other green products. Another result is that the green consumers have higher self-awareness than brown consumers and are very cost conscious.

Good decisions are based on what consumers actually do, not what they say they would like to do. This paper offers practical help on understanding consumers’ purchase criteria and how to activate their pragmatic selves. Much more could be done to promote the pro-self and pro-social benefits of making sustainable choices.

To get a sustainable world, it is urgent to understand what motivates consumers to pay extra for environmentally friendly alternatives.

This paper offers new theoretical insights on how researchers can reduce the green gap.

Examines the importance of delivering an all‐inclusive price bundle to consumers. A longitudinal study is conducted to test the role of expectations of both price and other costs (e.g. hassle, time spent) associated with a price bundle on perceptions of value across first‐time and repeat guests at an upscale resort/spa. The findings confirm that consumers consider more than just benefits (quality) and price when assessing value. Specifically, finds that providing an all‐inclusive price package, even if actual monetary outlay is higher, will significantly increase perceptions of value for first‐time consumers.

This study adopts complexity theory to explore behavioural brand loyalty (BBL) development by investigating brand perceptional components and loyalty programs (LPs) in the Japanese fashion market through a qualitative comparative study. The authors address two research questions: (1) Under the potential influence of the COVID-19 pandemic, do brand perceptions and LPs contribute to young generation's BBL toward three types of brands with different scales of store numbers and prices? (2) If so, under what conditions do these factors positively influence BBL?

This study considers the effects of complex factors and conditions on BBL formation by testing the asymmetric relationships that exist among brand perceptions, LPs, and BBL via fuzzy-set qualitative comparative analysis (fsQCA). The authors surveyed 751 Japanese consumers (aged 18–25 years) who had chosen 26 Japanese fashion brands as their favourites and participated in the LPs of those brands. The use of fsQCA supplements the existing research by explaining how causal variables affect BBL both positively and negatively.

The results (1) present multiple causal solutions in predicting high BBL by profiling young shoppers based on their psychological and behavioural characteristics; (2) show how causal factors and consumer characteristics work differently when developing BBL for different types of brands. The findings established that brand perceptions and LPs could affect BBL positively and negatively, depending on the characteristics of fashion brands and shoppers.

This study offers theoretical and practical implications in two main aspects: (1) the authors adopted a mixed methodology with quantitative and qualitative analysis to propose an integrated model that connects perceptional brand loyalty and LPs with BBL, based on three types of Japanese fashion brands; (2) the results offer multiple solutions for predicting the high level of BBL by profiling shoppers' characteristics, considering the impacts of the COVID-19 pandemic.

Business excellence relies heavily upon sustainable innovation. Still, sustainable innovation is an emerging concept in business practices and has yet to reach a common perception among small- and medium-sized enterprises (SMEs). This study aims to address sustainable innovation in SMEs and the factors driving sustainable innovation development.

An exploratory study was conducted to gain insight into the emerging concept of sustainable innovation in the SMEs’ context. Empirical evidence was collected from five case studies. Twenty-five interviews were conducted.

This study findings show that SMEs have different ways of understanding sustainable innovation, resulting in different approaches to integrate sustainable innovation into their business. In SMEs, sustainable innovation may not be a fixed concept due to its ambiguous boundaries and various ways of understanding. External and internal factors are driving SMEs’ sustainable innovation. It depends mainly on organizational culture and the capabilities of SMEs and their members in terms of cooperation and integration in work teams, conditions to achieve consensus, articulation of activities, coherence and commitment to the firms’ objectives. These factors collide and enhance each other and positively impact SMEs’ sustainable innovation.

The scientific relevance of this study lies in the integration of sustainable innovation research in the context of SMEs. There has been limited exploration of how SMEs perceive and engage in sustainable innovation and the factors that drive sustainable innovation development outside of large firms. This study empirically explored the concept of sustainable innovation in the context of SMEs to understand underlying factors related to sustainable innovation.