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This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

The purpose of this paper is to explore, if, similar to other management initiatives, new public management may be a repackaging of already existent concepts. Emerging in the 1970s and 1980s as an innovative way to manage public sector elements, new public management affected both the ownership and management of public sector companies, services and utilities. Minimal research has been undertaken previously, using historic archival sources of public entities, to explore if elements of the concept originated prior to the 1970s.

This research draws on archival records from a publicly owned electricity company, covering about three decades from 1946, during which a large investment project was undertaken by the company. This study draws on key tenets of what is today called new public management, examining prior research to ascertain if similar elements were present in the case organisation.

When reviewing the progress of the investment project, many of the key elements of new public management emerged, even during the early part of the project.

There is little historical research on the origins of new public management, and the findings here suggest that it may not be entirely new. While this does not at all invalidate existing research, it suggests that new public management may be to an extent a repackaging of previously extant techniques. This opens up possibilities for future historic research in terms of how and why it was repackaged, and also what was/was not repackaged.

Based on stimulus-organism-response (S-O-R) theory and a serial multiple mediation model, this study aims to examine the relationships between cultural values and energy-saving behaviors as well as the mediation mechanisms of attitudes towards energy-saving and energy-saving intentions underlying these links.

A sample of 1,514 urban residents collected in five big cities in Vietnam and Structural Equation Modeling were employed to test the hypothesized model.

The study yields that energy-saving behaviors can be directly influenced by long-term orientation, but not by collectivism, while both collectivism and long-term orientation work as stimulus which immediately inspire attitude towards energy-savings and energy-saving intentions. Interestingly, attitudes towards energy-saving and energy-saving intentions not only serve as the most crucial predictors of entrepreneurial behaviors but also cooperate a serial mediation role in the impacts of cultural values on energy-saving behaviors.

The findings of this research can be valuable for policymakers to inspire urban residents’ energy conservation behavior for sustainable development goals.

This study contributes to the pro-environment literature by adopting the S-O-R theory to investigate the impacts of cultural values on the energy-saving attitude-intention-behavior relationships, explain the underlying mediation mechanism of energy-saving attitudes and intentions in transferring the influences of cultural values on energy-saving behaviors, and bridge the attitude-intention-behavior gap in the energy-saving research.

Application of foam in enhanced oil recovery requires a production of foam that is strong and stable enough to withstand a long period. There are numerous factors that may affect the performance of foam, among which is temperature. Therefore, this study aims to observe the foam performance at different temperature by evaluating the foamability and the stability of the foam.

In this study, bulk foam test using FoamScan was conducted to examine the effect of temperature on foam in the presence of crude oil. Nitrogen gas was sparged through the mixture of crude oil, an in-house developed surfactant, and sodium chloride solution as the brine at different temperatures to produce foam at a certain height. The crude oil was extracted from an oilfield in East Malaysia and the in-house developed surfactant was a mixture of amphoteric and anionic surfactants. A camera continuously recorded the height of foam during the generation and the collapse of the foam. The foamability and foam stability properties of each sample were taken as the indicators for foam performance. Furthermore, the entering, spreading and bridging analysis was run to observe the effect of the presence of crude oil on foam performance.

In general, the higher the temperature, the less stable the foam is. As the stability of foam is associated with the rate of liquid drainage, it was observed that as temperature increases, the rate of liquid drainage also increases. On the other hand, the entering, spreading and bridging analysis shows that there is entering of oil droplet happening on the interface of foam film that may promote the rupture of the foam film even more.

It was found that the temperature has a small impact on foamability, whereas the foam stability was significantly affected by the temperature. Therefore, it can be concluded that foamability is not necessarily interrelated to foam stability, contradicting to the findings of few authors.

The purpose of this study is to identify the capacity needs of building professionals to deliver environmentally sustainable buildings (ESBs) globally, from a unique systems approach. Through a review of extant literature, this study contributes to knowledge of the global delivery of ESBs by identifying research trends and gaps that can be tackled in future research, and current hotspots in capacity building (CB) research within the built environment (BE). The adopted systems approach to CB postulates that the construction industry is systemized in nature, and thus, CB solutions within the industry should be approached from a systems approach.

A literature search was conducted using the Scopus search engine, augmented by Google Scholar and Web of Science, to produce 54 relevant articles for analysis. The scientometric analysis was undertaken with the use of VOSViewer to better understand the broad literature on CB in the construction industry which would not have been possible with traditional data analysis. The content analysis allowed, for a systematic review of selected articles, to reveal key themes in this study.

Through a content analysis, four levels of CB were identified within the construction industry; individual level, organizational level, industry level and state level. Nine sub-capacities were subsumed under the four identified levels adopted from Potter and Brough (2004), including but not limited to Performance capacity, Workload capacity, Supervisory capacity, Industry Role capacity and Systems capacity. Under each sub-capacity, key questions were posed to aid identify the capacity needs of BE professionals. A framework for identifying capacity needs in the BE is proposed.

The findings of this study serve as a useful reference for practitioners and policymakers to assess their level of commitment to CB efforts for ESB delivery. The findings of this study have revealed that building the capacities of BE professionals to deliver ESBs should be addressed as part of a broader framework, interdependent on the other levels of CB in the systemic construction industry.

As a review study identifying capacity needs for BE professionals to deliver ESBs, this study enhances knowledge of CB within the construction industry.

The purpose of this paper is to examine employees’ safety behaviours (ESBs) within the beverage manufacturing industry. It also assessed employees’ perception of their own safety behaviours. It further investigated the impact of organisational culture (OC) on ESBs. Finally, the study identified the likely determinants of ESBs.

A survey methodology was employed as an appropriate approach. In total, 197 valid questionnaires were retrieved from employees working in the beverage manufacturing industry. The questionnaires were processed for quantitative analyses to test the hypotheses. A simple regression analysis was carried out to assess employees’ perception of their own safety behaviours and to investigate the impact of OC on ESBs. Descriptive frequencies and percentages were used to identify the determinants of ESBs.

The results suggest that employees’ perception of their own safety behaviour was positive. OC was reported to have a strong positive impact on ESBs. Safe working conditions, job satisfaction and organisational leadership were identified as the key organisational determinants of safety behaviours among the employees.

Interpreting these findings must be done with caution as the sample size was relatively small and solely obtained from four beverage manufacturing firms. Generalising the findings from this study must also be carefully done as the study is industry-specific and country-specific.

Besides the loss of talents through unsafe behaviours, accidents can hurt work performance, productivity and profitability of an organisation. Industry organisations and their managers can therefore implement perceptual, organisational and cultural interventions that reinforce appropriate safety behaviours among employees at the workplace.

Understanding these cultural, perceptual and organisational perspectives on ESBs is not only a significant input for safety behavioural analysis and interventions but can also reduce the socioeconomic cost of unsafe and risk behaviours among employees at the firm, industry, national and global levels.

The empirical tests of employees’ perception of their own safety behaviours are heavily biased towards data originating from the developed country industry settings which suggest that the dynamics of ESBs in the less developed economies are likely to be unknown. This study is first to examine ESBs in a developing country beverage manufacturing industry setting.

In Taiwan, an employee stock bonus (ESB) was accounted for as an earnings distribution rather than an expense – a remnant of the dominance of tax law over accounting standards. To enhance the usefulness of accounting information, the Securities and Futures Bureau (SFB) requires that public companies disclose imputed earnings per share (EPS) by deducting ESB from net income for the financial reporting, effective 30 January, 2003. Although the SFB‐imputed EPS considers ESB as firm expense, it ignores the resultant inflated number of shares outstanding. Therefore, it is expected that the disclosed ESB underestimates the dilutive effects of ESB and limits the intended purpose of the ESB disclosure. The purpose of this paper is to investigate how ESB dilutes EPS and how the SFB‐imputed EPS biases the price‐earnings relation.

Theoretical analyses and empirical tests.

First it was analytically illustrated that: the SFB‐imputed EPS, compared with the proposed EPS measure, underestimates the dilutive effects of ESB; the SFB‐imputed EPS downwardly biases the price‐earnings relation; and the proposed EPS preserves the relation between stock price and earnings. Controlling for firm growth and ESB issuance, empirical results were obtained that are generally consistent with the hypotheses. The SFB‐imputed EPS yields downward‐biased estimates of price earnings multiples. The downward bias is exacerbated as the dilution of ESB increases.

The proposed measurement of diluted EPS reflects the dilutive effect of ESB, upholds the price‐earnings relationship, and offers accounting standard‐setters a useful perspective for thinking about the dilutive effects of ESB.

The purpose of this paper is to explore how internal and external factors simultaneously drive firms to adopt green supply chain (GSC) initiatives and to construct a comprehensive research model by drawing upon institutional theory, stewardship theory, and view of performance.

The data collected from 380 manufacturers in the electrical and electronics industries in Taiwan were analyzed via structural equation modeling and bootstrapping.

First, institutional pressures affect the GSC initiatives of firms. Second, institutional pressures influence the environmental stewardship behaviors (ESBs) of managers. Third, the ESBs of managers affect the GSC initiatives of firms. Fourth, the GSC initiatives of firms influence their environmental performance, economic performance, and competitiveness. Fifth, the bootstrapping results reveal that institutional pressures indirectly affect the GSC initiatives of firms through the ESBs of managers.

Environmental sustainability has intensified the need for firms to develop a corporate culture. Future research can investigate the relationship among the institutional pressures, greening corporate culture, and GSC initiatives of firms.

Those managers facing institutional pressures must continually focus on the effects of external factors on the GSC initiatives of their firms. They must also increase their commitment and support to such initiatives to attain favorable levels of environmental performance, economic performance, and competitiveness.

This study integrates four streams of literature on institutional theory, stewardship theory, GSC initiatives, and view of performance. Apart from analyzing field- and organization-level data simultaneously, this paper is also the first to demonstrate the relationships among institutional pressures, ESBs of managers, GSC initiatives, and firm performance.

The earth-sheltered building is an adaptive strategy reducing energy consumption as well as increasing thermal comfort of the residents. Although this idea historically implemented in the city of Yazd, Iran, its effects on thermal comfort have not been studied thoroughly. This paper aims to discuss and analyze energy performance, in terms of parameters such as orientation, underground depth, nocturnal ventilation and its subsequent effects on thermal comfort in earth-sheltered buildings in Yazd.

Using EnergyPlus software, the obtained numeric data are precisely modeled, simulated and analyzed.

Results show that there is a direct relationship between depth of construction and energy consumption savings. The more construction depth of earth-sheltered buildings, the more percentage of energy consumption savings, that is of a higher rate in comparison to the aboveground ones. However, in south orientation, energy saving significantly reduces from depth of 2 m downwards and the annual indoor temperature fluctuation decreases by 50%. This subsequently yields to experiencing indoor thermal comfort for a significant number of days throughout the year. Considering the effects of orientation factor, the south orientation regardless of the depth provides the most desired outcome regarding energy savings.

Simulating the model generalized to the sunken courtyard can approve that the results of this research can be applied to the other models.

The purpose of this study is to examine factors, which influence information security culture among employees of telecommunications companies. The motivation for this study was the rise in the number of data breach incidents caused by the organizations’ own employees.

A total of 139 usable responses were collected via a Web-based questionnaire survey from employees of Malaysian telecommunications companies. Data were analysed by using SmartPLS 3.

Security education, training and awareness (SETA) programmes and information security awareness were found to have a positive and significant impact on Information Security Culture. Additionally, self-reported employees’ security behaviour was found to act as a partial mediator on the relationship between information security awareness and information security culture.

The study was cross-sectional in nature. Therefore, it could not measure changes in population over time.

The empirical data provides a new perspective on significant elements that influence information security culture in an emerging market. Organizations in the telecommunications industry can now recognize that SETA programmes and information security awareness have a significant impact on information security culture. Employees’ security behaviour also mediates the relationship between information security awareness and information security culture.

This is the first study to analyse the mediating effect of employees’ security behaviour on the relationship between information security awareness and information security culture in the Malaysian telecommunications context.