Search results

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

To protect the environment and society, research on responsible behavior and personal values has increased. Values have been identified as important for understanding and predicting environmental preservation behaviors. The purpose of this study is to analyze the validity and reliability of the Environmental Portrait Value Questionnaire in the Spanish context.

The new version of this questionnaire was administered to 742 university students (46.4% male and 53.6% female) from 16 regions in Spain.

The results of adapting and testing the instrument’s psychometric properties were consistent with accepted criteria for validity and reliability. Therefore, this updated and contextualized instrument has the potential to contribute to academic advances in the sense of expanding the empirical practice of studying environmental values. Fifteen items from the original version were retained, grouped into four factors as in the original version: Altruistic – five items; Egoistic – four items; Biospheric – three items; and Hedonic – three items. The final version showed adequate fit indices and reliability measures.

This instrument is a powerful resource for the Spanish academic community because using this application it will be possible to assess the degree of commitment of young adults to the goals of sustainability and environmental protection.

This study investigates the relationship between stakeholders and implementing environmentally sustainable practices (ESPs) by Thai restaurant chains.

A survey method using the questionnaire was used to collect data from 400 owners/managers of Thai restaurant chains. The structural equation modeling (SEM) was used to determine the relationship between stakeholders and the implementation of ESPs by Thai restaurant chains.

The finding revealed that both primary and secondary stakeholders significantly influence implementing ESPs, with no moderating effect of environmental knowledge on primary stakeholders regarding implementing ESPs.

The results can help restaurant chain businesses understand how stakeholder power, in response to their regular interactions and societal expectations, affects the implementation of ESPs.

This study is among the first study to investigate the effects of stakeholder pressure on the implementation of ESPs in Thai restaurant chains in Thailand. By looking at restaurant chains, the authors add to the body of knowledge on ESPs in the hospitality sector and offer insights on the role of stakeholders and the moderating role of environmental knowledge.

This study aims to testify the effects of green marketing on peer-to-peer (P2P) accommodation consumers’ repurchase intention and positive word-of-mouth (WOM) towards P2P accommodation platforms through the mediation of trust and consumer identification.

A questionnaire survey was applied to collect data from a sample of 488 consumers in China who had used P2P accommodation platforms in the past six months. Partial least squares structural equation modelling was used to analyse the data.

The study found that consumers’ perception of green marketing orientation of P2P accommodation platforms significantly increased consumer trust in the platform and consumer identification with the platform, which in turn each positively influenced repurchase intention and positive WOM to the platform. Furthermore, consumer trust had a positive effect on consumer identification and both trust and identification mediated the relationship between green marketing and repurchase intention and that between green marketing and positive WOM.

The findings of this study provide P2P accommodation platform operators with important insights to apply green marketing and focus on consumer trust and identification in sustaining their business and coping with the intense market competition.

This study contributes to better understanding of the impact of green business practices on consumers in sharing economy and offers practical implications on sustainable P2P accommodation practices.

This paper proposes a way of reflexing on how we think within critical disaster studies. It focuses on the biases and unthought dimensions of two concepts – resilience and development – and reflects on the relationship between theory and practice in critical disaster studies.

Premised on the idea of epistemic reflexivity developed by Pierre Bourdieu, and drawing on previous research, this theoretical article analyses two conceptual biases and shortcomings of disaster studies: how resilience builds on certain agency; and how development assumes certain political imagination.

The article argues that critical disaster scholars must reflect on their own intellectual practice, including the origin of concepts and what they do. This is exemplified by a description of how the idea of resistance is intimately connected to that of resilience, and by showing that we must go beyond the capitalist realism that typically underlies development and risk creation. The theoretical advancement of our field can provide ways of thinking about the premises of many of our concepts.

The paper offers an invitation for disaster researchers to engage with critical thought and meta-theoretical reflexions. To think profoundly about our concepts is a necessary first step to developing critical scholarship. Epistemic reflexivity in critical disaster studies therefore provides an interesting avenue by which to liberate the field from overly technocratic approaches and develop its own criticality.

This research aims to determine the impact of green business (GB) on the perceived wealth of small and medium-scale enterprises (PWSMEs). The study also analyses the mediating role of a green attitude in this relationship.

A questionnaire based on a comprehensive literature study was used to develop a scale for measuring GB parameters. A survey involving 400 small and medium enterprise (SME) owners and managers across India was conducted. Regression analysis is used to determine the impact of GB on PWSMEs, and mediation analysis is used to explore the role of green attitude in this relationship.

The study reveals that GB components such as intent, processes, measurement, communication and capacity building have a positive impact on perceived wealth and green attitude. The association between perceived wealth and GB aspects is moderated by a green attitude, with the indirect effect being more significant than the direct effect.

To improve customers' green attitudes toward buying goods and services, small and medium enterprises (SMEs) should develop a technique to implement GB aspects into their overall strategy. This will undoubtedly improve the performance of SMEs.

This study adds to the body of knowledge on GB by emphasizing the benefits that SMEs can get from implementing GB practices, thereby improving their performance in markets such as India.

The purpose of this paper is to examine the purchase behavior of consumers towards green products by adapting and extending the theory of planned behavior with the inclusion of three pertinent environmental factors posited to reflect environmental consciousness in the form of environmental concern, environmental knowledge and environmental values.

The data was collected from 410 consumers at shopping malls with retail stores selling green and non-green products in a developing country using cluster sampling and analyzed using covariance-based structural equation modeling.

The findings of this study indicate that environmental factors reflecting environmental consciousness positively influence consumers’ attitude towards purchasing green products, wherein consumers’ environmental values have a stronger influence than their environmental concern and environmental knowledge. The findings also reveal that subjective norm, attitude and perceived behavioral control toward purchasing green products positively shape green purchase intention. The same positive effect is also witnessed between green purchase intention and behavior. However, perceived behavioral control towards purchasing green products had no significant influence on green purchase behavior.

This study suggests that green marketers should promote environmental consciousness among consumers to influence and shape their planned behavior towards green purchases. This could be done by prioritizing efforts and investments in inculcating environmental values, followed by enhancing environmental knowledge and finally inducing environmental concern among consumers. Green marketers can also leverage subjective norm and perceptions of behavioral control toward purchasing green products to reinforce green purchase intention, which, in turn, strengthens green purchase behavior. This green marketing strategy should also be useful to address the intention–behavior gap as seen through the null effect of perceived behavioral control on purchase behavior toward green products when this strategy is present.

This study contributes to theoretical generalizability by reaffirming the continued relevance of the theory of planned behavior in settings concerning the environment (e.g. green purchases), and theoretical extension by augmenting environmental concern, environmental knowledge and environmental values with the theory of planned behavior, resulting in an environmentally conscious theory of planned behavior. The latter is significant and noteworthy, as this study broadens the conceptualization and operationalization of environmental consciousness from a unidimensional to a multidimensional construct.

This paper aims to investigate the influence of corporate social responsibility (CSR) on employee engagement (EE) through mediating effect of personal environmental norms (PEN) and employee green behavior (EGB).

The proposed model was validated using 360 employees data from manufacturing and service industries.

The findings confirmed that CSR is the positive and significant driver of EE. The results also demonstrated PEN and green employee behavior partly mediate this relationship.

The finding of this study enriches the existing literature and social outcomes of CSR. Theoretical and practical contributions have been discussed in detail.

The study demonstrates CSR is significantly related to EE, mediated via PEN and EGB, highlighting the necessity for micro-level CSR research. To the best of the authors’ knowledge, this is the first and foremost empirical research that establishes the mediating effects of PEN and EGB between CSR and EE in the Indian context.

The purpose of this study is to present an innovative and transformative online approach to sustainable development in management education.

A case study and action research were carried out in a Brazilian business school during an academic semester. Specifically, in the context of a discipline entitled “Socio-environmental Management in Companies”, several pedagogical strategies were designed and implemented to ensure undergraduate students’ learning. This study involved the collection and analysis of both quantitative and qualitative data from multiple sources, which were analysed using descriptive statistics, thematic and content analysis techniques.

By assessing the strategies, tools and resources used during the course, the findings of this study show that the discipline supported the students' transformative learning towards sustainability.

This study has both theoretical and practical implications by describing and evaluating an innovative and engaging pedagogical approach to sustainable development in management education.

The approach developed through this research provides educators and higher education institutions with innovative strategies for transformative learning towards sustainability in management education. Moreover, the approach can be adapted and implemented in other fields of knowledge.