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Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

The purpose of this paper is to examine three explanatory perspectives in the academic literature on informal economies that seek to account for agents’ engagement in informal economic practices.

The paper draws on Pierre Bourdieu’s reflexive sociology to interrogate the existing perspectives and to provide a conceptual rethinking of informal economies and informal economic practices.

The paper reveals an inherent scholastic epistemocentrism in the established perspectives. By privileging either an objectivist or a subjectivist viewpoint, these accounts do not examine the practical knowledge and logic that constitute agents’ knowledgeable engagement in informal economic practices. By making use of Bourdieu’s thinking tools of “field”, “capital” and “the habitus”, the paper offers a conceptual rethinking of informal economic practices as the product of a dialectic relationship between socially objectivated structures and subjective representations and experiences.

The paper introduces a reflexive rethinking of informality that draws on but also develops an emergent literature on informal economic practices as relational and context bound.

The purpose of this article is to assess the extent to which environmental economic practices are recognized and implemented in developing countries, with a specific emphasis on the Nigerian construction sector.

To examine the extent of awareness and usage, a quantitative research approach was adopted with close-ended questionnaires disseminated to construction professionals in Nigeria. The collected data were subjected to analysis using various statistical techniques such as percentages, frequencies and mean scores. Furthermore, to investigate any significant differences in the respondents' opinions, the Kruskal–Wallis H-test was applied.

The study's findings indicate that the level of awareness and implementation of environmental economic practices among construction professionals in Nigeria is limited. Based on the findings of this study, a roadmap of recommendations has been proposed to promote the adoption of environmental economic practices in the Nigerian construction industry. The implementation of these recommendations can help reduce the negative impact of construction activities on the environment and public health and contribute to the development of sustainable cities, communities and societies.

The outcomes from this study can inform policy and decision-making by providing insights into the level of knowledge and awareness of environmental economic practices among construction professionals in Nigeria.

The findings from this study provide a baseline for assessing the level of knowledge and awareness of sustainable practices among construction professionals in Nigeria, which can inform future studies on the effectiveness of training and awareness programs.

The purpose of this paper is to explore adaptable Buddhist teachings in economic circumstances, and provide a firm theoretical foundation for a possible Buddhist management approach. It aims to show that the application of Buddhist practical wisdom is contributing to achieve more beneficial economic outcome and management practices.

The paper is overviewing the Buddhist teachings, which aims at the cessation of suffering. It emphasizes tenets influencing right livelihood and economic practice. Further it investigates the mainstream economic system and Buddhist economics. It compares the two economic approaches by making parallel constructions of them, and reveals the foundation of a new management approach stem from the Buddhist view of economic affairs.

The application of the Buddhist values of mindfulness, non-harming and compassion in management practice serves adequate solutions to the most pressing issues of economics, since it is inherently fair, just and economically efficient. It allows an individually-, socially- and environmentally friendly management praxis by employing a minimizing framework.

The evidence that doing business in the Buddhist way is economically efficient is the foundation of an alternative management practice. Thus, managers and entrepreneurs are encouraged to employ a Buddhist way for management.

Applying Buddhist teachings to economics alleviates the most pressing problems of the society. It contributes to equality, justice and the cessation of poverty by ensuring basic necessities to people.

The paper sets up a parallel investigation of Buddhism, mainstream economics, and Buddhist economics by making a parallel model of them. It contrasts neoclassical economics with Buddhist economics, and ensures a firm foundation for Buddhist management approaches.

The purpose of this paper is to assess the relationship between five green practices and firm performance. In addition, this paper investigates the influence of each green practice on environmental performance, economic benefits, and economic costs.

Data were collected based on a cross-sectional survey of owner/managers of 200 manufacturing SME firms in Uganda, Africa. SPSS was used to find descriptive means and test relationships between green practices and performance outcomes. Structural equation modelling was used to test for the influence of each practice on performance outcomes. The structural equation modelling results were obtained using the Covariance-Based Structural Equation Modelling software. Results were compared with similar studies conducted in developing countries.

Different green practices affect different performance dimensions in different ways across different industries. For example, eco-design and internal environmental management practices significantly influence environmental performance; green purchasing and internal environmental management practices significantly influence economic benefits; and internal environmental management practices affect economic costs. Overall internal environmental management is the key to positive outcomes across the three performance criteria. The authors show how the results obtained vary from similar studies conducted in developing countries and explain possible reasons for the difference.

Africa is a rapidly industrialising nation faced with difficult choices between economic growth and increased pollution. Because SMEs represent the majority of manufacturing firms, they are the main polluters. Hence, better understanding of the costs and benefits, both environmental and economic, is important to encourage green practice adoption for the betterment of community health and prosperity.

Despite numerous studies on the relationships between green practice adoption and performance outcomes, only a few studies include both economic costs and benefits in addition to environmental performance. The study covers five green supply chain practices, whereas most similar studies are limited in the number of practices examined. The African context is unique and important because industrial development and environmental protection goals are in conflict. Similar studies are predominant in an Asian context which is more developed than Africa. The findings and comparisons raise important questions for further research in relation to the roles of national regulations, geographical markets and industry types in furthering green practices in manufacturing.

A dominant belief is that the continuing encroachment of the market economy into everyday life is inevitable, unstoppable and irreversible. Over the past decade, however, a small stream of thought has started to question this commercialization thesis. This paper seeks to contribute to this emergent body of thought by developing a “whole economy” approach for capturing the multifarious economic practices in community economies and then applying this to an English locality.

A survey conducted of the economic practices used by 120 households in a North Nottinghamshire locality in the UK is reported here, comprising face‐to‐face interviews in an affluent, middle‐ranking and deprived neighborhood.

This reveals the limited commercialization of everyday life and the persistence of a multitude of economic practices in all neighborhood‐types. Participation rates in all economic practices (except one‐to‐one unpaid work and “off‐the‐radar” unpaid work) are higher in relatively affluent populations. Uneven development is marked by affluent populations that are “work busy”, engaging in a diverse spectrum of economic practices conducted more commonly out of choice, and disadvantaged populations that are more “work deprived”, conducting a narrower array of activities usually out of necessity.

This snapshot survey only displays that commercialization is not hegemonic. It does not display whether there is a shift towards commercialization.

Recognition of the limited encroachment of the market opens up the future to alternative possibilities beyond an inevitable commercialization of everyday life, intimating that the future will be characterized by the continuing persistence of multifarious economic practices rather than market hegemony.

The paper provides evidence from a western nation of the limited commercialization of daily life.

There are numerous reasons that may explain why the U.S. economy has performed well during the past twenty‐five years. One likely reason is that local economic development practices have enhanced American competitiveness. The first section develops a game theoretic model that show how local economic practices can result in either negative or positive sum outcomes for the nation as a whole. The second section describes how local economic development practices towards practices that are likely to result in better aggregate economic performance. The strong performance of the U.S. economy roughly coincides with the more efficient practices. The final section examines further practices that may make local economic stimulus more efficient.

The authors apply social network theory and natural resource–based view to empirically examine a model of the relationships among business networking (BN) orientation, green operations practices and performance. A firm must achieve appropriate internal green operations practices to capitalize on its external BN orientation and thus be able to establish a competitive advantage and superior performance.

Using survey data from 132 ISO 14001–certified manufacturing firms in Malaysia, all of which participate in environmental programs and sustainability activities, the authors explore the effects of two BN orientation facets (customer-oriented and supplier-oriented) on green operations practices (green purchasing, eco-design and regulatory practices) and their subsequent influence on environmental and economic performance.

Structural equation modeling outcomes confirm only one BN orientation facet positively affects green operations practices, nor do the advantages affect economic performance directly. The results illustrate how environmental outcomes mediate the links between green operations practices and economic performance.

Drawing on social network theory and natural resource–based view, authors propose internal green operations practices as a channel through which external BN orientation induces firm performance. Internal green operations practices determine a firm's ability to exploit its external BN orientation to achieve operational competencies and lead to superior performance. Rather than focusing on the social connections generated by external BN orientation itself, the authors recommend that firms address the core competencies contributing to their green operations practices and engage in network building.

Drawing on the combined theoretical perspectives offered by the sustainable supply chain management (SSCM) practices view and the resource-based view (RBV), this study aims to examine whether pursuit of environmental, social and economic sustainability measures of SSCM practices drive competitive advantage (CA) among fashion-apparel manufacturing organizations in an emerging economy. Furthermore, the study investigates whether the above relationships are mediated by productivity.

Based on a theoretically supported conceptual framework, a set of hypotheses are tested by applying partial least squares structural equation modeling on a sample of 345 export-oriented fashion-apparel manufacturing companies in Bangladesh. SmartPLS (v.3.2) is applied to analyze the path model through bootstrapping procedure.

The findings suggest that the direct relationship between social sustainability dimension of SSCM practices along and CA is positive and significant. While the direct relationships between environmental sustainability and CA, and economic sustainability and CA, were found to be non-significant. However, when productivity was applied as a mediator, all the paths were significant.

The study contributes to the strategic management literature by presenting a combined theoretical perspective proposing the idea that sustainable supply chain practices can influence both productivity and CA, where productivity is a pertinent mediator.

The study presents evidence for ready-made garments manufacturers in emerging economies on how compliance with environmental, social and economic sustainability measures in the supply chain of apparel manufacturers leads to gains in CA for the firms. Additionally, the study shows that such measures must also have a net positive impact on productivity to be able to influence CA significantly.

This paper appears to be among the first study that presents a framework based on a combined view of SSCM practices and RBV to empirically investigate the role of productivity as a mediator in the relationships between the sustainability dimensions of SSCM practices and CA in apparel manufacturing.

The concept of green supply chain management (GSCM) is gaining popularity in developing countries due to the environmental and economic impact along with increasing awareness of environmental safety. Enterprises are trying to express their sincere commitment toward green practices. The purpose of this paper is to examine the impact of GSCM on green and economic performance of the firm under the influence of leadership and institutional pressures.

Conceptual model was developed from previous research works to understand the driving forces of green and economic performance which had inconsistent findings in the literature. Data were collected from 174 leading ISO 14001 certified manufacturing firms in Pakistan by using a structured questionnaire. Partial least squares-structural equation modeling is used for testing the hypotheses.

The statistical results indicate that the leadership and institutional pressures influence the firm for adoption of internal green practices and external green collaboration. The statistical results also suggest that green practices significantly improve firm’s green and economic performance. However, firm’s external green collaboration does not significantly affect green performance, but it improves green performance significantly.

This research is conducted on Pakistan as a case of highly populated developing country.

This research presents the empirical evaluation of the influence of leadership and institutional pressure on green practices and improved green and economic performance. The results offer useful understanding for SCM practitioners seeking to adopt GSCM practices. The results also provide policy insights for regulators, organizations and legislators to further promote GSCM.