Search results

We discuss an accounting fair designed to foster a more favorable perception of the accounting profession and to identify accounting career opportunities, thereby increasing students’ interest in the accounting major. The fair is a unique model that provides students with accurate information about the accounting profession, rather than to recruit firm employees. The model can be tailored to meet other objectives of accounting departments, such as, to increase diversity of students selecting the major, to increase the quality of students in the major, or other objectives a department might deem appropriate.

We studied the effects of the fair on students’ perceptions of the accounting profession and interest in the accounting major, using pre- and post-accounting fair surveys. Our statistical results indicate the accounting fair was successful in fostering a more favorable perception of the accounting profession. As a result, students’ interest in the accounting major increased, which is consistent with the actual increase in the number of accounting majors at our institution since implementing the fair. Similarly, by employing a fair similar to ours, the achievement of other departmental objectives should result from fostering a more favorable perception of the accounting profession.

Environmental awareness is increasing among people in developing countries. In this regard, companies should consider ecological goals in addition to financial goals. Since the food industry is recognised as one of the largest emitters of CO₂, profit and ecological objectives are optimised in radio-frequency identification (RFID) based closed-loop supply chain in the food industry in this paper.

Based on the literature, companies with a green entrepreneurial orientation (GEO) can turn ecological problems into opportunities using their proactiveness. In this regard, a new mixed-integer non-linear mathematical model is presented for optimising a new multi-product RFID-based closed-loop supply chain with a GEO in the food industry. The case study in this paper is Ofogh-e Kourosh company which is located in Iran. The GAMS software is used to code this model.

The optimum number of new products and materials flow was found among the closed-loop supply chain entities. Some factors as price, quality and warranty of products were considered, and the number of reopening of facilities if needed was set. The optimum node for RFID installation was found.

The paper presents a multi-objective mathematical model for optimising a multi-product RFID-based closed-loop supply chain with a GEO in the food industry. In addition, this paper gives insights into how can model this type of supply chain considering ecological and financial attributes.

This study aims to develop a comprehensive set of determinants and sub-determinant of eco-innovation (EI) and to propose an approach for their structuring and prioritisation.

A framework was developed based on a literature review, interpretive structural modelling (ISM) was used to structure the main determinants and the results were transferred into a six-phase quality function deployment (QFD) for prioritising the sub-determinants. The statistical population included 15 experts and the middle/top managers of 130 knowledge-based companies.

Based on the results of the driving power and dependence diagram from the ISM, a seven-level classification of the main determinants has been used. The QFD results indicated ‘meeting environmental law standards’; ‘scale to support innovative strategies’; ‘commitment to continually improve and make eco-innovations’; ‘technological advisory oriented to environment’; ‘product and process EI oriented methods’; ‘improvements in energy efficiency across the company and the market’ and ‘reputation, brand image, and profit margin’ as the priorities of the sub-determinants of eco-innovation in the phases of the developed QFD.

The findings of this study provide evidence of the usefulness of decision-making approaches such as ISM and QFD in resolving environmental problems, which is helpful to analysts and practitioners in the field of EI.

The novel ISM+EID₂ approach proposed distinguishes this study from previous studies. The approach allows elaboration on the model presented by de Pacheco et al. (2017) by adding nine empirically derived sub-determinants.

Green innovation can promote both environmental sustainability and economic growth. However, its development and implementation can be complex due to the need to align innovation activities within and across companies. In this study, the authors examined how this complexity can be managed by analyzing how individual companies combine different innovation activities to develop green innovation, and how companies along the value chain align to implement these innovations.

The dataset comprises both interviews and a survey of senior executives from the Swedish wood construction industry. These data were first analyzed by using fuzzy set qualitative comparative analysis (fsQCA) to identify innovation activity configurations at the level of the individual company. The interviews were then analyzed to identify alignment mechanisms enabling the implementation of green innovation along the value chain.

At the company level, the authors found three innovation activity configurations with varying levels of complexity: (1) systemic innovation by proactive companies, (2) process innovation by reactive companies and (3) inaction by technology-independent companies. On the value chain level, the authors found three alignment mechanisms that facilitate the implementation of green innovation along the value chain. These mechanisms promote cooperation by increasing efficiency, opening up new market opportunities and increasing the level of servitization.

This paper analyzes the complexity of green innovation and provides novel insights into how complexity is managed at the level of both the individual company and the value chain.

Drawing on the literature of eco-innovation and institutional theory, this research aims to answer two fundamental questions: Does eco-innovation improve or harm firm value in emerging markets? and How institutional environments moderate the relationship between eco-innovation and firm value? We explicate the regulatory, normative and cognitive pillars of institutions, manifested as regulation intensity, environmental agency pressure and public pressure, respectively.

For this study, a cross-sectional panel data set was assembled from multiple archival sources, including data coded from the corporate annual reports and social responsibility reports, statistical yearbooks, China Stock Market Financial Database (CSMAR) and other secondary sources. A hierarchical regression method was used to test the hypotheses. The data comprised 88 firms sampled over four years. The model using feasible generalized least squares (FGLSs) to control heteroscedasticity in errors due to unobserved heterogeneity was estimated.

Empirical findings from a data set compiled from multiple archival sources reveal that both eco-product and eco-process innovation negatively relate to firm value. The interactions between eco-innovation and regulation intensity, environmental agency pressure and public pressure are positively related to firm value.

First, this study extends the literature of eco-innovation by investigating the impact of eco-innovation on firm value. Contrary to the conventional anecdotal evidence of the beneficial effect of eco-innovation, it was found that eco-innovation relates negatively to firm value. Second, this study develops and tests an institutional contingent view of eco-innovation by accounting for the moderating role of regulatory, normative and cognitive pressures.

The purpose of this meta-analytic study is to investigate the possible influence of food shape abnormality on consumer’s willingness to buy fruits and vegetables. This research also investigates some possible moderators (methodological, cultural, socio-economic and contextual) that could influence the direct effects.

This study applied the meta-analysis approach to understand the effect of food shape abnormality on willingness to buy fruits and vegetables. In this research, 16 empirical articles were examined, with a total of 54 effect sizes.

The results showed consistent negative effects between food shape abnormality and consumers’ willingness to buy fruits and vegetables. This study also found significant effects related to culture (Hofstede’s cultural dimensions) and to socio-economic (Human Development Index) moderators. The findings demonstrated that cultures with higher power distance levels promoted stronger effects in the relationship between abnormally shaped food and willingness to buy. Additionally, related to social–economy aspects of a nation, the negative effects between abnormally shaped food and willingness to buy are stronger in countries with low human development rates.

Public policymakers can benefit from the main findings by implementing interventions strategies and education campaigns based on different cultural dimensions. In cultures characterized by high levels of aversion to uncertainty, social communication campaigns can build trust and provide the consumer more knowledge about abnormally shaped fruits and vegetables, whereas in cultures characterized by low levels of masculinity, related to higher levels of sustainability, local producers can benefit from the “local food” positioning to sell abnormally shaped fruits and vegetables.

This research advances studies about consumer behaviour in relation to food waste, highlighting factors beyond aesthetic issues, such as a nation’s culture and its economic context. These results open the way for new work in this area.

The food organisations are pushing to adopt circular economy initiatives to enhance economic–ecological–social sustainability of supply chains. The adoption of circular economy and sustainability aspects is complex from the point of view of developing nations compared to the developed nations. In this sense, the purpose of this paper is to develop a model of the challenges for implementing the successful circular economy-led sustainability concepts in food supply chains in emerging economies, especially in the Indian context.

The authors recognised 11 circular economy-led sustainability-related challenges and analysed appropriate interactions among the identified challenges. The Delphi method was used for the confirmation of identified challenges. The challenges were identified initially with the help of literature. Interpretive structural modelling method was used for modelling the challenges. In addition, MICMAC analysis was used for classifying the challenges based on their dependence and driving power. A case study of diary food processing company in India was conducted.

According to the findings, poor government policies, lack of technology and techniques and lack of farmers’ knowledge and awareness come under the driving challenges.

Understanding of circular economy-led sustainability-related challenges would help managers and policy makers in the sustainable management of natural resources in food value chains.

This is one of the initial works conducted on identifying and evaluating the challenges to circular economy-based sustainability aspects in food value chains.

This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with developing sustainable supply chain management practices.

The authors conducted a systematic literature review of 333 articles published in peer-reviewed journals and organized the extant literature into five areas of supply chain management practices: strategic orientation, continuity, collaboration, risk management, and proactivity.

Since 2016, the meat supply chain has received increasing scholarly attention. The literature shows the diffusion of highly heterogeneous sustainability practices related to multiple management areas and levels of analysis (institutional, industry, firm). The need for integrated, multilevel initiatives involving different stakeholders becomes increasingly crucial to the transition towards more sustainable meat supply chains.

This study highlights the importance of regulatory and stakeholder pressures in the sustainability transition. Beyond setting regulatory requirements, policymakers may facilitate the establishment of collaborations within the meat supply chain and foster the development of support services that help firms to integrate sustainability in their business models. The review also alerts entrepreneurs and managers to the benefits from cooperating with their supply chain partners to navigate the industry transition and thus more effectively respond to the demands of stakeholders and to the increasing customers’ awareness of sustainability issues.

This study is the first to systematize the corpus of knowledge on the sustainability of the meat supply chain by adopting a comprehensive approach to analyze relevant management and agriculture literature.