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Article
Publication date: 21 July 2022

Wei Xiong, Meijiao Huang, Xi Yu Leung, Yuanhui Zhang and Xiaomei Cai

The aim of this study was to investigate the themes related to the achievement of Sustainable Development Goal (SDG) 12 in relation to tourism, and specifically to explore how the…

Abstract

Purpose

The aim of this study was to investigate the themes related to the achievement of Sustainable Development Goal (SDG) 12 in relation to tourism, and specifically to explore how the emotional psyche affects tourists’ environmentally responsible behaviors.

Design/methodology/approach

Based on the value-belief-norm theory, a research framework was developed to examine the serial mediation effects of environmental emotions in predicting tourists’ environmentally responsible behaviors. A total of 741 responses was collected from an online survey. Data were analyzed by the partial least squares structural equation modeling.

Findings

Environmental concern does not directly predict tourists’ environmentally responsible behaviors. Instead, environmental awe and environmental worry serially mediate the relationship between environmental concern and tourists’ environmentally responsible behaviors.

Originality/value

This study extends the value-belief-norm theory by integrating environmental emotions and empirically tests the effect of multiple psyches on responsible consumption, contributing to the achievement of SDG 12 in UN Agenda 2030.

研究目的

本研究的目的是探究与旅游相关的可持续发展目标12的实现, 特别是探讨环境情感如何影响旅游者的环境责任行为。

研究方法

基于价值信念-规范理论, 构建了环境情感预测旅游者环境责任行为的链式中介模型。研究共收集741份有效样本, 并采用偏最小二乘结构方程模型进行分析。

研究发现

环境关心并不能直接预测旅游者的环境责任行为。但是, 环境敬畏和环境忧虑在环境关心与环境责任行为之间起链式中介作用。

原创性

本研究将环境情感扩展到价值信念规范理论中, 并实证检验了环境敬畏和环境忧虑两种环境情感对旅游者的负责任消费行为的影响, 呼应了联合国2030年议程中的可持续发展目标12。

Propósito

el objetivo de este estudio fue investigar los temas relacionados con el logro del Objetivo de Desarrollo Sostenible 12 en relación con el turismo, y específicamente explorar cómo la psique emocional afecta los comportamientos ambientalmente responsables de los turistas.

Diseño/metodología/enfoque

Basado en la teoría del valor-creencia-norma, se desarrolló un marco de investigación para examinar los efectos de mediación en serie de las emociones ambientales en la predicción de los comportamientos ambientalmente responsables de los turistas. Se recopiló un total de 741 respuestas de una encuesta en línea. Los datos se analizaron mediante el modelo de ecuaciones estructurales de mínimos cuadrados parciales.

Hallazgos

la preocupación ambiental no predice directamente los comportamientos ambientalmente responsables de los turistas. En cambio, el temor ambiental y la preocupación ambiental median en serie la relación entre la preocupación ambiental y los comportamientos ambientalmente responsables de los turistas.

Originalidad

este estudio amplía la teoría del valor-creencia-norma al integrar las emociones ambientales y prueba empíricamente el efecto de múltiples psiques en el consumo responsable, contribuyendo al logro del ODS 12 en la Agenda 2030 de la ONU.

Article
Publication date: 9 August 2021

Mathias Falkenstein, Ulrich Hommel and Annie Snelson-Powell

The purpose of this paper is to enrich the discussion at the intersection of responsible management education (RME) and the pandemic with new views that explore together the…

Abstract

Purpose

The purpose of this paper is to enrich the discussion at the intersection of responsible management education (RME) and the pandemic with new views that explore together the inhibitors of and drivers for a strengthening of RME in the emerging context. On the one hand, the pandemic crisis fosters the social role business schools play by supporting the enhancement of the RME rationale as an idealist foundational pillar of responsible business schools. On the other hand, it invites negative pragmatic responses in the light of financial and competitive disturbances that seem to enlarge the opportunity cost of moving RME forward.

Design/methodology/approach

The essay puts forward arguments that help dissect the inherent contradictions and synergies between idealistic and pragmatic business school strategies, as they are impacted by the dynamics of COVID-19. The analysis serves to frame a discourse over the extent to which the pandemic crisis is acting as an accelerator of the RME agenda or instead brings the risk of demolishing what has been achieved so far.

Findings

The authors form an opinion of the emerging factors that promote and inhibit RME in business schools as they grapple with the challenges of the pandemic whilst recognizing the inherent contradictions faced in their strategic choices and resourcing.

Originality/value

In light of the growing emphasis on RME in the literature, this study challenges the degree to which the agenda has already become firmly rooted as a core organizational and educational theme in business schools. By doing so, it delivers an assessment of RME progress as a relevant strategic lever for business schools, whilst nonetheless being at risk of back-sliding.

Details

Journal of Global Responsibility, vol. 13 no. 1
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 7 March 2022

An Thi Binh Duong, Vinh Xuan Vo, Maria do Sameiro Carvalho, Paulo Sampaio and Huy Quang Truong

This article aims to examine the simultaneous effect of risks on physical and intangible dimensions of supply chain performance under the globalization and Covid-19 perspectives.

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Abstract

Purpose

This article aims to examine the simultaneous effect of risks on physical and intangible dimensions of supply chain performance under the globalization and Covid-19 perspectives.

Design/methodology/approach

The manipulation of literature reviews together with the combination of Q-sort and empirical data in the construction industry to identify and assess risks and supply chain performance, is a novel approach in the supply chain risk management area. The analysis of Structural Equation Modeling that is able to calculate the simultaneous impact of various risks on supply chain performance, is used to validate this relationship.

Findings

Global supply chains are currently facing interruptions caused by several sources of inherent uncertainties, e.g. natural disasters, war and terrorism, external legal issues, economic and political instability, social and cultural grievances, and diseases. The weaknesses of the current global supply chain have been revealed, resulting in delays, supply unfulfillment, labor shortages and demand fluctuation. These supply chain risks have a great on supply chain performance indicators, and the magnitude of their impact tends to increasingly impact in the context of globalization and the Covid-19 pandemic. Findings showed that the proposed risk models can be explained with Variance of supplier performance (25.5%), Innovation and learning (21.2%), Internal business (61.9%), Customer service (39.4%) and Finance (39.7%).

Research limitations/implications

Supply chain managers should keep in mind acceptable cost/benefit trade-offs in corporate risk mitigation efforts associated with major contingency risks. In doing so, the proposed hypothesized model can be “a road map” to achieve this purpose. Our research favors the adoption of supply chain management strategies, e.g. postponement, speculation and avoidance.

Originality/value

The trend toward globalization and the emergence of the Covid-19 pandemic increasing supply chain complexity are regarded as key drivers of supply chain risk and therefore enhance vulnerability to supply chain.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 11 August 2021

Yunlong Duan, Yan Liu, Yilin Chen, Weiqi Guo and Lisheng Yang

This study aims to focus on the impact of multi-level knowledge sharing between and within organizations on the risk control of rural inclusive finance. The paper presents…

Abstract

Purpose

This study aims to focus on the impact of multi-level knowledge sharing between and within organizations on the risk control of rural inclusive finance. The paper presents a synergistic risk control system integrating external and internal factors for rural inclusive finance by constructing different knowledge-sharing platforms in an environment, which is full of many uncertainties.

Design/methodology/approach

This study is based on survey methods. To achieve the research objectives, the authors adopt a single case study approach. For data collection, the authors apply a wide variety of methods such as semi-structured interviews, field visits, second-hand databases and official websites.

Findings

The results emphasize that using multi-level knowledge sharing such as the inter- and intra-organizational level, can facilitate the risk control of rural inclusive finance during the post-COVID-19 era. Furthermore, it is also noted that achieving knowledge sharing at different levels by building diverse knowledge-sharing platforms can promote the risk control of rural inclusive finance from the individual-organization level to the chain level of multi-organization collaboration, which contributes to the formation of symbiotic risk control ecology.

Research limitations/implications

The authors have formed the “Chinese wisdom” to deal with inclusive financial risks and to promote in-depth development in relation to the “last mile” practice of inclusive finance, which means the final and the most important phase of a project. The conclusions contribute to enriching the outcomes regarding the risk control of rural inclusive finance, provide experiences to its sustainable development and offer a reference to other countries with their risk control of rural inclusive finance.

Originality/value

Drawing on the knowledge-sharing approach, this study creatively resolves the persistent problems in the risk control of rural inclusive finance, which forms a powerful supplement to the extant literature. Meanwhile, the paper combines the two contextual factors of the post-COVID-19 era and emerging economies, which can be deemed as a novel attempt.

Details

Journal of Knowledge Management, vol. 28 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 22 November 2022

Xiaoqin Ding and Zhihong Luo

Since the outbreak of COVID-19, tremendous changes have taken place in the US economy – the economic growth in the whole year of 2020 was negative, and though it enjoyed a…

Abstract

Purpose

Since the outbreak of COVID-19, tremendous changes have taken place in the US economy – the economic growth in the whole year of 2020 was negative, and though it enjoyed a significant rebound for the first half of 2021, the growth rate began to decline rapidly by the third quarter, and inflation suddenly rises rapidly, which after came the all-time highs of the “misery index” consisted of the inflation rate and unemployment rate. All signs indicate that the US economy will likely enter a “stagflation” crisis.

Design/methodology/approach

This paper analyzes the institutional and social contradictions in the United States during the neoliberal era from the perspectives of domestic social structure of accumulation (SSA) and international SSA based on the SSA theory.

Findings

The current risk of stagflation in the US economy is a concentrated outbreak of the long-term accumulated contradictions in neoliberal SSA under the impact of the epidemic, which is the product of the irreconcilable contradictions inherent in the capitalist mode of production.

Originality/value

Based on this analysis, the paper points out that with the deepening of the crisis, the neoliberal SSA is likely to end and a new SSA will be established gradually.

Details

China Political Economy, vol. 5 no. 1
Type: Research Article
ISSN: 2516-1652

Keywords

Article
Publication date: 29 April 2020

Abhilash Panda and Andrew Bower

The purpose of this paper is to concentrate on the place of cyber security risk in the framework of global commitments adopted in 2015 to reduce disaster risks in an all-hazards…

Abstract

Purpose

The purpose of this paper is to concentrate on the place of cyber security risk in the framework of global commitments adopted in 2015 to reduce disaster risks in an all-hazards approach. It explores the correlations between traditional risks associated with critical infrastructures – as understood by the Sendai framework – cyber security risks and the cascading effects characteristic of today’s complex and interrelated shocks and stresses. It takes a step further, expanding the focus of traditionally understood technological risks to explore cyber security risks, at the heart of our societies’ digital transformations,and showcase opportunities from the European context.

Design/methodology/approach

By reviewing existing literature on cyber security, disaster resilience and cascading disasters, this paper highlights current challenges and good practices undertaken by various governments.

Findings

Understanding disaster risks is a precondition to improving the mitigation of impacts of existing risks and preventing new risks. Effective risk reduction relies on a solid understanding of losses resulting from events to inform future actions, and on the assessment of risks relying on a robust evidence base and state-of-the-art scientific capacity to model and simulate potential hazards. In this context, embedding cyber security risks, and the complexity of cascading impacts in improving the understanding of disaster risks, calls for appropriate methods and tools allowing for a multi-risk and holistic focus to the assessment of risks and the planning of risk management capacities that follow.

Research limitations/implications

Globally and in Europe, focus on interconnected risk and their impacts is steadily increasing. Risk assessments are still conservative; incorporation of cyber resilience into national and local level DRR plans is yet not visible.

Originality/value

Existing research is restricted to cyber security and disaster resilience, as separated subjects. This paper, for the first time, brings together the interconnection between the two topic options to address them.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 11 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

Open Access
Article
Publication date: 10 December 2021

Xiaodong Chen

The core of the micro–macro paradigm of mainstream Western economics is the assumption that a rational economic man with complete freedom of economic behaviors living in a fully…

Abstract

Purpose

The core of the micro–macro paradigm of mainstream Western economics is the assumption that a rational economic man with complete freedom of economic behaviors living in a fully competitive, free-market economy pursues maximum personal benefits. The purpose of this paper is to show the reasons for failure of mainstream Western economics explaining the “mystery of China’s economic growth” and the necessity of understanding the mystery from the paradigm of realm economics.

Design/methodology/approach

The system of socialism with Chinese characteristics led by the Communist Party of China (CPC) and the local governments that play a crucial role in the reform and opening-up has the realm attribute. It is necessary to develop a new paradigm for realm economic analysis and promote the creation of new economic globalization and international political and economic order.

Findings

According to the fourth plenary session of the 19th CPC Central Committee, “Since the New China was founded 70 years ago, our Party has led our people to create the rarely-seen miracle of rapid economic development and miracle of long-term social stability”. The authors find that it is effective and necessary to explain the miracle of China’s economic growth from the paradigm of realm economics.

Originality/value

As proven by practice, the system of socialism with Chinese characteristics and the governance system of China are guided by Marxism, rooted in China with a deep Chinese cultural foundation, and sincerely supported by the people.

Details

China Political Economy, vol. 4 no. 2
Type: Research Article
ISSN: 2516-1652

Keywords

Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

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Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 January 2021

Nakul Parameswar, Akriti Chaubey and Sanjay Dhir

There has been an increasing interest amongst the researchers to work and explore, “Black Swan” events which are not well studied. However, the “Black Swan” events hold an eminent…

Abstract

Purpose

There has been an increasing interest amongst the researchers to work and explore, “Black Swan” events which are not well studied. However, the “Black Swan” events hold an eminent relevance amongst academicians and practitioners. The present study offers nuanced understanding of “Black Swan” events.

Design/methodology/approach

We undertook an extensive bibliometric analysis of the extant literature using “Black Swan” as guiding keyword with the help of SCOPUS database.

Findings

The search for articles only yielded 59 articles. Our analyses highlight the prominent works, authors and journals. Further, this study reveal the research gaps that may help guide future scholars interested in “Black Swan” events to examine in different context.

Research limitations/implications

The current study develops a research agenda and offers numerous research directions. Research on “Black Swan” events can be apprehended at three different stages – pre-black swan event, about black swan event and post-black swan event with identified sub-themes.

Originality/value

This paper is the pioneer research work to dedicatedly analyse the existing set of literature with “Black Swan”.

Details

Benchmarking: An International Journal, vol. 28 no. 7
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 19 March 2018

Jill Atkins and Warren Maroun

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on…

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Abstract

Purpose

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention.

Design/methodology/approach

The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting.

Findings

The outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection.

Research limitations/implications

The exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction.

Practical implications

The next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice.

Social implications

As outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race.

Originality/value

This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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