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The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

In many parts of the world, labor shortages are likely to affect the activities of SMEs. Consequently, SMEs needs to adopt attractive HRM practices. This study analyzes the impact of one type of sustainable HRM (SD-HRM) on employees’ attraction and retention factors such as employees’ motivation, the quality of image and customer satisfaction in SMEs context. It also looks at the impact of SME managers’ value-intentions, calculative (egoist-strategic) and non-calculative (altruist-institutional) on this relationship.

Drawing on part of a survey of 409 Quebec SME managers’ commitment to sustainability, a mediation model is used to consider the impact of the manager’s values-intentions on potential workforce attraction and retention factors.

The results show that the implementation of SD-HRM practices has a positive impact on the outcomes considered, as it was expected, but show the counterintuitive results that it is altruistic values (non-calculative), rather than egoistic values, that helps to maximize the desired effects.

SME managers could adopt SRHRM practices to attract and retain employees. To maximize positive impacts, they might strategically integrate this approach while remaining authentic to their altruistic values. Purely institutional intentions are insufficient. By being both personally committed and strategic, managers can improve both employee well-being and organizational performance.

The original aspect of this research is the integration of expectations of spin-offs (positive or neutral) in relation to SD-HRM, based on the values and intentions of SME managers. This allows to recognize the multiple profiles, justifications and objectives of SMEs, which do not form a monolithic whole and need to be understood and supported by considering their differences.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.

Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.

Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.

This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.

This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.

This paper aims to explore how the competence-based vocational education and training (VET) curricula facilitate shaping of work values of VET students. It discusses methodological and ideological orientations of competence-based VET in teaching work values and discloses the typical characteristics of teaching work values in the VET system of Lithuania.

A quantitative research approach leading to a survey method is adopted to investigate how VET students acquire and apply work-related values and attitudes to work.

The survey of the VET students has disclosed that students are open to accepting different values of work, including cognitive values, social prestige and altruist values. However, orientation of the VET curricula to and provision of instrumental values lead to relatively weak internalization of the work values related to societal and spiritual dimensions.

The paper provides empirical evidence regarding the implications of the competence-based curricula for teaching students work values in the school-based VET.

Practitioners and academics are starting to recognize the benefits of green IT/IS practices. Despite these benefits, this study aims to know more regarding the factors that would drive organizations to use green IT/IS practices within their IT function and across the enterprise. To further understanding in this area, this study applies a strategic cognition framework of firm responsiveness and institutional theory to determine the extent to which an organization uses green IT/IS practices in response to stakeholder concerns. This study investigates the extent to which two organizational logics – expressive and instrumental – and three institutional pressures – coercive, mimetic and normative – jointly affect an organization's use of both green IT practices and green IS practices.

This study tested the hypotheses with survey data collected from 306 organizations. Structural equation modeling was used for data analysis.

Findings support four joint effects: (1) individualistic identity orientation and coercive pressure positively affect green IT practices; (2) collectivistic identity orientation and normative pressure positively influence green IS practices; (3) cost reduction orientation and mimetic pressure positively affect green IT practices; and (4) revenue expansion orientation and normative pressure positively influence green IS practices.

This study contributes to the literature by providing evidence for joint drivers of green IT and green IS practices. Green IT and IS practices represent organizations' different levels of commitment to environmental sustainability and responsiveness to stakeholders (i.e. green IT/IS practices). Organizations of different expressive and instrumental orientations are attuned to institutional pressures to various degrees, which leads to different green IT/IS practices.

This study aims to examine the influence of ownership structure and board composition on the probability and intensity of stock repurchases. The study’s sample comprises 3,744 firm-year observations, consisting of 53 repurchasing firms with 96 firm-year observations from 2008 to 2019.

Probit and fixed-effects regression models are used to obtain empirical results. Moreover, a probit model with a continuous endogenous regressor (IV-probit) and an instrumental variable method with two-stage least squares (IV-2SLS) estimation are used to address endogeneity.

Corporations with high family or state ownership tend to inhibit stock repurchases to hoard excess free cash flow, supporting agency theory. Conversely, firms with high board independence tend to repurchase their stocks at least once to distribute free cash flows to shareholders, confirming agency theory. Nonetheless, corporations with more female directors on the board or CEO duality tend to conduct stock repurchases at least once but do not repurchase stocks with high values. Interestingly, more female directors on the board may send false signals about undervalued stocks.

This is the first study to reveal that firms with CEO duality repurchase their stocks at least once but avoid repurchasing shares with high values. It is also the first study to explore whether women on a board may cause false signaling about undervalued stocks. Furthermore, this study reveals that family and state ownership are potential determinants of stock repurchases in countries with high ownership concentration. This is the first study to address this issue in Thailand.

Purpose: This chapter aims to evaluate the significant impact of Gandhian values on sustainable consumption behaviour (SCB) by applying the value-attitude-behaviour (VAB) framework. This chapter contributes by incorporating Gandhian values as one influencing factor for SCB.

Need for the Study: Values are considered as guiding principles in people’s lives. Studies suggest that values and other social and psychological factors can be vital in determining consumers’ behaviour towards sustainable consumption. There needs to be more empirical research on consumer behaviour facets of sustainable consumption for markets in India.

Methodology: The study uses partial least square structural equation modelling to empirically test proposed hypotheses and the research model of the relationship. The study results are based on data collected by administering a survey through a questionnaire confined to India.

Findings: The results indicated that Gandhian values, attitude, and sustainable consumption intention significantly influence SCB. Intention acts as a mediator between both outward and inward environmental attitudes and behaviour. The study provides directions for further research.

Practical Implications: This research study is helpful for researchers, marketers, and policymakers.

This study aimed to the attributes, consequences and personal values that motivate the behavior of consumers of fruits and vegetables (FV) at local markets and how these elements are associated with food safety.

This is a qualitative research that used the laddering in-depth interview technique for data collection. Fifty interviews were conducted with consumers from Minas Gerais, Brazil. From the codification of the interview content, a hierarchical value map was constructed, showing the relationships between the attributes, consequences and values involved in the consumers’ purchasing decision.

Consumers value characteristics related to the origin of the product and the way it is produced and marketed. They seek particular benefits – such as satisfaction with the purchase, care for their health/well-being and safety when consuming food – and social benefits, such as the possibility of contributing to the local economy. Issues related to hygiene, organization, exposure and handling of products were some of the concerns reported by respondents with regard to food safety.

It is worth highlighting the application of the laddering technique itself. Analyzing the predictive validity of the method, there is a propensity for biases linked to possible interference by the researcher, especially in the coding stage of the elements.

This study can be used by producers, marketing professionals and public policymakers to promote FV sold at local markets and to encourage the improvement of food safety practices.

The research points to five consumer segments according to the different motivations that guide their purchase behavior for local FV. In addition, a focus is given to food safety, revealing its importance in the investigated context.