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The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model.

The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized.

Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business‐society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model.

The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods.

The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.

The purpose of this paper is to address two research questions: which are the key factors that stimulate entrepreneurs to invest in ecopreneurship, and how ecopreneurhsip contributes to environmental sustainability.

To answer these questions, a framework has been developed to identify the incentives that lead entrepreneurs to invest in firms in the ecopreneurship through institutional and resource-based thinking.

From a survey of 91 Greek firms from the green service sector, it is shown that some specific institutional and resource-based view factors play a critical role in green entrepreneurs’ decisions, as well as some certain environmental practices that are frequently used by entrepreneurs to address environmental issues.

First, the answer of the second research question through data collected by a questionnaire survey may be faced with skepticism by some authors, as it could be seen that entrepreneurs and managers of firms could have overstated their company's environmental activities. Second, although the sample selection of 91 firms is a representative sample (response rate 12.35 percent) of the total population of Greek green firms (761) and equal to other relative studies, a higher number of firms and a wider variety of green entrepreneurship ventures is necessary in future research.

The findings are useful for scholars, practitioners and policy makers since it provide information regarding the behavior of green entrepreneurs.

The paper analyze the types of green entrepreneurs in relation to the different features and strategies which are emerged from two theories, such as institutional and resource-based theory.

The vast amounts of waste generated today threaten economies and societies due to high environmental and management costs. The aim is to investigate the short- and long-term patterns of municipal waste generation (MWG) in response to socio-economic and demographic growth variables at national and regional levels.

A panel data approach employing ordinary least squares (OLS), fixed effects (FE), random effects (RE), fully modified least squares (FMOLS) and error correction model (ECM) techniques. A sample of 28 European countries (2000–2020) and 44 European Union (EU) regions (2000–2018) were selected.

During periods of economic growth and higher employment rates, consumer confidence tends to increase, leading to elevated levels of consumer spending and consumption. Intensification in the production factors, specifically capital and employment, results in an upsurge in MWG, thereby creating a cycle where waste generation becomes deeply entrenched in the economic system in both the short and long terms. Rapid population growth, attributed to higher fertility rates, is associated with increased MWG. At the regional level, a double-aging process and a shift toward an aging population exert less pressure on MWG in both the short and long term. Promoting higher levels of environment-oriented human development yields various benefits, including the generation of greater knowledge spillovers, enhanced environmental literacy, a shift toward circular thinking and the promotion of greener entrepreneurship. Increased R&D expenditures facilitate the development of innovative waste reduction technologies, fostering improvements in waste management techniques, recycling processes and the utilization of sustainable materials.

The research examines the short- and long-term adjustments of MWG in response to changes in macroeconomic variables from low aggregation (countries) to high aggregation (regions). By analyzing the relationship between economic growth, urbanization, healthcare system quality, labor market functioning, demographic trends, educational level, technological advancement and MWG, the study fills a research gap and enhances understanding of waste management interventions. However, data availability and waste statistics accuracy should be considered. Future research could explore the relationship between macroeconomic variables and waste generation in sectors beyond MWG, such as industrial or construction waste, for a more comprehensive understanding of waste generation as a whole.

The positive correlation between economic activity levels and waste generation in both the short and long terms, emphasizes the criticality of investing in waste reduction and recycling infrastructure to mitigate landfill waste. The negative correlation between population density and waste generation stresses the importance of strategic waste facility placement in low-density areas. To effectively manage higher MWG, tailored waste collection systems and initiatives promoting healthy lifestyles are of immense importance. The positive relationship between employment rates and waste generation underscores the necessity of waste reduction programs that generate employment opportunities. The positive correlation between fertility rates and waste generation emphasizes the need for the expansion of extended producer responsibility programs to include products and materials specifically associated with families and child-rearing. Education campaigns and governmental support for research and development (R&D) in waste reduction technologies are also integral components of an effective waste management strategy.

The short- and long-term adjustments of MWG reacts to shifts in macroeconomic variables from low aggregation (countries) to high aggregation (regions). Previous research has neglected the long-term information contained in variables by not incorporating the lagged error correction term (ETM). Neglecting this aspect could result in imprecise estimates of the elasticities.

The purpose of the present study is to explore the relationship between emotional intelligence and sources of occupational stress and outcomes on a sample of professionals in mental health institutions. A total of 212 participants were administered the Emotional Intelligence Questionnaire as well as the Organizational Stress Screening Tool (ASSET), a new organizational screening tool, which measures workplace stress. The results were in the expected direction showing a negative correlation between emotional intelligence and stress at work, indicating that high scorers in overall EI suffered less stress related to occupational environment. A positive correlation was also found between emotional intelligence and organizational commitment, which according to the ASSET model is considered as a consequence of stress, suggesting a new role for EI as a determinant of employee loyalty to organizations. Finally, the relationship between EI, job stress, and various demographic variables such as gender, age, and education was investigated and results are discussed in the light of the organizational framework.

Although the role of organisational characteristics in the change process has been extensively analysed and discussed in the literature, individual characteristics, which are equally crucial for the success of change, have been neglected. Therefore, the purpose of the present study is to add a different way of looking and working with organisational change by focusing on individuals’ emotions and personality traits. This paper explores how emotional intelligence and the “big five” dimensions of personality can facilitate organisational change at an individual level by exploring the relationship between these attributes and attitudes toward organisational change. The sample consisted of 137 professionals who completed self‐report inventories assessing emotional intelligence, personality traits and attitudes towards organisational change. The results confirmed that there is a relationship between personality traits and employees’ attitudes toward change. Similarly, the contribution of emotional intelligence to the attitudes to change was found to be significant, indicating the added value of using an emotional intelligence measure above and beyond the effect of personality. The practical implications of these findings are discussed in relation to the phases of a change project.

The purpose of this paper is to explore and identify relationships between psychological contract inducements and the five‐factor model of personality (FFM) in Greece.

A survey questionnaire that incorporated measures of intrinsic and extrinsic psychological contract inducements and a Greek personality measure of the FFM was completed by 299 respondents. Hierarchical regression analyses were used to explore the hypotheses.

The paper finds that extroversion and conscientiousness are associated with intrinsic but not extrinsic psychological contract inducements and that neuroticism is associated with extrinsic but not intrinsic inducements. The hypothesis pertaining to openness to experience was rejected, because it was not associated with intrinsic psychological contract inducements, as expected.

The study design was cross‐sectional and used only self‐report measures. Therefore, it should be cross‐validated with different research designs (e.g. longitudinal research) and in other countries.

The findings provide further support on the significance of personality measures for the selection, development and motivation of employees.

The most significant contribution of the study is that it explores the relationship between personality and psychological contract inducements rather than psychological contract types. Another contributing factor is that the study is carried out in Greece.

The purpose of this paper is to explore the relationship between the five‐factor model of personality (FFM) and employees' voice behavior in Greece.

Employees' personality characteristics were assessed along with their voice behavior towards their supervisor and the top management of their company. Data were collected from a cross‐sectional sample of 334 professionals.

The findings demonstrate the relationship between personality and voice behavior towards the immediate supervisor, but not towards the top management of the company, and show that conscientiousness and emotional stability are the strongest predictors of employees' voice behavior.

The results of the study should be interpreted with caution, since they are based on self‐report measures. However, the findings suggest that two personality dimensions (emotional stability and conscientiousness) are significantly related with employees' voice behavior towards their supervisor.

The findings suggest important practical implications for HR practices, such as employee communication and personnel selection, since at least two personality dimensions are related with employees' voice behavior. The study also emphasizes the significance of first line supervisors' communication style in enhancing employees' voice behavior.

This is the first study exploring the relationship between the FFM and employees' voice behavior carried out in a EU‐country, such as Greece.

The current study represents an attempt to explore personality dispositions and personality process in a P‐O fit context. A total of 227 employees completed self‐report measures of personality and job satisfaction and their supervisors assessed their citizenship behaviours, generic work competencies and overall job performance. The theoretical approach of the cognitive‐affective personality system was adopted in exploring the research questions and discussing the findings, which reinforced the significance of a confirmatory, theory‐based approach in personality testing. The results supported the existence of relationships between personality and job satisfaction but not between personality and the performance‐related variables, although agreeableness and openness to experience were related to performance for occupations involving interpersonal interaction.

Occupational stress and organizational change are now widely accepted as two major issues in organizational life. The current study explores the linkage between employees’ attitudes towards organizational change and two of the most significant constructs in organizational behaviour; occupational stress and organizational commitment.

A total of 292 participants completed ASSET, a new “Organizational Screening Tool”, which, among other things, measures workplace stress and organizational commitment and a measure assessing attitudes towards organizational change.

The results were in the expected direction showing negative correlations between occupational stressors and attitudes to change, indicating that highly stressed individuals demonstrate decreased commitment and increased reluctance to accept organizational change interventions. The most significant impact on attitudes to change was coming from bad work relationships emphasizing the importance of that occupational stressor on employees’ attitudes towards change. The results did not support the role of organizational commitment as a moderator in the relationship between occupational stress and attitudes to change.

A limitation of the research design could be that all measures originated from the same source resulting in possible contamination from common method variance. Further, the cross‐sectional research design adopted in the present study, as opposed to a longitudinal or experimental methodology, does not allow affirmative causal explanations.

The present study showed that good and effective work relationships are very important in organizational change. Handling conflicts, building supportive work relationships and communicating effectively all contribute to the formulation of positive attitudes to change and, therefore, to the success of a change programme. In addition, organizations need to examine the extra workload which organizational change may create. Increase in workload is not only easily attributable to the change but it also makes change unattractive and problematic leading to non‐supportive attitudes.