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Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

The current environment is unhelpful to female entrepreneurs, and they need to overcome numerous barriers when starting their own businesses. In this study, the researchers investigated the significant barriers that Pakistani female entrepreneurs require to overcome in this respect.

In this study, the researchers used a quantitative study and they used a questionnaire to survey the respondents and collect cross-sectional data. The researchers targeted female students who were undertaking bachelor’s and master’s degree programs in different Pakistani public and private sector universities. Accordingly, the researchers based this study’s findings on the usable samples received from 498 Pakistani female students.

The researchers used a structural equation model (SEM) in this study and its findings highlight that aversion to risk (ATR) has an insignificant impact on entrepreneurial inclinations (EI). In addition, fear of failure (FoF), lack of resources (LoR), aversion to hard work and stress (ASH) and the lack of social networking (LSN) have negative and insignificant effects on EI. The ATR factor has an insignificant effect on entrepreneurial success (ES), whereas FoF, LoR, ASH and LSN are negative and insignificant predictors of Pakistani female students’ ES.

This study’s findings may help Pakistani women to overcome the barriers to ES. In this respect, the researchers recommend that the Pakistan Government and policymakers develop significant strategies to provide the conducive business environment and to financially support Pakistani women to start their own businesses. Furthermore, this study’s findings contribute greatly to the vast amount of current literature and help to overcome the entrepreneurial conditions and barriers that potential entrepreneurs from advanced and developing countries experience frequently.

This study’s findings provide empirical evidence of EI and ES in Pakistan.

This study aims to understand the learner behaviour of millennials for Massive Open Online Courses (MOOCs) in the post-adoption stage by extending the theory of Unified Theory of Acceptance and User Technology 2 (UTAUT2) with expectancy confirmation model (ECM) along with personal innovativeness as the exogenous, satisfaction as a mediating and continued intention as an endogenous construct.

This study applied a cross-sectional research design by using a survey method to collect primary data with a structured questionnaire. Convenience sampling was used to collect data from millennial MOOC users, and partial least square structural equation modelling method was applied for data analysis.

The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation influence satisfaction. Similarly, performance expectancy, hedonic motivation, personal innovativeness and satisfaction influence the continued intention for MOOCs.

In terms of limitations, the study applied a cross-sectional research design that could lead to data collection bias. Similarly, the study used convenience sampling as the authors did not have access to the participant list of users from MOOC platforms.

The research highlights various insights to all the stakeholders on improving MOOC satisfaction and enhance the continued intention for millennial learners.

The findings of this research bridge this gap by examining the post-adoption usage behaviour of MOOCs by extending the baseline model of UTAUT2 with personal innovativeness and integrating it with ECM.

Plastic pollution is a major issue that plagues modern society. Scholars are interested in comprehending consumers’ behavioural actions to address plastic pollution. This study aims to delve into the determinants of consumers’ engagement with social media as a medium to address plastic pollution.

A conceptual model is developed that extends the behavioural reasoning theory (BRT). Using a quantitative approach, 476 responses underwent structural equation modelling analysis.

Results indicate that “reasons for” positively correlate with attitude and intention towards socially responsible engagement. Contrarily, “Reasons against” demonstrated a positive association with socially responsible engagement intention. Attitudes favouring socially responsible engagement correlate positively with the underlying intention. The moderation analysis underscores the positive relation of social return on social media with consumers’ attitude and their “reasons for” leaning towards socially responsible engagement intention. Notably, a positive connection was established between socially responsible engagement intention and the trifecta of consumption, contribution and content creation behaviours.

By enhancing the BRT, this research sheds light on novel perspectives regarding consumers’ engagement on social media platforms. Distinctively, it is among the handful of studies probing the influence of behavioural intention across diverse behavioural outcomes. The insights gained from this study, grounded in empirical evidence from an emerging market, are poised to guide policymakers, governmental agencies and industry practitioners in formulating effective strategies to combat plastic pollution. Additionally, the study can assist in achieving the UN sustainable development goals (SDGs), specifically SGD 12, SGD 13, SDG 14 and SGD 17.

The study utilized the consumption value theory to explore the motivational factors that define and differentiate the users and nonusers of fashion rental services

A focus group was conducted to generate an initial list of measurement items. These items were refined through a pretest and then used in a self-administered online questionnaire to collect data from a total of 300 users and 300 nonusers. The collected data were analyzed using factor analysis to identify the factors that define users and nonusers. A MANOVA was then conducted to explore the differences in the identified factors between users and nonusers.

Using factor analysis, nine factors were extracted across the five consumption values (functional, social, emotional, conditional and epistemic). MANOVA revealed a significant difference between users and nonusers across all factors. Further analyses suggested that the most differentiating factors are two emotional value factors and one social value factor.

Despite existing studies of fashion rental services, it is debatable whether the phenomenon is fully understood since previous studies primarily focus on consumers who engage in fashion renting services – there is a lack of focus on nonusers. This study provides unique contributions by exploring the phenomenon from both the user's and the nonuser's perspective.

The purpose of this study is to look at the factors that drive people to participate in the sharing economy (SE). Based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), the study proposes a mathematical model. The study’s ultimate objective is to help businesses attract more involved customers and promote collaborative consumption as a sustainable alternative to typical consumption patterns. The study offers a conceptual framework established via a thorough literature review to examine Indian customers’ use behavior toward SE platforms. A one-sample two-tailed t-test is used to assess the framework’s efficacy. The research fills gap in the literature on the SE by investigating the factors that determine subjective norms (SN), attitudes (A), and perceived behavioral control (PBC). A framework is provided that takes behavioral intention (BI) contemplated as a mediating variable. The research improves TAM and TPB by including new factors such as technical characteristics. This research adds to the body of knowledge on the digital SE by underlining the relevance of usage behavior in comprehending Indian customers, where A, SN, and PBC are important aspects. The research presents a paradigm for better understanding customers’ attitudes and behaviors toward various SE platforms, which might help academics, practitioners, and policy makers situate their initiatives within the larger field of sharing. The study’s categorizations of Indian consumers’ A, SN, PBC, and BI toward the SE might potentially advise on future research and government policies.

Pandemics are a serious challenge for humanity, as their social and economic impacts can be tremendous. This study aims to understand how innovation based in the sharing economy (SE) business models can contribute to overcoming the challenges arising from the Covid-19 pandemic.

Following a netnographic approach, the authors studied the computer-mediated social interactions of internet-based virtual innovation communities.

This study found that the SE business models contribute to overcome the challenges of the Covid-19 pandemic by redistributing idle resources to lessen the impacts of confinement. This was achieved through process innovations and an innovative use of the network, which enabled fast-open and decentralized innovation processes, and quick implementation of innovations. This innovation process is based on a decentralized decision-making approach, clear rules, informal relationship among community members and open communication channels, as well as in evasive strategies to avoid facing challenges, institutional restrictions and barriers in the adoption of innovations.

This study was limited to a virtual innovation community of highly specialized and educated experts and nine community projects focused on institutional contexts of a developed country. Future research should focus on the institutional contexts of less specialized communities and developing countries and study other community innovation projects in pandemics to understand the processes of fast-open, decentralized and evasive innovation and the importance of relational capabilities for innovation in digital contexts.

The findings can guide innovation managers and public policymakers in implementing effective strategies and policies to overcome pandemic challenges using SE business models. This research also provides important insights into the types and processes of innovation in organizations that create solutions to overcome social and business challenges during pandemics. In addition, this study highlights the contributions of netnographic approaches to conducting research on innovation and in pandemic periods when measures of confinement are in place.

This study uses an innovative framework to map the types of innovation and highlights two different types of innovation processes.

International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.

This study aims to determine and analyze the predictors of food waste reduction intention and behavior among higher education institutions (HEIs) using an extended version of the theory of planned behavior (TPB).

This study empirically tested an extended TPB model through regression analyses using data obtained through an online survey.

Attitude toward food waste reduction, subjective norms, perceived behavioral control and food waste knowledge predicted intention to reduce food waste. Furthermore, the intention to reduce food waste predicted food waste reduction behavior.

The results imply that extending the TPB by adding food waste knowledge significantly predicted food waste reduction intention and behavior.

The study identified factors that predict food waste reduction behavior and suggested ways to influence Filipino students in HEIs to reduce food waste.

The findings support the inclusion of food waste knowledge to the TPB in predicting food waste reduction intention and behavior among students in HEIs.

Considering food waste as a global problem resulting from the wastage of valuable resources that could fulfil the requirements of malnourished people, the current research focusses on understanding consumerism’s impact on this phenomenon. Additionally, the circular economy (CE) approach can be critical in reducing food waste and promoting sustainability.

A systematic literature review was conducted using bibliometrics and network analysis. The study reviewed 326 articles within 10 years, from 2013 to 2023.

The findings reveal four prominent factors – behavioural, environmental, socioeconomic and technological – in managing food waste (FW). Reducing FW at a holistic level can benefit individuals and the environment in several ways.

Consumers are encouraged to be more responsible for their food consumption by reducing food waste, as it affects societies and businesses both economically and environmentally. This can help promote a responsible consumption culture that values quality over quantity and encourages people to make more informed choices about what they eat and how they dispose of it post-consumption. All stakeholders, including firms, the government and consumers, must examine the motives behind inculcating pro-environmental behaviour.

Addressing consumerism and the ability to decrease FW behaviour are complex issues that require a multidimensional approach. This study seeks to fill the gap in understanding consumerism and the capacity to reduce FW using the CE approach and understand the research gaps and future research trends.