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This study aims to reconcile previous research that has provided mixed results regarding motivation for sustainable behaviors: pure altruism (cooperation) or competitive altruism (status). Drawing on evolutionary altruism and identity-based motivation, the authors propose that a match between pure (competitive) altruism and individualistic (collectivistic) identity goals enhance consumers’ motivations to engage in recycling (green buying).

Three experimental studies show how pure and competitive altruism are associated with specific sustainable consumption (Study 1) and how altruism types should be matched with identity goals to motivate sustainable consumption (Studies 2 and 3).

Study 1 shows that pure altruism is associated with recycling but not with green buying. Studies 2 and 3 show that pure (competitive) altruism and individualistic (collectivistic) goals lead to higher recycling (green buying) intentions.

The present research extends previous findings by showing that pure and competitive are indeed associated with specific sustainable behaviors. The authors suggest that the interaction between motives and identity goals can lead to a greater impact on recycling and green buying intentions.

Public policymakers and companies will benefit by better understanding how specific combinations of altruism types and identity goals can foster recycling or green buying intentions.

This research is the first to show how matches between pure and competitive altruism types and individualistic and collectivistic identity goals affect consumers’ motivations to engage in recycling and green buying.

The purpose of this paper is to report on research on the antecedents of word of mouth (WOM) behaviour among Iranian women in the context of grocery shopping.

Using a survey instrument, the authors empirically test the conceptual model of De Matos and Rossi.

This paper finds support for the model and finds satisfaction, commitment, loyalty, trust, perceived value and quality to be significant antecedents of WOM. Commitment is found to be the most significant predictor of WOM.

This paper examines only factors affecting the initiation of positive WOM; future research should examine also drivers of negative WOM. The study sample consists of female shoppers at Tehran branches of one grocery retailer. There is scope to extend the research to shoppers of other grocery retailers and to other parts of Iran.

The findings provide useful insight for practitioners in identifying the relative importance of drivers of WOM. This research suggests that satisfaction is the weakest predictor of WOM, and therefore, it is dangerous for grocery retail managers to rely on customer satisfaction metrics as indicators of WOM initiation.

This research appears to be the first study of WOM in the context of Iranian grocery retailing, a sector which is both fast growing and undergoing structural change.

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Puts forward a framework for carrying out user evaluations of expert systems, which is based on user evaluations carried out in a large British company over a period of three years. The aim of this framework is to ensure that the aims of the expert system designers and the users of the system are congruent. This in turn will make it more likely that the expert system will be a success. The framework covers aspects such as user type, updating knowledge, training, the value of the system and the human/computer interface.

The purpose of this paper is to assess the state of the art of social business process management (Social BPM), explaining applied approaches, existing tools and challenges and to propose a research agenda for encouraging further development of the area.

The methodology comprises a qualitative analysis using secondary data. The approach relies on searches of scientific papers conducted in well-known databases, identifying research work related to Social BPM solutions and those contributing with social characteristics to BPM. Based on the identified papers, the authors selected the most relevant and the latest publications, and categorized their contributions and findings based on open and selective coding. In total, the analysis is based on 51 papers that were selected and analyzed in depth.

Main results show that there are several studies investigating modeling approaches for socializing process activities and for capturing implicit knowledge possessed and used by process actors, enabling to add some kind of flexibility to business processes. However, despite the proven interest in the area, there are not yet adequate tools providing effective solutions for Social BPM. Based on our findings, the authors propose a research agenda comprising three main lines: contributions of social software (SS) to Social BPM, Social BPM as a mechanism for adding flexibility to and for discovering new business processes and Social BPM for enhancing business processes with the use of new technologies. The authors also identify relevant problems for each line.

Some SS tools, like wikis, enable managing social aspects in executing business processes and can be used to coordinate simple business processes. Despite they are commonly used, they are not yet mature tools supporting Social BPM and more efficient tools are yet to appear. The lack of tools preclude organizations from benefitting from implicit knowledge owned by and shared among business process actors, which could contribute to better-informed decisions related to organizational processes. In addition, more research is needed for considering Social BPM as an approach for organizations to benefit from the adoption of new technologies in their business processes.

The paper assesses the state of the art in Social BPM, an incipient area in research and practice. The area can be defined as the intersection of two bigger areas highly relevant for organizations; on the one hand, the management and execution of business processes; and on the other hand, the use of social software, including social media tools, for leveraging on implicit knowledge shared by business process actors to improving efficiency of business processes.

Calls for the development and dissemination of evidence-based programs to support children and families have been increasing for decades, but progress has been slow. This paper aims to argue that a singular focus on evaluation has limited the ways in which science and research is incorporated into program development, and advocate instead for the use of a new concept, “scientific accompaniment,” to expand and guide program development and testing.

A heuristic is provided to guide research–practice teams in assessing the program’s developmental stage and level of evidence.

In an idealized pathway, scientific accompaniment begins early in program development, with ongoing input from both practitioners and researchers, resulting in programs that are both effective and scalable. The heuristic also provides guidance for how to “catch up” on evidence when program development and science utilization are out of sync.

While implementation models provide ideas on improving the use of evidence-based practices, social service programs suffer from a significant lack of research and evaluation. Evaluation resources are typically not used by social service program developers and collaboration with researchers happens late in program development, if at all. There are few resources or models that encourage and guide the use of science and evaluation across program development.

This study aims to evaluate changes in the presence of women on Spanish boards after the Unified Good Governance Code of Listed Companies (2006) and the Organic Law 3/2007 on Gender Equality, and this study compares the educational background of women and men directors. Also, this study analyses the influence of gender diversity and educational background of women directors on economic performance, corporate social responsibility (CSR) and, ultimately, firm value. In addition, this study explores the differences in board gender composition and its effect on firm value during the crisis and post-crisis periods. Finally, this study analyses the different influence of women directors depending on their typology.

This study uses a system of structural equations and a sample of 4,101 directors of 30 Spanish companies listed on IBEX-35 over 2008–2017.

The results show that women’s presence on boards has grown since 2008, and they have higher educational background than men. This study finds that women directors improve economic performance and CSR, though results are non-significant for firm value. Women directors with a bachelor’s or master’s degree increase economic and social performance but reduce firm value. Women directors with business or industry-related studies positively influence CSR but business specialisation negatively affects economic performance and firm value.

This study analyses the direct and indirect effect of women directors on firm value, the influence of their educational background and the potential differences arising from the economic situation (crisis) and the type of board position they hold.

This paper aims to offer a framework of five questions for analyzing ethical dilemmas faced by managers and professionals. The framework's main purpose is to help individuals understand the nature of ethical issues and to avoid making ethical mistakes – decisions or actions that are unintentionally unethical that they would later regret and wish they could undo.

The framework developed is based on traditional ethical theories reframed into a set of simple questions that have been applied in a variety of private‐ and public‐sector organizations to help managers identify and resolve ethical dilemmas and conflicts.

The benefits of this framework are that the five questions cover the broad range of underlying factors that create ethical issues and dilemmas, are simple and easy for individuals to understand and remember and, considered together, help to identify conflicting ethical priorities.

Most breaches of ethics are not intentional and most individuals want to behave ethically. Their breach of ethics is often the result of making decisions without adequately thinking through the implications and possible consequences. The application of this simple framework can help individuals and organizations avoid making such ethical mistakes.

The framework has helped public‐ and private‐sector organizations evaluate and cope with ethical issues and value conflicts.

The purpose in this paper is to develop a systematic literature review aiming to reveal innovation opportunities associated with the thematic collaboration and trust in the reverse logistics field.

The authors adopted a parallel analysis approach segregating the systematic literature review papers in two groups at NVivo®, collaboration and trust in the supply chain and collaboration and trust in reverse logistics, aiming to explore in the first group of papers insights for innovation on collaboration and trust in reverse logistics. The content analysis strategy was supported by the knowledge exchange theory described in Gravier et al. (2008).

Reverse logistics is hardly dissociated from broader sustainable supply chain management approaches, which make all considerations on collaboration and trust designed for such approaches valuable and valid for reverse logistics. Collaboration and trust concepts in supply chain and in reverse logistics contexts are quite similar, while collaboration/trust is mandatory for managing networks in sustainable approaches and in reverse logistics, as well. Downstream and upstream, the chain disruptive innovation business models may be developed between focal companies and returns system third-party logistics providers, fourth-party logistics providers or end-customers, in a business-to-customer collaboration approach. Several collaboration technologies are listed in three perspectives: knowledge sharing, knowledge generation and knowledge implementation.

This study uses a specific protocol for the systematic literature review, and due to inclusion and exclusion criteria, other protocols can provide different results. The strategy of analysis under the knowledge exchange perspective may give a type of result different from other perspectives.

This research systematizes the existing knowledge on the collaborations and trust, which is a priority basis for reverse logistics, providing insights to researchers and practitioners in the area and identifying an agenda for future studies.

This study aims to propose that the institutional environment exerts pressure on the behavior of wineries toward wine tourism development (WTD) and the effect of this influence confers legitimacy to the business of wine tourism.

Structural equation modeling through partial least squares was applied to estimate and validate a model using data from a quantitative survey in the universe of 62 wineries with a wine tourism component along the Alentejo Wine Route in Portugal. The proposed model is based on institutional theory through an inter-organizational perspective of wineries.

The results show that WTD coexists with a highly institutionalized environment, exerting distinctive mechanisms of external pressure together with the search for social legitimacy through actions and practices on the part of the involved wineries. However, the relationship between legitimacy and organizational performance in wineries with wine tourism is not validated.

The specific sample of the Alentejo wine companies does not allow the results to be generalized. Future studies should replicate the proposed research model using other geographic areas.

The results are particularly interesting for managers of wineries and should be considered in the decision-making and strategic processes regarding wine tourism.

The use of institutional theory in the wine tourism context is novel and original. This study fills a research gap by conducting an empirical investigation of wine tourism based on institutional theory, which allows the identification of exogenous factors that can influence and impose restrictions on the organizational behavior of winery companies toward wine tourism.