Search results

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.

Small traditional industry has been recognized as an important local economy that support cultural industry and is significant in many parts of the world, particularly in developing countries. The significance of this type industry as a poverty barrier, enables jobs for local rural villagers, and their role in continuing local community based cultural activities have become obvious. However, as the current modern days global pressures affecting many traditional people in developing countries, pathways of small traditional industry toward local sustainable development remain unclear. Further continuous investigations are still required on how this industry provide the platform for greater local, regional and global sustainability. Literatures and debates on the sustainability of the rural developing country concerning small traditional industries may even begin from the establishment of Brundtland sustainability commission in 1987. The conflict between brown and green agenda in Brundtland commission may also point to small-scale traditional industry growth in the developing world. Cultural traditional industries in developing countries could better lead to local sustainability pathway. On the other hand, conflict of the use of natural resources and competition may create different stories. How traditional industry in developing country survive and further innovate for development is a significant knowledge to understand. This chapter uses Jepara traditional furniture industry in Central Java – Indonesia which has been the subject of prolonged study on how small-scale industry implicated to global competition and pressures of raw material resources decline. This chapter further reviews previous research and recent study on Jepara industry upgrade and innovation, and how likely innovation may prosper for the future sustainability of this type of industry.

Bond rating studies have received and continue to receive considerable attention in the literature on government finance. This study focuses on two major issues of municipal bond ratings that occupy the center-stage of these discussions: What charac-teristics does a rating institution analyze when assigning rating to a government? How significant are these characteristics in predicting the ratings given by these institutions? Using a combination of economic, financial, and demographic factors, the study reexamines these questions on a select group of cities.

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

This chapter aims to list the literature that document the role of hospitality industry achieving Sustainable Development Goals (SDGs), and to summarize those contributions, related to the literature. Extensive literature review was also conducted to explore a critical analysis of sustainable digitalization of the hospitality industry.

The article has undertaken a systematic literature review of all the significant research area of almost last two decades. Keyword searches were performed in Google Scholar search engine, where timeframe of “2001–2023” was used to filter the desired article. Total 141 research articles were primarily identified after the initial search. After screening the articles for relevance or duplicates, finally 107 articles were considered for this study.

This study figures out those environment-related SDGs which is considered essential for the hospitality industry. This study found the importance of adopting digitalization in hospitality sector to build inclusive environment and providing seamless experience to customers while focusing on both positive and negative aspects associated with digital transformation.

Hospitality industry of numerous countries around the world are now exploring by implementing SDGs and Digitalization in their business practices. This study will provide insight to policymakers as development and usage of digital technologies and implementing SDGs in their practices are crucial for the sustainable transformation of hospitality industry. Sustainable transformation of hospitality sector not only improves services and helps us to make wiser choices when planning for a trip but also positively impact both physical and psychological well-being.

The incorporation of Corporate Social Responsibility (CSR) and sustainability is essential for higher education institutions' (HEIs') future development as they deal with more societal and environmental concerns. The current status of research on CSR and sustainability in HEIs is examined in this systematic review, which also identifies major themes and trends for future development. This review emphasizes the complex characteristics of CSR and sustainability in the higher education environment, spanning aspects like university's social responsibility (education, community engagement, research, and internal management and organization), Sustainable Development Goal (environment, social, and economic), student's perceived self-efficacy, students' intention to implement sustainability, students' engagement for sustainability. It does this by assessing a wide range of scientific works. Additionally, it reveals the advantages and disadvantages of applying CSR and sustainability strategies in HEIs. The results highlight the significance of all-encompassing initiatives that cover governance, accountability, and openness in order to promote a sustainability culture inside HEIs. The paper ends with suggestions for further study, highlighting the necessity of interdisciplinary methods and successful collaborations to promote CSR and sustainability initiatives in HEIs and consequently contribute to sustainable development generally.

The concept of sustainability is about the relationships among people, the planet, and profit. Nowadays, it has been spread to many areas, including construction projects. Sustainability in construction projects has been so important in the present time. It is commonly pointed to the environment and construction materials. Nevertheless, it is also important in construction management which addresses sustainable project scheduling. Sustainable project scheduling will help to deliver the project under the deadlines, within the available budget, and also ensuring about the quality of the works. This study presents the trade-off among time, cost, and quality in the construction project to provide the decision-maker some alternative solutions in the planning phase to conduct a sustainable construction project. Multi-objective optimisation using Symbiotic Organism Search (SOS) algorithm is done to find the best solutions to the problem under investigation. Then, fuzzy logic approach is utilised to model the diverse environment and uncertainty in the construction project. A case study in repetitive construction project is analysed to see the capability of the model to work in time cost quality trade-off to reach into a sustainable construction project.

This study aims to present a comprehensive knowledge mapping and an in-depth analysis of plastic and sustainability research to understand better global trends and directions in this field that emerged between 1995 and 2022.

This study presents a visual analysis of 1933 research articles listed in the Web of Science (WoS) databases between the years 1995 and 2022 related to plastic and sustainability. The knowledge mapping based on CiteSpace and VOSviewer presents the current research status, which contains the analysis of the collaboration network, co-citation network, references with citation bursts and keyword analysis.

The results reveal that China and the USA are the most prominent countries in exploring the notion of sustainability and plastic. The Chinese Academy of Science is the most prominent institution. Chai Qiang, Friedrich Daniel, Sahajwalla Veena and Ok Yong Sik are the most prolific authors in this field. Furthermore, circular economy, bioplastic, sustainable development, polyester and bioplastics are the highly discussed issues in recent years. Not surprisingly, COVID-19 is the latest topic of discussion started in 2021 due to its negative impact on plastic pollution and the challenges it posed to sustainability.

This study is among the pioneers to shed light on the current research status of plastic and sustainability using the bibliometric method and the newest data. This study also suggests that collaborations between scholars and institutions require to be enhanced for better management of plastic pollution and to contribute to sustainable development.

The purpose of this study is to examine the relationships between value orientation, i.e. terminal and instrumental values, consumer sustainability consciousness and behavioral intentions toward environmental-friendly products and its influence on the sustainable development goals (SDGs) endorsement.

Structured questionnaires were administered on 410 respondents from northwestern India. The two-step approach proposed by Anderson and Gerbing (1988) was employed to assess the measurement and structural models.

Terminal and instrumental values influenced consumer sustainability consciousness. Sustainability consciousness influenced behavioral intentions which endorsed consumers' SDG. Instrumental value had a greater impact on consumer sustainability consciousness and behavioral intentions than terminal value. Consumer sustainability consciousness partially mediated the relationship between terminal/instrumental value and behavioral intentions for SDG endorsement.

The findings will help marketers to endorse SDG promotion by linking them with values and develop an understanding of consumers' sustainability consciousness for SDG implementation.

Green marketers, policymakers and SDG promoters should develop messages to communicate and emphasize the importance of purchasing environmental-friendly products. From a functional perspective, it affects instrumentality orientation and societal responsibility toward the implementation of SDG.

The current study proposed an action-oriented, integrated, aspirational and universally applicable SDG framework. The findings may pioneer the way forward for sustainability-oriented consumption.

This research is the first of its kind that examined the relationships between value orientations (Rokeach, 1973) and their effect on consumer sustainability consciousness and behavioral intentions in SDG milieu.

The problem addressed is how policies to promote sustainable development may be implemented in market practice. The purpose of this paper is to present a conceptual framework on which further research on sustainable market practice can be based.

Literature and conceptual analysis as regards sustainable development and policies to promote sustainable markets. Frameworks from theorizing about markets and about institutions.

The context of policy initiatives aiming at sustainable development is characterized by substantial heterogeneity and is inherently conflictual and multidimensional. Stakeholders, NGOs, governments as well as market actors are involved in policy processes. A market practice perspective is suggested. Specific issues for research are how policy practice interacts with market practice and how sustainable markets actually perform sustainable development over time and space.

Implications for how policy actors and market actors might act to bridge the gap by awareness of market shaping process in market practice.

Contribution to holistic understanding of links between policies, market practice and sustainable development.