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The paper aims to elucidate the potential of a socio-cultural approach to social marketing. Drawing on a practice-theoretical understanding of change, the paper discusses how a socio-cultural approach can inform social marketing and enhance the possibilities of the field to address complex, multifaceted issues that require changes beyond the individual.

While the paper is conceptual in nature, it uses an illustrative example of food waste as the basis for an investigation of what a socio-cultural approach, rooted in practice-theoretical understanding of change, means for social marketing.

The paper is conceptual in nature but highlights new opportunities for social marketing connected to a socio-cultural approach foregrounding practice changes. The paper introduces potential roles that social marketers can adopt to initiate and support practice changes in the context of food waste.

The paper emphasises the importance of focussing on the socio-culture and practices connected to the issue in question, both when scoping for insight and when developing the ways to address it.

By integrating a practice-theoretical understanding of change, social marketing and food waste literature, the paper offers novel insights about the potential of adopting a socio-cultural approach to social marketing. The paper discusses a socio-cultural approach to social marketing in context, emphasising the roles social marketers can play in practice changes.

This paper aims to examine how social entrepreneurship (SE) practices give rise to social change in the context of urban Brazil.

The study draws on a broader inductive, ethnographic and iterative practice-based study conducted in three Brazilian non-governmental organizations.

Social change is established through intertwined practices that involve active interplay of ambivalent positive and negative feelings associated with the social mission pursued by the social enterprise; flat organizational structures that encourage participation and taking of ownership among all stakeholders; and focused organizational objectives (social purposes).

The paper presents an analytical framework composed of five propositions that may be used in future research aimed at maturing and refining the understanding of SE. The study also provides a methodological contribution for future studies of new phenomenon and young fields of research that often must rely on inductive methodologies, by demonstrating how an iterative thematic analysis can be used in practice-based studies.

This paper has practical implications directly connected to its social implications, because understanding how social change is achieved may enhance the effectiveness of SE practitioners in bringing desired changes about. Furthermore, the discussion also provided insights for practitioners to reflect upon the paradoxical nature of practices aimed at social change.

The study suggests a set of propositions and an original definition of SE that mitigates conceptual inconsistencies found in literature drawing on empirical data and by incorporating the political lens found in practice theory.

This study explores how a small minority of social entrepreneurs break free from third sector constraints to conceive, create and grow non-profit organisations that generate social value at scale in new and innovative ways.

Six narrative case histories of innovative social enterprises were developed based on documents and semi-structured interviews with founders and long serving executives. Data were coded “chrono-processually”, which involves locating thoughts, events and actions in distinct time periods (temporal bracketing) and identifying the processes at work in establishing new social ventures.

This study presents two core findings. First, the paper demonstrates how successful social entrepreneurs draw on their lived experiences, private and professional, in driving the development and implementation of social innovations, which are realised through application of their capabilities as analysts, strategists and resources mobilisers. These capabilities are bolstered by personal legitimacy and by their abilities as storytellers and rhetoricians. Second, the study unravels the complex processes of social entrepreneurship by revealing how sensemaking, theorising, strategizing and sensegiving underpin the core processes of problem specification, the formulation of theories of change, development of new business models and the implementation of social innovations.

The study demonstrates how social entrepreneurs use sensemaking and sensegiving strategies to understand and address complex social problems, revealing how successful social entrepreneurs devise and disseminate social innovations that substantially add value to society and bring about beneficial social change. A novel process-outcome model of social innovation is presented illustrating the interconnections between entrepreneurial cognition and strategic action.

This paper aims to explore four disruptions that practice theory makes to traditional social marketing approaches to school physical activity (PA) intervention.

The paper draws on existing literature from sustainable consumption, sociology of health and illness and the authors’ experiences working with primary schools in the UK to plan and execute social marketing approaches to PA, targeting interconnected social practices from which PA emerges or fails to emerge. The paper explores a practice-oriented theoretical framing, engaging with calls from interdisciplinary areas for PA interventions to shape the PA emerging from a school’s everyday routines, rather than promote PA participation at an individual level.

The paper argues first that a practice perspective would focus on situation research rather than audience research, with practices rather than people as the focus. Second, the purpose of practice-oriented social marketing would be to achieve transitions in practices rather than behaviour change. Third, the planning and management approach of practice-oriented social marketing would account for unintended consequences and complex interconnections between practices. Finally, an evolved evaluation approach to practice-oriented social marketing would take a longer term approach to understand how cultural transitions are emerging.

This paper contributes to an important stream of critical social marketing scholarship that seeks to advance social marketing away from its individualist routes. It sets an agenda for further research that considers the ontological and practical possibilities for practice informed approach to social marketing.

Recently, the discussion on the impact of the Internet of Things (IoT) in theory and in practice is increasing. While some proponent envisage that the IoT will bring about positive radical change in the modern society, others argue that the IoT will introduce more disadvantages in the long run (mainly in terms of job losses) than advantages. The purpose of this paper is to arbitrate this controversy by examining the impact of IoT on the Japanese society.

While previous studies have largely been qualitative in nature, in this study, a quantitative approach was used. A multi-dimensional analysis was carried out and the statistical method known as the one-way analysis of variance was used to process the data obtained during this study.

The results show that indeed the IoT has a positive impact on the daily lives of the Japanese people, however the change it brings are mainly incremental change and not radical. Furthermore, rather than reducing job opportunities, it has created more opportunities and simplified operation processes.

However, a limitation of this study is in its narrow scope. It is important to note that further studies on an international level or perhaps multi-national level is needed. Furthermore, there may be other underlining factors, such as culture, social, economic, geographical location, technology capacity, that may contribute to the impact of the IoT on daily life. Therefore, future research needs to verify if indeed this is the case.

This research successful arbitrates the argument about the impact of the IoT on the society by specifically showing that the advantages brought by the IoT out-ways its disadvantages. Furthermore, the uncertainty (fear of job losses) expressed by some experts was addressed in this study. The results obtained showed that the diffusion of the IoT has no correlation with job loss but rather supports improved working environment and creation of jobs.

The purpose of this research project was to improve public awareness to improve public awareness of the importance of energy conservation and to improve the use of simple conservation strategies. A thorough evaluation of the net gain from the numerous energy campaigns rolled out to the public every year is lacking. This study conducted pre- and post-campaign surveys and focus groups to evaluate one campaign’s impact on self-reported energy behaviors.

The campaign used television public service announcements and a website to improve awareness of the city’s efforts to conserve energy and to increase individual energy conservation practices. Focus groups (n = 40) were used to identify common barriers to conservation, and pre- and post-surveys (n = 533, 479) were conducted to evaluate the campaign’s effectiveness.

Results indicated that the campaign increased positive changes in changing light bulbs and confidence in taking action to turn down thermostats, unplug devices and turn off lights. While follow-up research is needed on the precise mechanism of the psychological process at work, the findings are consistent with the concepts of self and response efficacy as needed components of any behavior change. The authors advocate the adoption of research-informed message design to maximize communication campaign effects.

This paper demonstrates how the combination of three prominent persuasion theories can be used to develop behavior change campaigns. Also, it is one of the few studies to evaluate the effectiveness of the Energy Star campaign.

The purpose of this paper is to report about research how Society 5.0 balances Industry 4.0, responsible economic development and resolution of social problems by advancement of corporate social responsibility (CSR) in organizations.

Drawing from organization, sustainable development and social functionalism theories, the authors designed an integral model of CSR in line with goals of a forward-looking and socially responsible society. This study includes analyzing of present governing principles, multidisciplinary and multifunctional consideration and developing of integral framework for CSR in organizations.

This study’s findings suggest incorporation of technology in models of CSR, a regionally grounded solving of individuals’ social problems and changing of CSR’s environmental, social and economic dimensions according to circumstances of Society 5.0.

This study has created guidance for improvement of CSR practice in organizations through its responsible operating and behavior grounded on the governing environmental and social circumstances in modern society. It also revealed new possibilities for interest-based usage of human-centered society among individuals and organizations.

The reported study proposed an integral model of CSR for solving the main social problems with usage of advanced technologies in responsible economic growth founded on circumstances of Society 5.0, previously not considered in literature.

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

This paper aims to investigate the impact of external stakeholders-related corporate social responsibility (CSR) activities (local community and suppliers) on customer value co-creation behavior. This study also aims to examine the mediating role of relationship marketing orientation (RMO) on the relationship of CSR activities and customer value co-creation behavior.

The main problem of dichotomy between customers and the management was existing in banking sector so that’s why through purposive sampling, banking customers were selected for data collection through a self-administered questionnaire. Structural equation modeling was used to test the proposed hypotheses.

The present study found that both local community-related and supplier-related CSR activities have a positive impact on customer value co-creation behavior. Relationship marketing orientation mediates between the link of CSR activities and customer value co-creation behavior. The strength of RMO in CSR supplier and customer value co-creation behavior is found to be more dominant.

This study is restricted to one country under-investigation; therefore, it can be replicated with a larger and more geographically diverse sample.

This study offers insights to the banking sector that local community-related CSR activities contribute to the value co-creation behavior and minimize the social problems of Pakistan.

The findings of this study highlight that top management of banks can enhance the customer’s participation in services by using valuable CSR activities. The results imply the importance of interactions between the recipient of services and service providers. Stakeholder theory has previously been applied to examine stakeholders’ value maximization; this study uses stakeholder theory to examine shareholders’ value co-creation.

Este estudio investiga el impacto de las actividades de responsabilidad social corporativa (RSC) relacionadas con las partes interesadas externas (comunidad local y proveedores) en el comportamiento de co-creación del valor del cliente. Este estudio también tiene como objetivo examinar el papel mediador de la orientación del marketing relacional (OMR) en la relación de las actividades de responsabilidad social corporativa y el comportamiento de co-creación del valor del cliente.

El principal problema de dicotomía entre los clientes y la gerencia existía en el sector bancario, por lo que a través de un muestreo intencional, los clientes bancarios fueron seleccionados para la recolección de datos a través de un cuestionario auto-administrado. Con el fin de verificar las hipótesis propuestas, se empleó un modelo de ecuaciones estructurales.

El presente estudio encontró que tanto las actividades de RSC relacionadas con la comunidad local como las relacionadas con los proveedores tienen un impacto positivo en el comportamiento de co-creación del valor del cliente. La orientación del marketing relacional media entre el vínculo de las actividades de responsabilidad social corporativa y el comportamiento de co-creación del valor del cliente. La fuerza de la OMR en el comportamiento de co-creación del valor del cliente y el proveedor de RSC se encontró que era más dominante.

Este estudio se limita a un único país, por lo tanto, podría ser replicado con una muestra más amplia y con mayor diversidad geográfica.

Este estudio ofrece información al sector bancario de que las actividades de RSE relacionadas con la comunidad local contribuyen al comportamiento de co-creación de valor y minimizan los problemas sociales de Pakistán.

Los resultados de este estudio ofrecen a la alta dirección de los bancos la posibilidad de mejorar la participación de los clientes en los servicios mediante la utilización de valiosas actividades de RSC. Los resultados implican la importancia de las interacciones entre el receptor de los servicios y los proveedores de servicios. La teoría de las partes interesadas se ha aplicado anteriormente para examinar la maximización del valor de las partes interesadas; este estudio utiliza la teoría de las partes interesadas para examinar la co-creación de valor de los accionistas.

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.