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The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

This study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns.

The study begins with a literature review concerning the role that old institutional economics and new institutional sociology have played in the study of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the institutional entrepreneurship approach is presented and utilized as the basis for the development of a conceptual framework, which is contextualized to the examination of management accounting change triggered by sustainability issues.

Management accounting change literature has not paid enough attention to the social constructivist roots of institutional theory. Through the application of a conceptual framework inspired by institutional change models and institutional entrepreneurship literature, this paper proposes another approach to examine how new management accounting practices are socially constructed during the course of organizational change, particularly in response to sustainability concerns.

This new framework has not yet demonstrated its explanatory power in a particular field.

The paper examines management accounting change as a social construction process led by institutional entrepreneurs who aim to mobilize resources and negotiate the definition and implementation of sustainability strategies and new management accounting practices, which will take environmental and social issues into consideration, in order to reach an agreement on the pre‐institutionalization, diffusion and institutionalization of sustainable practices.

This empirical paper is an endeavor to explore the relationship between social media advertising (SMA) and customers' purchase intention (CPI) in three South Asian countries. SMA was further divided into three relevant dimensions: perceived relevance (PR), perceived informativeness (PI) and perceived credibility (PC). Furthermore, the authors incorporated a single mediator: customers' brand consciousness (CBC) to test the mediating effects on the direct relationships.

The authors purposively selected 1937 fashion-conscious individuals based on a cross-sectional survey design. The authors applied SPSS 25 for explanatory statistics and structural equation modeling (SEM) (through AMOS 25) for testing the hypothesized relationships.

Based on the responses and the application of statistical measures, the authors revealed that all of the three dimensions of SMA have significant positive relationships with CPI. CBC is also significantly and positively related to CPI. Regarding the mediating effects, CBC was identified to have full mediation effects on the relationships between PR and CPI and PI and CPI. On the contrary, the same variable was found to have partial mediation on the relationship between PC and CPI.

South Asia is a growing business hub and the largest consumer market in terms of population. This empirical study was undertaken to reveal the role of SMA on CPI in the three highly populated South Asian countries, which is rare in academia. The outcomes of this empirical study are expected to be useful for further research attempts regarding SMA and consumer behavior. Businesses and policymakers are also expected to benefit from formulating SMA-related strategies to retain present buyers as well as attract the prospective ones.

New forms of ‘smart’ mobility have emerged with the advance of information technology. From a public sector perspective, these ambitions have been framed both in terms of innovation and sustainability. The development work of these technologies is in part being subsidised by public actors investing in and funding different types of pilots or experiments in order to ‘test’ these technologies in what is called a real-life environment. This is part of a larger trend of experimental governance in which smart mobility is an important and a possibly growing part. This chapter offers a conceptual analysis of experimental governance by analysing three underlying assumptions in literature and practice (1) the need for extraordinary solutions, (2) the importance of learning by doing and (3) the necessity of collaboration. These three assumptions are analysed in relation to smart mobility experiments in Sweden, and discussed in relation to public values. The concluding discussion elevates a number of normative implications of using experimental governance as a policy instrument for the development of smart mobility.

Enterprises are used to managing quality together with productivity but neglecting environmental management. This involves higher costs and lower benefits than if they were managed jointly. Therefore, efforts must be made to link all of the main aspects of the global performance/efficiency. In recent years several methodologies have been developed and implemented to consider and sort out single aspects of performance (concurrent engineering, quality function deployment, rapid prototyping, lean production, design for assembly and disassembly, total quality management, LCA) seeks to propose a method to attain such a result, within a continuous improvement environment.

The method is based on the correlation between 12 aspects of performance/efficiency in the production processes, general specifications of the project, detail specifications for sub‐systems, and productive modalities.

It is found that this can be done by constructing specific matrices, by utilizing both technical and economic data, which permit to identify the modifications to introduce in the process/product to improve the various aspects of performance.

The way to follow is necessarily the adoption of methodologies able to integrate all aspects, to pursue and achieve an increasing efficiency.

This study is to reconfigure a hierarchical supply chain model utilizing databases and text files to understand future pathways due to COVID-19 pandemic has had a bullwhip effect, disrupting the global supply chain, and a mechanism is needed to address this disruptive event under pandemic uncertainties.

To address this mechanism, this study employs bibliometric analysis and text mining to reconfigure a hierarchical supply chain model under pandemic conditions and associates it with social media to conduct an intuitive visual analysis.

The current academic concerns are related to an overconcentration on risk management and a data-driven approach, generating an enormous gap between the concerns of academics and those of the public. The evidence shows that for both countries with outstanding performance and those that need improvement, the efficiency in terms of preventing the spread of the pandemic should be promoted.

This study contributes to (1) reconfiguring a hierarchical supply chain model under pandemic uncertainties and (2) bridging theory and practice by offering comparable interrelated attributes to guide post-COVID-19 strategies in the supply chain. The findings are that the supply management approach and big data are attributes that involve the concerns of world public and academics under pandemic uncertainties.

The purpose of this paper is to investigate the use of high-value manufacturing (HVM) concepts in Scottish SMEs and define how they are being used to gain competitive advantage.

Cross-sectional research carried out using a large-scale survey of 435 SMEs and semi-structured interviews of a subset of 50 SMEs.

Findings indicate that HVM is not a homogeneous state but an umbrella term for a number of operational models adopted by manufacturers that are progressively moving from simple price-based production; companies must, as a foundation, be operationally excellent in all lifecycle phases before extending their capability by offering a more comprehensive service; HVM is not a static state but a journey that differs in nature for each manufacturer depending on the nature of its market and customer.

The approach to theory must be more integrated combining aspects of marketing, strategic and operational theory. Research must be carried out using the supply chain, rather than the firm, as the unit of analysis.

Manufacturing efficiency has now become an order qualifier and competitive advantage should now be sought through the integration of design, production and service activities from strategic levels down to operational levels across all the functions of a business which link seamlessly to customer and supplier activities.

This paper contains insights into Scottish SMEs and their practice of HVM; defines the activity that makes up HVM at an operational as opposed to an economic or strategic level; proposes a model that characterises the stages of HVM that SMEs transition through.

An optimal temperature monitoring is a prerequisite for cold chain management and thus for the production and supply of high quality and safe products as well as for the reduction of waste and economic losses. The aim of this paper is to identify and compare already existing temperature monitoring solutions in operation and novel temperature monitoring solutions with a view to their use for optimal temperature monitoring in meat supply chains. A special focus is placed on the identification and specification of challenges by the implementation of temperature monitoring systems which allow an optimal control of the temperature conditions in meat supply chains, as required by the new European food law.

The paper is a literature review of existing and novel temperature monitoring systems and challenges faced by the practical implementation of monitoring systems which allow continuous control of the temperature conditions in meat supply chains. First, the relevant literature relating to these aspects was examined and second, expert knowledge was applied with system developers of temperature monitoring and information management systems, participants in the meat supply chains and researchers

In the article different intra‐ as well as inter‐organisational challenges relating to the practical implementation of optimal temperature monitoring solutions have been identified and described.

The paper provides a holistic perspective of temperature monitoring solutions in meat supply chains. The challenges met when implementing temperature monitoring solutions have not been widely discussed in the literature. The proposed solutions to the specified challenges make an important contribution to developing guidelines for the implementation of optimal temperature monitoring systems in meat supply chains, resulting in improvements in food quality and safety.

The purpose of this paper is to investigate the significance of value co-creation to the UK animal healthcare sector from the perspective of the key industry stakeholders: clients, veterinarians and paraprofessionals.

Value co-creation constructs in the sector were identified and measured using a mixed methods approach comprised of qualitative NVivo© thematic analysis of depth interviews (n=13) and quantitative exploratory factor analysis (EFA) (n=271).

Qualitative results revealed nine underlying dimensions regarding service delivery in the sector: trustworthiness, communication, value for money, empathy, bespoke, integrated care, tangibles, accessibility and outcome driven service. EFA of professional survey data loaded onto seven latent factors, with strong value co-creation dimensions identified.

The sampling process is sufficiently representative and diverse to present meaningful and valuable results, however, surveying should be extended to include the client group. Due to the originality of the research replication of the study will be beneficial to the broader understanding and application of value co-creation to the high-involvement services of animal healthcare.

Recognition of the importance of value co-creation to the sector should encourage professional stakeholders to develop and adopt integrated models of service provision and to provide improved levels of service quality.

The paper makes an original contribution to knowledge regarding value co-creation in respect of high-involvement service provision. Its findings should be of value to academics interested in value co-creation in service sectors as well as animal healthcare practitioners seeking to offer better value and quality service provision.