Budi Setiawan, Purwanto Purwanto, Wipsar Siwi Dona Ikasari and Suryadi Suryadi
This study aims to extend the Theory of Planned Behavior (TPB) with the Norm Activation Theory (NAT) and apply these two theories to explain Gen Z’s intention to reduce household…
Abstract
Purpose
This study aims to extend the Theory of Planned Behavior (TPB) with the Norm Activation Theory (NAT) and apply these two theories to explain Gen Z’s intention to reduce household food leftovers.
Design/methodology/approach
Primary data were collected online from 386 respondents, selected through a convenience sampling technique from June to August 2023. Established indicators measured each construct adequately, and hypotheses were examined by using a structural equation model with robust maximum likelihood estimation.
Findings
Attitude toward behavior, perceived behavioral control and personal norms built by awareness of consequences and ascription of responsibility were proven to be able to form the intention to reduce household food leftovers. Extending the TPB with the NAT revealed that intention was built based on attitudinal belief, control belief and a feeling of moral obligation that activates personal norms.
Research limitations/implications
Respondent validity needs to be strengthened; injunctive and descriptive norms are still integrated, and the translation of intention into action is yet to be examined
Practical implications
Social marketers boosted behavior change campaigns among Zoomers by emphasizing moral responsibility, promoting awareness and favorable behavioral beliefs through tailored messages and highlighting the ease of reducing household food leftovers.
Originality/value
This study bridged existing research gaps by extending the TPB with the NAT in the context of household routine consumption practices. It offered valuable insights for promoting responsible consumption and reducing household food leftovers among the youth.
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Iriyadi and Bruce Gurd
Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide…
Abstract
Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken into account. Motivated by the encouraging findings of Harrison's (1992) study in Singapore, this study is a partial replication of Harrison (1992, 1993) in the context of Indonesia. It explores further whether a high budget emphasis is an effective superior evaluative style in nations categorised as high power‐distance (PD) and low individualism. Specifically it examines the effect of participation on the budget emphasis in a superior's evaluative style and dependent variables: job satisfaction and managerial performance. In addition to the structured instruments used in prior research, open ended questions captured attitudes to management control issues. The results indicate that in Indonesia a low budget emphasis improves managerial performance, while high participation increases Indonesian managers' job satisfaction. This result does not wholly support previous research findings and leads to discussion of Indonesian national characteristics which potentially contribute to the impact of a superior's evaluative style in Indonesia. This research suggests that the same performance evaluative style is unequally effective across the nations common to Hofstede's cultural dimensions.
Muhammad Fadhly Rizky Octavio and Doddy Setiawan
This study aims to investigate the influence of public attention and media through the internet on corporate disclosures related to climate change. As public awareness of…
Abstract
Purpose
This study aims to investigate the influence of public attention and media through the internet on corporate disclosures related to climate change. As public awareness of environmental issues and the urgency of addressing climate change increases, pressure is mounting on companies to be transparent about their actions and contributions to climate change mitigation.
Design/methodology/approach
This study uses regression analysis to examine the relationship between public and media attention and corporate climate change disclosure. The panel data consists of information from 142 mining companies in the ASEAN region from 2017 to 2021.
Findings
The research findings show that public and media attention through the internet positively and significantly influences companies’ disclosure regarding their climate change actions. Companies that receive higher levels of public and media scrutiny through the internet tend to disclose more information regarding their climate change mitigation initiatives, strategies and performance. This highlights the importance of public and media attention in driving corporate transparency and accountability in addressing this global challenge.
Practical implications
This research emphasizes the need for companies to proactively engage the public and media on the internet in climate change disclosure strategies. By recognizing the influence of these external stakeholders, companies can design more effective communication and reporting approaches to build legitimacy, enhance their reputation and effectively demonstrate their commitment to contributing to climate change mitigation efforts.
Originality/value
The novelty of this research lies in its study of the role of public attention and media through the internet as a driver of climate change disclosure by companies. Public attention is measured using data from Google Trends as the novelty of this research.
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Tariq H. Ismail, Mohamed Samy El-Deeb and Raghda H. Abd El–Hafiezz
This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian…
Abstract
Purpose
This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context.
Design/methodology/approach
The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses.
Findings
The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt.
Practical implications
The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders.
Originality/value
This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.