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The market of bottled water is one of the largest in the world. Paradoxically, the consumption of water in plastic bottles is highest in countries rich in the potable tap water of excellent quality. This paper aims to gain a better understanding of the factors that foster or hinder the intention to use refillable water bottles by university students and to determine whether their study program played a moderating role.

Within the framework of Ajzen’s theory of planned behavior (TPB), this paper conducted this cross-sectional study to understand the influence of attitudes, norms and perceived behavioral control (PBC) on the intention to drink tap water from reusable bottles. Italian university students (n = 540) majoring in the hard (42.4%) or the soft (57.6%) sciences completed an anonymous self-report questionnaire.

For both groups, there was a significant association between attitudes and intention to use a refillable water bottle. The intention to drink tap water was also influenced by PBC among the hard science students, whereas among the soft science students the descriptive norm exerted a significant influence.

This is the first application of TPB, a well-established theoretical and methodological framework, to understand the intention of university students to drink tap water from reusable bottles. Within the framework of TPB, this study is the first to address this specific pro-environmental behavior and explore the potential moderating role of university studies programs, which proved significant.

Palm oil is a versatile ingredient of many food and non-food products. Yet, over the last year it has rapidly become a controversial product due to its alleged harmful health and environmental effects. Palm oil has rapidly become a controversial product. As a consequence, many food companies have introduced alternative fat sources into their products, in order to meet consumers’ concerns. The purpose of this paper is to: first, investigate consumer purchase intention by assessing whether the environmental, social and health concerns (HCs) act as drivers with regard to the choice of not consuming products containing palm oil; and second, estimate the direct effect of participants’ information seeking (IS) upon their intention, and whether IS mediates the effects of the attitudinal latent constructs on intention.

A quantitative survey of 608 respondents was performed. A structural equation modelling (SEM) procedure was implemented.

Results show that: first, HC is the main driver of participants’ intention to reduce palm oil consumption; second, consumers’ attitudes towards environment and social fairness exert significant direct effects upon intention; third, IS exerts a direct effect on intention; also, it partially mediates the effects of environmental and social concerns, whereas it totally mediates the HC effect.

This is the first study to address the issue of comparison between different drivers of sustainable consumer intentions using a formal test by SEM. Moreover, findings add insightful discussion points to some important issues concerning the role of consumers in the current food system organisational structure and strategies.

The theory of planned behaviour (TPB) and its extensions are often used to explain intentions to perform sustainable behaviours. Emotions can provide the impetus for action and should be considered in high-involvement situations, such as sustainable food purchase decisions. Therefore, the aim of this research work was to investigate whether the addition of different types of emotions (self-related, social and pro-active) to the TPB main constructs – attitude (ATT), subjective norm (SN) and perceived behavioural control (PBC) – improves the explanation of intention to make two sustainable food purchase choices: purchase Fairtrade (FT) products and purchase through solidarity purchasing groups (SPGs).

The present investigation was conducted by two studies using online questionnaires and focussing on purchasing FT food products (Study 1) and purchasing food through SPGs (Study 2). Stepwise regression models were run to explain the intention to purchase FT products (Study 1; N = 240) and the intention to purchase through SPGs (Study 2; N = 209).

Results show that emotions increase the predictive validity of the TPB model. The study also highlights the importance to distinguish between different types of emotions. Amongst those considered in both studies, only pro-active emotions play a significant role in predicting food purchasing intention. Results encourage further investigation of the role of emotions in TPB-based models for predicting sustainable food purchase choices.

The measurement of the three classical antecedents of the TPB model (ATT, SNs and PBC) performed by single items can be considered the main limitation of this work. In future research, instruments made up of more items measuring these three theoretical dimensions should be used. In addition, it would be important to conduct an analysis of the beliefs that determine ATTs, norms and perceived control.

Different from previous studies that considered emotions in extension of the TPB model to explain sustainable behaviours, the present work separately analysed the role of three different kinds of emotions (self-related, social and pro-active) in explaining sustainable food behaviours.

In recent years, the food industry has developed and brought to the market a number of “functional food” with healthy characteristics. The purpose of this paper is to study and compare the effects of knowledge and food technology neophobia on individuals’ willingness to pay (WTP) for functionalized healthy food.

In order to explore these effects in hypothetical vs real settings, an experiment defined by a within-subject design with two treatments (functionalized vs conventional food) on two auction payment conditions (hypothetical vs real) has been conducted. The products chosen for the experiment were two different types of crushed tomatoes: conventional crushed tomatoes (control product) and a crushed tomatoes enriched with lycopene (functionalized product).

Results showed that participants stated, on average, a higher WTP for tomatoes enriched with lycopene than for conventional. This positive premium price was not affected by socio-demographic variables, political orientation and tomato-related preferences. As expected, the level of knowledge about lycopene exerted a significant positive effect on premium price in both auctions condition. Also the Healthy choice subscale of the Food Technology Neophobia Scale (FTNS) was a significant predictor of premium price, but only when the auction was hypothetical.

This paper might shed some light upon the predictive power of the FTNS on individuals’ behavior in a real market setting.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.

The authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.

The cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.

The execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.

The paper aims at investigating antecedents and predictors of consumers' buying and consumption processes within the Italian Solidarity Purchasing Groups (SPGs) to enrich current debate about drivers and levers on which act for fostering ethical consumption in food sector.

Building upon the theory of planned behavior (TPB) a theoretical model is proposed for depicting possible antecedents and predictors of consumers' buying and consumption processes in food sector. The validity of the model has been tested via partial least squares structural equation modeling (PLS-SEM) using SmartPLS for analyzing primary data collected through a structured questionnaire from 354 consumers engaged in SPGs.

Within the domain of food buying and consumptions through SPGS, results show that consumers' behavior intention (BI) is influenced by consumers' attitude (ATT) and perceived behavioral control (PBC). Moreover, the research also demonstrates that consumers' ATT is influenced by consumers' ethical self-identity (ETH), consumers' willingness to support local economy (SLE), and food safety concern (FSC).

The study contributes to the ongoing debate on sustainable consumerism focusing the attention on SPGs as emerging social organizations inspired by ethical food consumption. Both theoretical development and empirical evidences enrich current knowledge about drivers and levers on which act for fostering ethical consumption in food sector.

The paper investigates the choice preferences of Gen Z individuals between products labelled as “organic” versus products labelled as “natural”. While the former category guarantees production standards set by EU legislation, no codified standard exists for natural products. Understanding whether consumers value the difference is important for policy and marketing reasons.

The paper uses a between-subject laboratory experiment. Participants are undergraduate students from a medium-sized university, randomized into two conditions. In both conditions, individuals choose between a conventional product and a sustainable one. In the first condition, we frame the organic product as “organic”. In the second condition, we frame the same organic product as “natural”. We always refer to the conventional product as “conventional”. This methodology is applied to a choice regarding wine and a choice regarding food. Choices are incentive-compatible, as one participant is randomly selected in each session to receive the chosen product.

We find no significant difference between the frequency of choices of the product framed as organic and the one framed as natural, neither for wine nor for food.

The paper tests in a controlled and incentivized laboratory experiment the choice differences regarding products framed as organic versus products framed as natural. The results provide policymakers and marketers with a better understanding of the effects of sustainability labelling on consumer behaviour. The policy implications of our results, which we discuss in the paper, are relevant and multifaceted.

The verification of bibliographic information in a known item search can be both lengthy and tedious. The difficulties in using some of the traditional sources are well‐known. For example, the National Union Catalog provides access only through main entry; Books in Print and the Cumulative Book Index have author, title, and subject access but are limited by the fact that they cover only books either in print in a given year or published in a given year. The result can be a frustrating and, at times, fruitless search.

Alternative food networks (AFNs) have recently emerged in the food landscape as new ways of food production, distribution and consumption which are alternatives to the traditional food system. Drawing on the tragedy of the commons, this paper aims to test the role played by social capital and transparency in reducing customer's lethargy and thus enhancing AFN performance in terms of frequency and quantity of purchases made by customers.

An ordered probit model was used to analyse data from a strong database of 2,115 Italian AFN customers. Given the novelty of the topic, the quantitative survey was anticipated by a preliminary qualitative study based on in-depth interviews, focus groups and participant observation.

Customers play an active role in AFN communities, co-creating value together with the other actors of the network. The two independent variables tested in this model, social capital and transparency, positively and significantly affect customers' quantity and frequency of purchases within AFNs, reducing the occurrence of the tragedy of commons.

To the authors' knowledge, this study represents one of the first attempts to measure, through a quantitative method, the effect of performance drivers (i.e. social capital and transparency) on AFN performance. Theoretical, managerial and policy implications will be thoroughly presented and discussed along the paper.