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Available. Open Access. Open Access
Article
Publication date: 12 September 2024

Luis Quesada Baena, Alice Binder, Ariadne Neureiter, Melanie Saumer and Jörg Matthes

Celebrities communicating about environmental sustainability on social media have the power to inspire young adults to engage in pro-environmental behavior, such as reducing their…

1056

Abstract

Purpose

Celebrities communicating about environmental sustainability on social media have the power to inspire young adults to engage in pro-environmental behavior, such as reducing their consumption behavior or only buying local and organic food. However, at the same time, celebrities’ carbon-rich and luxurious lifestyles might generate skepticism when they preach about environmental action. Thus, this study aims to shed light on the effects of celebrity pro-environmental messages on young adults’ perceived authenticity and greenwashing and, subsequently, on young adults’ pro-environmental behavior. Moreover, this study examined the moderation effect of congruent (vs incongruent) messages in the celebrity’s social media profile depicting an environmentally friendly (vs unfriendly) lifestyle.

Design/methodology/approach

The authors conducted a 3 (celebrity pro-environmental messages: with concrete action claim vs without vs control group) x 2 (celebrity message-lifestyle congruence: congruent vs incongruent) between-subjects experimental study (N = 400) with young adults (16–26 years old).

Findings

Results showed a significant positive effect of celebrity pro-environmental messages with concrete green action claims on authenticity perceptions only when the social media profile depicted a congruent environmentally friendly lifestyle. Moreover, higher perceived authenticity of the celebrity by social media audiences led to a higher likelihood of young adults’ engagement in pro-environmental behavior.

Originality/value

To the best of the authors’ knowledge, this study is the first to consider celebrity message characteristics and young adults’ perceptions of authenticity and greenwashing when investigating the effects of celebrity pro-environmental messages on young adults’ pro-environmental behavior.

Details

Young Consumers, vol. 26 no. 7
Type: Research Article
ISSN: 1747-3616

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 December 2024

Ruth Lynch

The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing…

333

Abstract

Purpose

The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

Design/methodology/approach

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Findings

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

Practical implications

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Originality/value

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 October 2024

Dumisani Shoko Kori, Walter Musakwa and Clare Kelso

This paper aims to explore pathways in which adaptation challenges may occur. Focus is on the barriers to adaptation, challenges to adaptation and maladaptation with reference to…

272

Abstract

Purpose

This paper aims to explore pathways in which adaptation challenges may occur. Focus is on the barriers to adaptation, challenges to adaptation and maladaptation with reference to smallholder farmers in the Southern African Development Community region.

Design/methodology/approach

Bibliometric analysis techniques were used to track the literature on smallholder farmers’ adaptation challenges. Web of Science was the main data source. A total of 41 articles were retained for analysis and exported into Visualization of Similarities Viewer Software where the development of research on the subject, co-occurrence of keywords analysis, top publishers, citations and total link strength was done.

Findings

Results indicate that research on smallholder farmers’ adaptation challenges is not new but has gained more consideration post-2020. The main adaptation challenges emanate from perception barriers and constraints based on determinants of adoption, limitations for resilience building and achieving sustainable adaptation as well as contestations around Climate Smart Agriculture technologies.

Practical implications

Effective design of adaptation policies should center on prioritizing the needs of the local people. This would reduce the occurrences of smallholder farmers’ adaptation challenges, promote resilience building and contribute toward achieving sustainable adaptation.

Originality/value

It is equally important to document adaptation challenges. However, adaptation challenges are rarely shared with the same enthusiasm as its successes. This work focuses on the matter with the intention of conscientizing smallholder farmers to reduce the risk of repeating the same adaptation mistakes.

Details

International Journal of Climate Change Strategies and Management, vol. 17 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 August 2024

Zelda S. Bisschoff and Liezel Massyn

The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the…

1577

Abstract

Purpose

The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the cultivation of employability capital.

Design/methodology/approach

The study employed a theoretical inquiry and delved into the existing literature on employability, soft skills competencies and employability capital to establish a comprehensive foundation to formulate the conceptual framework. A content analysis of existing empirical studies was conducted to derive a generic list of employers’ required soft skills. A Delphi technique was employed to harness expert consensus and insights into the derived framework.

Findings

Employability capital can be cultivated in the setting of work-integrated learning programmes and synergised through emotional and social intelligence interventions to enhance soft skills competency and graduate employability.

Research limitations/implications

The soft skills identified may overlook other important skills required by employers. Increasing participation in the Delphi study could yield additional valuable insights. Validation of the framework is needed in practical settings to understand its effectiveness and applicability to real-world organisational needs.

Practical implications

This study significantly enhances understanding of the role of employability capital in soft skills competency development and graduate employability through work-integrated learning programs and self-development. In addition, the framework has the potential to positively impact the employer-employee relationship.

Originality/value

The key theoretical contribution is a soft skill development framework that offers employers and graduates a means to identify and address deficiencies through WIL and self-development.

Details

Higher Education, Skills and Work-Based Learning, vol. 15 no. 7
Type: Research Article
ISSN: 2042-3896

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 March 2024

Hilda Du Plooy, Francesco Tommasi, Andrea Furlan, Federica Nenna, Luciano Gamberini, Andrea Ceschi and Riccardo Sartori

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary…

1371

Abstract

Purpose

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

Design/methodology/approach

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

Findings

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Practical implications

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Originality/value

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.

Details

European Journal of Innovation Management, vol. 28 no. 11
Type: Research Article
ISSN: 1460-1060

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 February 2025

Jorge Cruz-Cárdenas, Carlos Ramos-Galarza, Mónica Giménez-Baldazo and Andrés Palacio-Fierro

This study undertook a systematic literature review of consumers’ information and knowledge sharing (I&KS) in digital scenarios, as it is an expanding thematic area that differs…

203

Abstract

Purpose

This study undertook a systematic literature review of consumers’ information and knowledge sharing (I&KS) in digital scenarios, as it is an expanding thematic area that differs from other consumer behavior and has been underexplored.

Design/methodology/approach

Following the PRISMA philosophy, we identified I&KS-related studies in the Scopus database based on a search term chain determined through an exploratory study. Additional inclusion and exclusion criteria were applied, and studies were manually filtered. An input–process–output type model was used to manually review and systematize the literature. Then, a second content analysis was conducted using artificial intelligence (AI) tools.

Findings

Based on 51 relevant articles, this study characterized the I&KS research field as multidisciplinary through quantitative methods. Based on an input–process–output consumer behavior model and content analysis, this study systematized existing knowledge and revealed that most knowledge encompassed the influence of personal and psychological consumer characteristics. Additionally, based on AI tools applied to the full texts of the relevant articles, five thematic clusters emerged, largely coinciding with the input–process–output model used. Finally, future research avenues and recommendations for business and organizational practices were identified.

Originality/value

This study fills the gap in consumer studies by systematically reviewing I&KS, a developing field, as no prior research has addressed this topic systematically.

Details

Management Decision, vol. 63 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 November 2024

Asif M. Huq and Mahsa Mohammadrezaei

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other…

758

Abstract

Purpose

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.

Design/methodology/approach

This study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.

Findings

We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.

Originality/value

The study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 January 2025

Emmanuel Abankwah Ofori, Bernice Djangmah Akweley, Benjamin Eghan, Raphael Kanyire Seidu and Richard Acquaye

The purpose of this study is to present a mini-integrated review on upcycling as a marketing strategy used by brands in promoting sustainability. Upcycling has emerged as a…

459

Abstract

Purpose

The purpose of this study is to present a mini-integrated review on upcycling as a marketing strategy used by brands in promoting sustainability. Upcycling has emerged as a promising strategy for sustainability in the fashion industry. Activities within the industry have resulted in the release of toxic chemicals, carbon emissions and unsustainable products with significant environmental impacts. This has influenced manufacturers and researchers to adopt alternative but sustainable approaches.

Design/methodology/approach

In this mini-integrated review, relevant documents and information were sourced from appropriate databases and websites to provide a brief insight into upcycling as a marketing tool.

Findings

This mini-integrated review further provides insight into how effective upcycling can be integrated into a brand’s marketing strategy as a tool to communicate its commitment to sustainability and the production of high-value products for consumer satisfaction. It concludes that the fashion industry has a significant impact on the environment, and the practice of upcycling has surfaced as a potential solution to address issues of sustainability paving the way for further studies.

Originality/value

Brands use upcycling to differentiate themselves from competitors and appeal to consumers who prioritize sustainability. By emphasizing the environmental benefits of upcycling, brands can position themselves as leaders in the domain of sustainable fashion practices.

Details

Journal of Responsible Production and Consumption, vol. 2 no. 1
Type: Research Article
ISSN: 2977-0114

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 February 2025

Muhammad Ali, Marzena Baker, Mirit K. Grabarski and Ranjita Islam

The Australian retail industry is facing skills shortages while mature and old-age workers are experiencing high unemployment rates. This study focuses on understanding…

200

Abstract

Purpose

The Australian retail industry is facing skills shortages while mature and old-age workers are experiencing high unemployment rates. This study focuses on understanding organizational inclusion and turnover intentions in the context of employee age.

Design/methodology/approach

Survey data were collected from 502 retail supervisors and employees.

Findings

Drawing on socioemotional selectivity theory and social exchange theory, the findings indicate: no difference in inclusive supervisory behaviors perceptions for different age groups; a significantly higher workplace social inclusion perceptions among employees aged 55 plus than among employees aged 35–44; a significantly lower turnover intention among employees aged 55 plus and 45–54 years than other age groups; a positive relationship between inclusive supervisory behaviors and workplace social inclusion and a negative relationship between workplace social inclusion and turnover intention which was stronger for older employees than for younger employees.

Practical implications

The findings present a business case for hiring older employees and indicate that managers need to prioritize inclusion.

Originality/value

This study addresses the underexplored area of employee age differences in inclusion and turnover perceptions among retail employees. It links inclusive supervisory behaviors, social inclusion and turnover intention.

Details

Employee Relations: The International Journal, vol. 47 no. 9
Type: Research Article
ISSN: 0142-5455

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 January 2025

Megan Burfoot, Shanta Budha-Magar, Amirhosein Ghaffarianhoseini and Ali Ghaffarianhoseini

Urban backyards hold both aesthetic and practical value, offering significant potential for native biodiversity conservation within cities. Homeowners, as the primary managers of…

103

Abstract

Purpose

Urban backyards hold both aesthetic and practical value, offering significant potential for native biodiversity conservation within cities. Homeowners, as the primary managers of these spaces, play a crucial role in determining whether their backyards contribute to ecological sustainability by planting native species. This study aims to investigate how New Zealand homeowners’ attitudes, behaviours and motivations influence their engagement with native planting, and identifies effective strategies to encourage this practice.

Design/methodology/approach

This study used an online survey targeting a diverse sample of New Zealand homeowners, designed to assess their perceptions, motivations and barriers related to native planting. Correlational and regression analyses were used to identify the factors most strongly associated with the likelihood of increasing native planting in urban backyards.

Findings

Homeowners with healthier backyards, greater native plant coverage and those who spend 6–8 h per week maintaining native plants exhibit greater satisfaction with their backyards. Key motivations for native planting include attracting wildlife, enhancing aesthetics and contributing to ecological sustainability. Younger homeowners, Maori and Pacific communities and those dissatisfied with their current backyards are particularly inclined to increase native planting. Targeted financial and educational initiatives could significantly boost native plant coverage in urban backyards, contributing to both homeowner satisfaction and broader environmental goals.

Originality/value

While the role of urban backyards in biodiversity conservation is recognized, there is limited understanding of how homeowners can be motivated to enhance native plant coverage. This study addresses this gap by examining the factors that drive or hinder native planting among New Zealand homeowners.

Details

Urbanization, Sustainability and Society, vol. 2 no. 1
Type: Research Article
ISSN: 2976-8993

Keywords

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