Tiago Miguel Ribeiro, Abel Correia, Rui Biscaia and Carlos Figueiredo
The purpose of this paper is to examine the effects of service quality on perceived positive and negative social impact of the 2016 Rio de Janeiro Olympic Games.
Abstract
Purpose
The purpose of this paper is to examine the effects of service quality on perceived positive and negative social impact of the 2016 Rio de Janeiro Olympic Games.
Design/methodology/approach
A field study was conducted in Rio de Janeiro, and data were collected from residents who attended the Olympic Games through a self-administered questionnaire (n=519). The questionnaire included measures of perceived service quality, positive and negative social impact. A confirmatory factor analysis analysed the psychometric properties of the constructs, and a subsequent structural equation model examined the relationships between service quality and social impact perceptions.
Findings
The results show good psychometric properties of a multidimensional construct of service quality composed of the technical, functional, aesthetic, access, accommodation and complementary events dimensions. The service quality construct was significantly related to both positive social impact (city image and community pride enhancement, social experiences and public infrastructures) and negative social impact (social conflicts and costs) perceptions.
Originality/value
This study contributes to the literature by examining the role of service quality in sport mega-events and testing on different facets of social impact. The findings highlight that social atmosphere and new experiences in the Olympic Games are critical when planning these events.
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João M.M. Lopes, Sofia Gomes and Tiago Trancoso
Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…
Abstract
Purpose
Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This study aims to analyze the influence of consumers’ green orientation on their environmental concerns and green purchase decisions. Furthermore, the study investigates the mediating role of consumers’ environmental concerns in the relationship between pro-sustainable orientation and green purchase decisions.
Design/methodology/approach
This study uses a quantitative methodology, applying the partial least squares method to a sample of 927 Portuguese consumers of green products. The sample was collected through an online survey.
Findings
Perceived benefits and perceived quality of products play a positive and significant role in influencing green behavior, especially when consumers are endowed with greater environmental concerns. In addition, consumers’ awareness of the prices of green products and their expectations regarding the future benefits of sustainable consumption positively impact green consumption behavior, further intensifying their environmental concerns.
Practical implications
According to the present findings, companies should adopt a holistic and integrated approach to promote green consumption. This means creating premium eco-friendly products, communicating their benefits, addressing the cost factor, emphasizing the future impact of eco-friendly options and raising consumers’ environmental awareness.
Social implications
It is critical that environmental education is a priority in schools and that there are political incentives for green behaviors. In addition, media campaigns can be an important tool to raise awareness in society.
Originality/value
The results of this study provide important insights for companies on consumer engagement in the circular economy. Deepening knowledge of the antecedents of consumers’ environmental concerns contributes to a deeper understanding of green purchasing decision behavior, allowing companies to support new business strategies.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Stefan Colza Lee and William Eid Junior
This paper aims to identify a possible mismatch between the theory found in academic research and the practices of investment managers in Brazil.
Abstract
Purpose
This paper aims to identify a possible mismatch between the theory found in academic research and the practices of investment managers in Brazil.
Design/methodology/approach
The chosen approach is a field survey. This paper considers 78 survey responses from 274 asset management companies. Data obtained are analyzed using independence tests between two variables and multiple regressions.
Findings
The results show that most Brazilian investment managers have not adopted current best practices recommended by the financial academic literature and that there is a significant gap between academic recommendations and asset management practices. The modern portfolio theory is still more widely used than the post-modern portfolio theory, and quantitative portfolio optimization is less often used than the simple rule of defining a maximum concentration limit for any single asset. Moreover, the results show that the normal distribution is used more than parametrical distributions with asymmetry and kurtosis to estimate value at risk, among other findings.
Originality/value
This study may be considered a pioneering work in portfolio construction, risk management and performance evaluation in Brazil. Although academia in Brazil and abroad has thoroughly researched portfolio construction, risk management and performance evaluation, little is known about the actual implementation and utilization of this research by Brazilian practitioners.
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Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.