Environmental Sensitivity of Business School Students and Their Attitudes Towards Social and Environmental Accounting

Ntanos, Stamatiοs; Asonitou, Sofia; Kyriakopoulos, Grigorios L.; Skordoulis, Michalis; Chalikias, Miltiadis; Arabatzis, Garyfallos

doi:10.1007/978-3-030-36126-6_22

Cited by 13 publications

(22 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…On the other hand, natural environmental seminars for the firms' executives is the least implemented practice of environmental process innovation [122]. However, firms should pay environmental education more attention, as it is found to be connected with better implementation of the environmental strategy and improved firm performance [4].…”

Section: Discussionmentioning

confidence: 99%

“…At the same time, many managers, especially those who are responsible for firms' financial operation, seem to perceive environmental protection as a cost that cannot lead in benefits [4,46]. More specifically, some of the barriers for a firm to implement environmental innovation practices concern inadequate knowledge, aversion to risk in capital markets or the lack of governmental support [14].…”

Section: Environmental Innovation Open Innovation and Environmentally Innovative Firmsmentioning

confidence: 99%

“…In a future research, different types of environmental innovation can be examined, while the drivers of environmental innovation would be identified as well [10]. Such drivers would be investments in research and development, regulations, international competitiveness [130,131], customers' and stakeholders' pressures [1,[3][4][5]39,131,132] or managers' environmental perceptions [38,62], or linking external technology acquisition with external technology exploitation in such a way that firms with greater external technology acquisition can obtain greater knowledge and, in turn, to strengthen their ability in adopting external technology exploitation [47].…”

Section: Limitations and Future Research Directionsmentioning

confidence: 99%

“…Thus, firms worldwide face constant pressures to improve their interaction with the natural environment and take actions to protect it. Such pressures come from governmental organizations through regulations and public policies, from non-governmental organizations through their actions and from consumers through their needs, as there is strong evidence that new consumers' generations are environmentally sensitive [3][4][5].…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Environmental Innovation, Open Innovation Dynamics and Competitive Advantage of Medium and Large-Sized Firms

Skordoulis

Ntanos

Kyriakopoulos

et al. 2020

Journal of Open Innovation: Technology, Market, and Complexity

Self Cite

124

View full text Add to dashboard Cite

The present research investigates the contribution of environmental innovation to firms’ competitive advantage through the case of medium and large-sized firms operating in Greece. Due to the growing trend of environmental innovation in Greece and a consequent increase in the research interest, this paper fills the existing gap in the relevant literature as there is not enough evidence concerning Greek firms’ environmental innovation practices. To meet the research goal, a questionnaire was distributed to 892 medium and large-sized firms operating in Greece; 225 questionnaires were finally responded. The data is based on firms’ self-assessment concerning environmental innovation and competitive advantage and are analyzed using both descriptive and inductive statistics, including principal components analysis and multiple linear regression. The research results show that the examined firms implement environmental innovation practices at a moderate level. The most common practices of environmental innovation are the implementation of ISO 14001 management systems and the toxic substances usage reduction. The percentage of ISO 14001 implementation is increased compared to the previous years. Furthermore, the regression analysis revealed that the components concerning environmental process innovation and environmental product innovation have a positive impact on the examined firms’ competitive capability. The relationship between open innovation and environmental innovation and the contribution of open innovation dynamics are discussed as well.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Environmental Innovation Open Innovation and Environmentally Innovative Firmsmentioning

confidence: 99%

Section: Limitations and Future Research Directionsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Environmental Innovation, Open Innovation Dynamics and Competitive Advantage of Medium and Large-Sized Firms

Skordoulis

Ntanos

Kyriakopoulos

et al. 2020

Journal of Open Innovation: Technology, Market, and Complexity

Self Cite

124

View full text Add to dashboard Cite

show abstract

“…Early studies on introducing environmental management courses in MBA programs found that students were more knowledgeable about the environment, expressed more concerns about the environment, and were more action-oriented after taking the course [38], with calls for "green marketing" and "green advertising" in the marketing curriculum also accelerating at this time [39,40]. More recent research has found that business administration and accounting students, while having limited knowledge about social and environmental accounting, had a keen interest in learning about this area and had already internalized the importance of accountants sharing issues such as a firm's environmental footprint to external stakeholders [41]. Thus, given ample evidence of blending environmental issues in business school programs, we may expect business school curricula to continue addressing environmental/green management, environmental sustainability, business and climate change, eco-friendly processes as well as environmental impact.…”

Section: Literature Reviewmentioning

confidence: 99%

An Analysis of Sustainability Integration in Business School Curricula: Evidence from Korea

Jun

Moon

2021

Sustainability

View full text Add to dashboard Cite

Given the growing importance of corporate sustainability in the academic literature and in practice, this study investigates to what extent business schools in South Korea have been reflecting sustainability-linked themes in the curriculum. Based on a review of 20,507 course syllabi from ten sample universities between 2013 and 2019, our findings show an increase in the absolute number and proportion of sustainability-linked courses in Korean business schools, increasing from 12.9% of total courses in 2013 to 14.7% in 2019. The most prominent sustainability keywords were “ethics” and “corporate social responsibility,” with most courses reflecting sustainability keywords by allocating a few weeks to sustainability issues (sustainability-inclusive) rather than sustainability serving as the major theme of the course (sustainability-focused). In terms of degree program, sustainability-linked courses accounted for nearly 15% of total courses at the undergraduate and Master of Business Administration (MBA) levels, respectively, and just 7% of graduate (Master’s/Ph.D.) programs in Business Administration. While our findings suggest overall progress in incorporating sustainability themes in business schools, course offerings are fragmented and generally focus on a narrow concept of ethics rather than constituting a comprehensive curriculum that weaves sustainability throughout functional majors.

show abstract

Antecedents of students' intention to be sustainable accountants: evidence from Indonesia

Ratnaningsih,

Ghozali,

Harto

2024

AGJSR

View full text Add to dashboard Cite

PurposeThe paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.Design/methodology/approachPrimary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.FindingsThe results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.Originality/valueThis is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

show abstract

Environmental Sensitivity of Business School Students and Their Attitudes Towards Social and Environmental Accounting

Cited by 13 publications

References 16 publications

Environmental Innovation, Open Innovation Dynamics and Competitive Advantage of Medium and Large-Sized Firms

Environmental Innovation, Open Innovation Dynamics and Competitive Advantage of Medium and Large-Sized Firms

An Analysis of Sustainability Integration in Business School Curricula: Evidence from Korea

Antecedents of students' intention to be sustainable accountants: evidence from Indonesia

Contact Info

Product

Resources

About