Business Perspectives and Research, Ahead of Print.
Despite a plentiful supply of organic food in emerging economies, consumers are slow to adopt sustainable organic food behaviors. India is one of the top five nations in the world in terms of the total amount of agricultural land that is certified as organic, but the domestic organic consumption in the country itself is really sparse. Using the framework of the theory of reasoned action, this investigation explores how customers’ perceived values (health and hedonic values) influence their attitude toward purchasing organic food. Also, it elaborates on the moderating effect of media exposure to food safety issues to know its strength in the attitude–intention relationship. This research utilized PLS-SEM to analyze the structural relationships among the constructs, with 202 responses from consumers in India. The study found the strongest influence of hedonic value over health value and subjective norms on the green purchase attitude of consumers. To the best of our knowledge, this is the first study that investigated the moderating effect of media exposure on food safety issues on consumers’ attitude–intention relationship in a developing nation context. The study highlighted that people who have regularly been exposed to food safety related issues around them are more willing to buy organic food. Thus, it contributes to a more robust attitude–intention relationship among customers toward the purchase of organic food.
The International Journal of Entrepreneurship and Innovation, Ahead of Print.
Entrepreneurship is considered as a strong pillar for economic growth. In today's competitive era, technology and innovation facilitate firms’ competitiveness and long-term survival. Therefore, the research on the interconnection of entrepreneurship, technology, and innovation (ETI) is growing and requires consolidation. This study presents a state-of-the-art review on ETI and presents a research agenda. Based on the topic modeling and semantic network analysis, this study classifies entrepreneurship, technology, and innovation articles into eight different topics and identifies the relationships among them. The study identifies 1407 articles collected through Scopus database. Eight salient research themes emerge: types of innovation (Topic 1), small venture performance (Topic 2), role of gender in digital entrepreneurship (Topic 3), entrepreneurial ecosystem (Topic 4), technological ventures (Topic 5), venture sustainability and growth (Topic 6), technology transfer (Topic 7), and government policies (Topic 8). The theoretical implications highlighting future research avenues are discussed in this study. Additionally, utilizing the semantic network, this study proposes a sequential mediation model. It provides a graphic representation of the interconnectivity between keywords from the identified topics, revealing deeper insights that may not be immediately apparent through traditional review methods. Further, this paper presents a range of insights for researchers and practitioners.
Abstract
Australian metals and mining companies are the focus of this study because mining activities are a significant source of waste products on a global scale, and to date, there has been no systematic review or comparison of how these companies report their waste management practices. Recognising that waste management is an important issue with future implications, this study is guided by one primary research question: What is the nature and extent of waste management disclosures by the top metals and mining companies in Australia?
Abstract
The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 500 (Revised) Audit Evidence. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This technical note presents the formal submission made to the IAASB.