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Vietnam’s pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in Vietnam’s pulp and paper industries. The data used in the study were collected through survey questionnaires in the form of face-to-face interviews or sent by e-mail or post to survey respondents at 290 manufacturing enterprises pulp and paper in provinces and cities of Vietnam. Survey subjects are managers (directors, deputy directors, chief accountants) and accountants who have knowledge of EMA in these enterprises. The survey results were obtained from 250 valid survey questionnaires used in this study. This study uses Cronbach’s alpha analysis, exploratory factor analysis, and linear regression analysis using SPSS 20 statistical software. The results show that coercive pressure, normative pressure, awareness of the benefits of applying EMA, environmental strategy, managers’ perception, and qualifications of accountants have a positive impact on EMA implementation. In which, coercive pressure has the strongest impact, and awareness of the benefits of applying EMA has the weakest impact on EMA implementation in these enterprises.

Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.

Research work carried out in any institution could be meaningfully administered, and the outputs generated rendered more rewarding for its key stakeholders, if a set of critical success factors (CSFs) are outlined ex-ante. When CSFs are neither clearly identified nor practised in a vital sector such as commercial agriculture, difficulties arise with timely monitoring and evaluation, and tallying the achievements with intended Sustainable Development Goals (SDGs) – particularly the goal of ‘zero hunger’. This article proposes a Key Performance Index (KPI index) that takes into account CSFs that would aid in evaluating the success of research linked with commercial agriculture development. How such an index is used to facilitate monitoring of scarce resource utilisation and internal processes of research institutes, and thereby support evidence-based decision-making to sustain a conducive research culture is explored with a special focus on underutilised performance drivers (e.g., societal development and environmental sustainability) in line with agriculture research.

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AbstractSolid waste management has become one of the critical environmental concerns in developing countries. Information and communications technology have revolutionized traditional organizational management processes, increased efficiency, and significantly reduced paper use. The recruitment process in higher education institutes (HEIs) includes job applications and certificates of degree, and previous job-related documents. Such recruitment policies are causing paper waste and need the attention of policymakers. This study aims to provide empirical evidence for a policy shift that can have a broader impact on the environment. The current study aims to contribute to the existing research by considering the traditional recruitment approaches of public sector HEIs in Pakistan as a source of solid waste. The study highlights the previously disregarded aspect of the research on solid waste and explores the traditional practices of government-owned HEIs that lead to excessive amounts of paper waste. A mixed-methods approach is performed to confirm this hypothesis. We observed newspaper advertisements and then floated a questionnaire among employees of the HEIs. Findings confirm that traditional recruitment is one of the primary antecedents of paper waste generation. Results suggest that technology-driven recruitment reduces paper waste and leads to sustainable development.

Cellulose is an organic component that is widely found in wood fibers. Cellulose is the main component in the pulp/paper industry. As in wood, the raw material for pulp contains cellulose fibers. Cellulose is often used and processed to produce various types in the paper industry. Pulp is the primary material for different paper products, ranging from factories’ boards to daily necessities such as paper, tissue, tea bags, and magazines. Meanwhile, paper is a new change in literature and language that has played a significant role in the history of the development of human civilization. The pulp and paper industry in Indonesia provides a reasonably good contribution to the Indonesian economy. Several pulp & paper companies are listed on the Indonesia Stock Exchange. The results of previous studies indicate that several pulp & paper companies are in a stage of financial difficulty. This study aims to prove empirically that the Z-score as a measure of the company's economic challenges affects stock prices. The results showed that the Z-score affected stock prices. From several ratios that make up the Z-score, it is known that the ratio of working capital to total assets, market value of equity to book value of debt, and sales to total assets have a significant effect on stock prices.