In the modern competitive scenario, all companies seek to understand how to achieve success. One of the keys to conquer/maintain market shares is sustainability, which is a hot topic of numerous studies that have focused on its use as a solution to obtain social, environmental, economic, and cultural benefits. To this end, the present work aims to identify the variables able to guide consumers towards the choice of sustainable restaurants through the conceptual extension of a theoretical model known in literature as Theory of Planned Behavior (TPB). The authors propose an Extended Theory of Planned Behavior (ETPB), consisting of seven variables: attitude; subjective norm; perceived behavioral control; perceived usefulness; curiosity; behavioral intention; and behavior. The authors used a quantitative approach based on the test of a Structural Equation Model (SEM). Overall, 1023 questionnaires were analyzed. The results of the analysis provided empirical evidence for the hypotheses formulated suggesting that attitude, subjective norm, perceived behavioral control, perceived usefulness, and curiosity affected the consumers’ behavioral intention to prefer sustainable restaurants and that behavioral intention affected their actual behavior. Based on what emerged from the analysis, the work could be understood as a useful tool for scholars and practitioners, suggesting interesting theoretical and managerial implications. In fact, on the one hand, it contributes to the enrichment of scientific literature related to the factors triggering human choices, and, on the other, it helps maximize the success of the restaurants by highlighting the levers to be actioned to improve business performances. However, the paper presents a main limit, linkable to the fact that, whilst the use of questionnaires represents an advantage in terms of sample size, on the other hand, it does not allow us to go deeper in understanding the reasons why people prefer restaurants that adopt sustainable practices.

In recent times, the concept of sustainability has gradually taken on a leading role, particularly because of its potential ability to influence consumers’ view and, consequently, their buying choices. Based on this consideration, the work, by means of an empirical analysis, pursues two research questions: (i) is it possible to imagine a theoretical model in the fashion world able to show whether “importance”, “expectations” and “social influence” effectively affect consumers’ willingness to reward a sustainable fashion brand via their purchasing behavior? and (ii) how much are consumers willing to pay to get a sustainable item of clothing? In order to answer these two research questions, a Multiple Linear Regression Model is tested, which offers an interesting result: consumers attach little relevance to the importance accorded to a brand’s sustainability, since they orient themselves on the basis of their expectations and their own group’s thoughts. Another finding is that consumers state that they are willing to pay a price not higher than 20% to get a sustainable item of clothing. However, the paper presents two limitations, which are linked to the use of the questionnaire for the understanding of the respondents’ opinions and to the small reference sample, composed of 271 people with a high level of education.

The economic, social, and environmental contingencies of the last two decades have called into question the need for public sector organizations to align accounting practices with sustainable concerns. Sustainability refers to the ability of organizations to co-create economic value in the long run, involving all stakeholders, safeguarding the environment, and generating well-being for the community. While this topic attracts increasing interests from several perspectives, there is a lack of a comprehensive assessment of how academia is debating it. Therefore, this paper reviews the field of sustainability, accounting, and reporting (SAR) in the public sector in order to develop insights into how the literature is developing the theme of public value (PV) co-creation, offer a critique of the state-of-the-art to date, and outline future research opportunities. The study is based on a structured literature review (SLR) methodology that enables studying the corpus of scholarly literature, developing insights, critical reflections, and future research paths. The results highlight that, although the involvement of stakeholders appears as crucial for developing SAR practices in the public sector, scholars have not yet adopted a PV co-creation perspective to this phenomenon, since, at best, previous studies only focused on the stakeholders’ involvement, without considering other aspects such as synergistic integration of resources and alignment of purposes. Therefore, academics should rethink their research setting and implications to provide a significant contribution by conducting studies capable of leading future development of SA in the public sector.

Purpose: The purpose of this paper is to provide a better understanding of the reasons why people use or do not use carpooling. A further aim is to collect and analyze empirical evidence concerning the advantages and disadvantages of carpooling. Design/methodology/approach: A large-scale text analytics study has been conducted: the collection of the peoples’ opinions have been realized on Twitter by means of a dedicated web crawler, named “Twitter4J.” After their mining, the collected data have been treated through a sentiment analysis realized by means of “SentiWordNet.” Findings: The big data analysis identified the 12 most frequently used concepts about carpooling by Twitter’s users: seven advantages (economic efficiency, environmental efficiency, comfort, traffic, socialization, reliability, curiosity) and five disadvantages (lack of effectiveness, lack of flexibility, lack of privacy, danger, lack of trust). Research limitations/implications: Although the sample is particularly large (10 percent of the data flow published on Twitter from all over the world in about one year), the automated collection of people’s comments has prevented a more in-depth analysis of users’ thoughts and opinions. Practical implications: The research findings may direct entrepreneurs, managers and policy makers to understand the variables to be leveraged and the actions to be taken to take advantage of the potential benefits that carpooling offers. Originality/value: The work has utilized skills from three different areas, i.e., business management, computing science and statistics, which have been synergistically integrated for customizing, implementing and using two IT tools capable of automatically identifying, selecting, collecting, categorizing and analyzing people’s tweets about carpooling.

Purpose: The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.Design/methodology/approach: The analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno.Findings: The study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction.Research limitations/implications: The study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance.Originality/value: The work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.