Environmental Responsibility, Psychological Distance, and Environmental Consumption: Mediation in Accounting Students
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Main Article Content
Alison Martins Meurer
Cristina Viana de Jesus
Luiz Panhoca
Abstract
Objective: this study aimed at analyzing the relationship between psychological distance and environmental consumption, embodied in the intention to purchase and loyalty to pro-environmental products, mediated by environmental responsibility. Methods: 113 responses obtained through a survey conducted with academics from the Accounting Sciences course were analyzed, using the structural equation modeling technique to identify the proposed relationships and the possible mediating effect between the constructs. Results: the results illustrate the existence of partial mediation of environmental responsibility in the relationship between psychological distance and the intensity of purchase and total with the loyalty of consumers. The non-rejection of the research hypothesis exposes the importance of analyzing psychological elements regarding to the consumption behavior of pro-environmental products.
Conclusions: theoretical contributions indicate that environmental responsibility is capable of promoting the consumption of pro-environmental products. In practical terms, Accounting courses can incorporate discussions about socio-ethical-environmental values, expanding classroom debates about environmental responsibility beyond the financial aspects specifically aimed at creating economic value for the organization.
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Meurer, A. M., Jesus, C. V. de, & Panhoca, L. (2021). Environmental Responsibility, Psychological Distance, and Environmental Consumption: Mediation in Accounting Students. Journal of Contemporary Administration, 25(4), e190223. https://doi.org/10.1590/1982-7849rac2021190223.en
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References
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Chen, Y. S. (2011). Green organizational identity: sources and consequence. Management Decision, 49(3), 384-404. http://doi.org/10.1108/00251741111120761
Cohen, J. (1988). Statistical Power Analysis for the behavioral sciences (2nd ed). New York: Psychology Press.
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Gilead, M., Liberman, N., & Maril, A. (2014). From mind to matter: Neural correlates of abstract and concrete mindsets. Social Cognitive and Affective Neuroscience, 9(5), 638–645. http://doi.org/10.1093/scan/nst031
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Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: SAGE.
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Joshia, Y., & Rahman, Z. (2015). Factors affecting green purchase behaviour and future research directions. International Strategic Management Review, 3(1–2), 128-143. https://doi.org/10.1016/j.ism.2015.04.001
Khan, H. Z., Fatima, J. K., & Bose, S. (2019). Understanding pro-environmental behaviour of accounting and business students: Development of a conceptual framework. Ethics and Sustainability in Accounting and Finance, 1, 69-82. http://doi.org/10.1007/978-981-13-3203-6_5
Kautish, P., & Sharma, R. (2019). Study on relationships among terminal and instrumental values, environmental consciousness and behavioral intentions for green products. Journal of Indian Business Research. https://doi.org/10.1108/JIBR-01-2018-0013.
Kelly, M., & Alam, M. (2009). Educating accounting students in the age of sustainability. Australasian Accounting, Business and Finance Journal, 3(4), 3. Retrieved from: https://ro.uow.edu.au/aabfj/vol3/iss4/3/
Lecours, V., Devillers, R., Schneider, D. C., Lucieer, V. L., Brown, C. U. J., Edinger, E. J. (2015). Spatial scale and geographic context in benthic habitat mapping: review and future directions. Marine Ecology Progress Series, 535, 259-284. http://doi.org/10.3354/meps11378
Lee, Y.K. (2017). A comparative study of green purchase intention between Korean and Chinese consumers: The moderating role of collectivism. Sustainability, 9(10), 1930. https://doi.org/10.3390/su9101930
McCabe, D. L., Butterfield, K. D., & Treviño, L. K. (2006). Academic dishonesty in graduate business programs: Prevalence, causes, and proposed action. Academy of Management Learning and Education, 5(3), 294-305. https://doi.org/10.5465/amle.2006.22697018
McDonald, R. I., Chai, H. Y., & Newell, B. R. (2015). Personal experience and the ‘psychological distance’ of climate change: An integrative review. Journal of Environmental Psychology, 44, 109-118. https://doi.org/10.1016/j.jenvp.2015.10.003
Meriac, J. P. (2012). Work ethic and academic performance: Predicting citizenship and counterproductive behavior. Learning and Individual Differences, 22(4), 549-553. https://doi.org/10.1016/j.lindif.2012.03.015
Mohiuddin, M., Al Mamun, A., Syed, F. A., Masud, MM., & Su, Z. (2018). Environmental knowledge, awareness, and business school students’ intentions to purchase green vehicles in emerging countries. Sustainability, 10(5), 1534. https://doi.org/10.3390/su10051534
Oliver, R. L. (1999). Whence consumer loyalty? The Journal of Marketing, 63, 33-44. https://doi.org/10.2307/1252099
Sacchi, S., Riva, P., & Aceto, A. (2016). Myopic about climate change: Cognitive style, psychological distance, and environmentalism. Journal of Experimental Social Psychology, 65, 68-73. https://doi.org/10.1016/j.jesp.2016.03.006
Sanchez, G. (2013). PLS path modeling with R. Berkeley: Trowchez Editions.
Serviço de Proteção ao Crédito. (2019). Consumo Consciente – 2019. Retrieved from: https://www.spcbrasil.org.br/wpimprensa/wp-content/uploads/2019/06/analise_compras_online_junho_2019.pdf
Shafiei, A., & Maleksaeidi, H. (2020). Pro-environmental behavior of university students: Application of protection motivation theory. Global Ecology and Conservation, 22, e00908. https://doi.org/10.1016/j.gecco.2020.e00908
Singh, A. S., Zwickle, A., Bruskotter, J. T., & Wilson, R. (2017). The perceived psychological distance of climate change impacts and its influence on support for adaptation policy. Environmental Science & Policy, 73, 93-99. https://doi.org/10.1016/j.envsci.2017.04.011
Spence, A., Poortinga, W., & Pidgeon, N. (2012). The psychological distance of climate change. Risk Analysis, 32(6), 957-972. http://doi.org/10.1111/j.1539-6924.2011.01695.x
Tenenhaus, M., Vinzi, V. E., Chatelin, Y & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis. 48(1), 159-205. https://doi.org/10.1016/j.csda.2004.03.005
Trenberth, K. E. (2012). Framing the way to relate climate extremes to climate change. Climatic change, 115, 283-290. https://doi.org/10.1007/s10584-012-0441-5
Trivedi, R. H., Patel, J. D., & Acharya, N. (2018). Causality analysis of media influence on environmental attitude, intention and behaviors leading to green purchasing. Journal of cleaner production, 196, 11-22. https://doi.org/10.1016/j.jclepro.2018.06.024
Trope, Y., & Liberman, N. (2010). Construal-level theory of psychological distance. Psychological review, 117(2), 440-463. http://doi.org/10.1037/a0018963
United States of America. Environmental Protection Agency. (2015). Laws & Regulations. Retrieved from: http://www2.epa.gov/laws-regulations
Vitell, S. J. (2015). A case for consumer social responsibility (CnSR): Including a selected review of consumer ethics/social responsibility research. Journal of Business Ethics, 130(4), 767-774. http://doi.org/10.1007/s10551-014-2110-2
Yu, T. Y., Yu, T. K., & Chao, C. M. (2017). Understanding Taiwanese undergraduate students’ pro-environmental behavioral intention towards green products in the fight against climate change. Journal of Cleaner Production, 161(10), 390-402. https://doi.org/10.1016/j.jclepro.2017.05.115
White, K., MacDonnell, R., & Ellard, J. H. (2012). Belief in a just world: Consumer intentions and behaviors toward ethical products. Journal of Marketing, 76(1), 103-118. https://doi.org/10.2307/41406841
Ariztía, T., Kleine, D., Brightwell, M. das G. S. L., Agloni, N., Afonso, R., & Bartholo, R. (2014). Ethical consumption in Brazil and Chile: Institutional contexts and development trajectories. Journal of Cleaner Production, 63, 84-92. https://doi.org/10.1016/j.jclepro.2013.04.040
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173-1182. http://doi.org/10.1037//0022-3514.51.6.1173
Brügger, A., Morton, T. A., & Dessai, S. (2016). “Proximising” climate change reconsidered: A construal level theory perspective. Journal of Environmental Psychology, 46, 125-142. http://doi.org/10.1016/j.jenvp.2016.04.004
Chen, Y. S. (2011). Green organizational identity: sources and consequence. Management Decision, 49(3), 384-404. http://doi.org/10.1108/00251741111120761
Cohen, J. (1988). Statistical Power Analysis for the behavioral sciences (2nd ed). New York: Psychology Press.
Eckhardt, G. M., Belk, R., & Devinney, T. M. (2010). Why don’t consumers consume ethically?. Journal of Consumer Behaviour, 9(6), 426-436. https://doi.org/10.1002/b.332
Fakhrudin, I. A., Karyanto, P., & Ramli, M. (2018). Behavioral intention and its relationship with gender: a study of green school students in Surakarta, Indonesia. Journal of Physics: Conference Series, 1022(1), 012043. http://doi.org/10.1088/1742-6596/1022/1/012043
Ferraz, S. B., Romero, C. A. B., Rebouças, S. M. D. P., & Costa, J. S. (2016). Produtos verdes: Um estudo sobre atitude, intenção e comportamento de compra de universitários brasileiros. Revista de Administração da UFSM, 9(4), 605-623. http://doi.org/10.5902/1983465912400
Gordon-Wilson, S., & Modi, P. (2015). Personality and older consumers’ green behaviour in the UK. Futures, 71, 1-10. https://doi.org/10.1016/j.futures.2015.05.002
Gilead, M., Liberman, N., & Maril, A. (2014). From mind to matter: Neural correlates of abstract and concrete mindsets. Social Cognitive and Affective Neuroscience, 9(5), 638–645. http://doi.org/10.1093/scan/nst031
Global Industry Analysts. (2013). Green marketing: A global strategic business report. Retrieved from: http://www.asiagreenbuildings.com/3553/green-marketing-a-global-strategic-business-report/
Groening, C., Sarkis, J., & Zhu, Q. (2018). Green marketing consumer-level theory review: A compendium of applied theories and further research directions. Journal of Cleaner Production, 172, 1848–1866. http://doi.org/10.1016/j.jclepro.2017.12.002.
Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: SAGE.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. https://doi.org/10.1007/s11747-011-0261-6
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Institute of Medicine (US), Roundtable on Environmental Health Sciences, Research, and Medicine. (2007). Global environmental health in the 21st Century: From Governmental Regulation to Corporate Social Responsibility: Workshop Summary. Washington, DC: National Academies Press, 5, Corporate Social Responsibility. Retrieved from: https://www.ncbi.nlm.nih.gov/books/NBK53982/
Instituto Brasileiro de Geografia e Estatística. (2020). Pirâmide Etária. Retrieved from: https://educa.ibge.gov.br/jovens/conheca-o-brasil/populacao/18318-piramide-etaria.html
Joshia, Y., & Rahman, Z. (2015). Factors affecting green purchase behaviour and future research directions. International Strategic Management Review, 3(1–2), 128-143. https://doi.org/10.1016/j.ism.2015.04.001
Khan, H. Z., Fatima, J. K., & Bose, S. (2019). Understanding pro-environmental behaviour of accounting and business students: Development of a conceptual framework. Ethics and Sustainability in Accounting and Finance, 1, 69-82. http://doi.org/10.1007/978-981-13-3203-6_5
Kautish, P., & Sharma, R. (2019). Study on relationships among terminal and instrumental values, environmental consciousness and behavioral intentions for green products. Journal of Indian Business Research. https://doi.org/10.1108/JIBR-01-2018-0013.
Kelly, M., & Alam, M. (2009). Educating accounting students in the age of sustainability. Australasian Accounting, Business and Finance Journal, 3(4), 3. Retrieved from: https://ro.uow.edu.au/aabfj/vol3/iss4/3/
Lecours, V., Devillers, R., Schneider, D. C., Lucieer, V. L., Brown, C. U. J., Edinger, E. J. (2015). Spatial scale and geographic context in benthic habitat mapping: review and future directions. Marine Ecology Progress Series, 535, 259-284. http://doi.org/10.3354/meps11378
Lee, Y.K. (2017). A comparative study of green purchase intention between Korean and Chinese consumers: The moderating role of collectivism. Sustainability, 9(10), 1930. https://doi.org/10.3390/su9101930
McCabe, D. L., Butterfield, K. D., & Treviño, L. K. (2006). Academic dishonesty in graduate business programs: Prevalence, causes, and proposed action. Academy of Management Learning and Education, 5(3), 294-305. https://doi.org/10.5465/amle.2006.22697018
McDonald, R. I., Chai, H. Y., & Newell, B. R. (2015). Personal experience and the ‘psychological distance’ of climate change: An integrative review. Journal of Environmental Psychology, 44, 109-118. https://doi.org/10.1016/j.jenvp.2015.10.003
Meriac, J. P. (2012). Work ethic and academic performance: Predicting citizenship and counterproductive behavior. Learning and Individual Differences, 22(4), 549-553. https://doi.org/10.1016/j.lindif.2012.03.015
Mohiuddin, M., Al Mamun, A., Syed, F. A., Masud, MM., & Su, Z. (2018). Environmental knowledge, awareness, and business school students’ intentions to purchase green vehicles in emerging countries. Sustainability, 10(5), 1534. https://doi.org/10.3390/su10051534
Oliver, R. L. (1999). Whence consumer loyalty? The Journal of Marketing, 63, 33-44. https://doi.org/10.2307/1252099
Sacchi, S., Riva, P., & Aceto, A. (2016). Myopic about climate change: Cognitive style, psychological distance, and environmentalism. Journal of Experimental Social Psychology, 65, 68-73. https://doi.org/10.1016/j.jesp.2016.03.006
Sanchez, G. (2013). PLS path modeling with R. Berkeley: Trowchez Editions.
Serviço de Proteção ao Crédito. (2019). Consumo Consciente – 2019. Retrieved from: https://www.spcbrasil.org.br/wpimprensa/wp-content/uploads/2019/06/analise_compras_online_junho_2019.pdf
Shafiei, A., & Maleksaeidi, H. (2020). Pro-environmental behavior of university students: Application of protection motivation theory. Global Ecology and Conservation, 22, e00908. https://doi.org/10.1016/j.gecco.2020.e00908
Singh, A. S., Zwickle, A., Bruskotter, J. T., & Wilson, R. (2017). The perceived psychological distance of climate change impacts and its influence on support for adaptation policy. Environmental Science & Policy, 73, 93-99. https://doi.org/10.1016/j.envsci.2017.04.011
Spence, A., Poortinga, W., & Pidgeon, N. (2012). The psychological distance of climate change. Risk Analysis, 32(6), 957-972. http://doi.org/10.1111/j.1539-6924.2011.01695.x
Tenenhaus, M., Vinzi, V. E., Chatelin, Y & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis. 48(1), 159-205. https://doi.org/10.1016/j.csda.2004.03.005
Trenberth, K. E. (2012). Framing the way to relate climate extremes to climate change. Climatic change, 115, 283-290. https://doi.org/10.1007/s10584-012-0441-5
Trivedi, R. H., Patel, J. D., & Acharya, N. (2018). Causality analysis of media influence on environmental attitude, intention and behaviors leading to green purchasing. Journal of cleaner production, 196, 11-22. https://doi.org/10.1016/j.jclepro.2018.06.024
Trope, Y., & Liberman, N. (2010). Construal-level theory of psychological distance. Psychological review, 117(2), 440-463. http://doi.org/10.1037/a0018963
United States of America. Environmental Protection Agency. (2015). Laws & Regulations. Retrieved from: http://www2.epa.gov/laws-regulations
Vitell, S. J. (2015). A case for consumer social responsibility (CnSR): Including a selected review of consumer ethics/social responsibility research. Journal of Business Ethics, 130(4), 767-774. http://doi.org/10.1007/s10551-014-2110-2
Yu, T. Y., Yu, T. K., & Chao, C. M. (2017). Understanding Taiwanese undergraduate students’ pro-environmental behavioral intention towards green products in the fight against climate change. Journal of Cleaner Production, 161(10), 390-402. https://doi.org/10.1016/j.jclepro.2017.05.115
White, K., MacDonnell, R., & Ellard, J. H. (2012). Belief in a just world: Consumer intentions and behaviors toward ethical products. Journal of Marketing, 76(1), 103-118. https://doi.org/10.2307/41406841