The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...

The major objective of this study is to test two alternative models in order to investigate whether customer value and satisfaction represent two theoretically and empirically distinct concepts. We address the core research themes of our study using a survey. This paper contributes to marketing...

Farm sustainability is becoming an increasingly important issue to European agriculture. However, fertilizer leaching to groundwater is still a major concern for Greek agriculture. The impact on the maximum potential short-run profit and yield, when fertiliser application dose is limited to...

Background: Logistics service outsourcing in recent years has influenced the evolution of third-party logistics (3PL) providers across the globe. The study explored the evolving services of 3PLs and relational factors that influence the relationship with their customers. Methods: Qualitative...

Background: Logistics service outsourcing in recent years has influenced the evolution of third-party logistics (3PL) providers across the globe. The study explored the evolving services of 3PLs and relational factors that influence the relationship with their customers. Methods: Qualitative...

Background: Supply chain networks (SCNs) have been interrupted by the COVID-19 pandemic, leaving them open to financial losses. SCs have been impacted by the pandemic, necessitating the adoption of sustainable practices and dynamic capacities to ensure resilience and performance. Several studies...

The current article attempts to investigate the causal relationship between human capital and economic growth in postwar Greece. For this purpose, we use annual time series data from 1952 to 2017 retrieved from the Penn World Table (PWT) version 9.1 and we apply the Toda -Yamamoto (1995)...

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...