Top Management Attributes, Psychological Capital, and Green Accounting Effectiveness in Public-Private Partnership Context

Chien-Chi Chu; Yun Ji; Hsiu-Yu Lee; Yu-Ting Lin

doi:10.3389/fpsyg.2019.01312

Top Management Attributes, Psychological Capital, and Green Accounting Effectiveness in Public-Private Partnership Context

Front Psychol. 2019 Jul 30:10:1312. doi: 10.3389/fpsyg.2019.01312. eCollection 2019.

Authors

Chien-Chi Chu^{1

2}, Yun Ji³, Hsiu-Yu Lee⁴, Yu-Ting Lin⁵

Affiliations

¹ School of Business and Law, Foshan University, Foshan, China.
² Business School of Shantou University, Shantou University, Shantou, China.
³ Academy of Financial Research, Business School of Wenzhou University, Wenzhou University, Zhejiang, China.
⁴ Department of Administration, Cheng Shiu University, Kaohsiung, Taiwan.
⁵ Department of Food and Beverage Management, Cheng Shiu University, Kaohsiung, Taiwan.

Abstract

Through individual and/or collective psychological states affected by demographic attributes, top managers shape the corporate culture and determine the overall strategic directions of an organization. Thus, top management attributes affect the adoption of critical company-wide practices. This opinion paper discusses the implications of, and urges academic attention to, the role psychological capital plays in the relationship between top manager attributes and the effectiveness of green accounting practices adoption in a public-private partnership (PPP) context. Theoretical and practical implications are elaborated upon.

Keywords: demographic attributes; green accounting; psychological capital; public-private partnership; top management.