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Front. Psychol. | doi: 10.3389/fpsyg.2019.01312

Top Management Attributes, Psychological Capital, and Green Accounting Effectiveness in PPP context

 Chien-Chi Chu1,  Yun Ji2*, Hsiu-Yu Lee3 and Yu-Ting Lin4
  • 1Department of Finance, Shantou University, China
  • 2Department of Finance, Wenzhou University, China
  • 3Department of Administration, Cheng Shiu University, Taiwan
  • 4Department of Food & Beverage Management, Cheng Shiu University, Taiwan

Through individual and/or collective psychological state affected by and demographic attributes, top managers shape the corporate culture and determines the overall strategic directions of an organization. Thus, top management attributes affect adoption for 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 on and the effectiveness of green accounting practices adoption in PPP (Public-Private Partnership (PPP)) context. Theoretical and practical implications are elaborated.

Keywords: Green accounting, top manager attributes, Psychological Capital, effectiveness, PPP

Received: 19 Mar 2019; Accepted: 20 May 2019.

Edited by:

Shalini Srivastava, Jaipuria Institute of Management, India

Reviewed by:

Yong Wang, Huaiyin Institute of Technology, China
Fanzhu Kong, Huaiyin Institute of Technology, China  

Copyright: © 2019 Chu, Ji, Lee and Lin. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

* Correspondence: Dr. Yun Ji, Wenzhou University, Department of Finance, Wenzhou, 325035, Zhejiang Province, China, winkie2004@163.com