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Pforzheim, Germany

Moser A.K.,Pforzheim University
Journal of Consumer Marketing

Purpose – The theory of planned behavior (TPB) served as a framework for identifying major antecedents of everyday green purchasing behavior and for determining their relative importance. Design/methodology/approach – The German market research institute GfK provided data (n = 12,113) from their 2012 household panel survey. A two-step structural equation modeling approach was applied to test both the measurement and the structural model. Findings – Willingness to pay (WTP) was the strongest predictor of green purchasing behavior, followed by personal norms. The impact of attitude is insignificant. This implies an attitude – behavior gap. Research limitations/implications – Individuals overestimate their self-reported WTP and behavior, which suggests that the share of explained variance is in reality lower. It has to be doubted whether consumers are objectively able to judge products by their environmental impact. Even if consumers are willing to buy a “greener” product, their subjective evaluation might be incorrect. Further research should be based on actual purchasing data. In addition, the attitude – behavior gap should be scrutinized by further research to identify further barriers to green consumption. Practical implications – Consumers need to be aware that their consumption behavior can make a difference. They have to value the benefits of green products and understand why these are priced higher. Firms can apply pricing and promotional strategies addressing personal norms and inducing a higher WTP to capitalize on the opportunities of the green market segment. Originality/value – The study integrates WTP and personal norms as critical predictors into the TPB and furthermore expands the extant literature on green purchasing behavior to cover daily consumer goods extending beyond organic food. This enhances understanding of the structure of the constructs and determines their relative importance. © 2015, Emerald Group Publishing Limited. Source

This article proposes the methodology of embodied norm violation for overcoming the dichotomy between cognitive reflexivity and embodied ethnographic practice. The methodology is derived from the author's own embodied experiences as a female Indo-German ethnographer in the field of IT India. For exemplifying the methodology and its potential, this article focusses on two field-related phenomena, namely adhering to a vegetarian diet and dressing the female body. It uses them to gather insights on embodied purity and caste in IT India and discusses implications with regard to the political body (Foucault), the social body (Bourdieu), and the individual body (Merleau-Ponty). The theoretical contribution lies in suggesting embodied norm violation as a reflexive research methodology which delivers organizational insights beyond text, discourse, and cognition. On the empirical level, embodied norm violation enabled the researcher to uncover the pre-reflexive and gendered dimension of IT India as a neocolonial, modernist, and male project. © 2015 Taylor & Francis. Source

Schmidt M.,Pforzheim University
Chemical Engineering and Technology

Resource efficiency in companies targets economic and efficient use of materials and energy in production. On the one hand, this aims to contribute towards sustainable development and, on the other hand, efficient use of resources can save costs and improve the competitiveness of a company. This aspect is becoming all the more important in the light of current developments in world market prices for natural resources. In Germany, the use of materials and energy currently accounts for about 46% of the gross value of goods manufactured by companies. It is known from various sources that the average potential for savings here is 10-15%. The material costs alone can be reduced by 2-3% through efficient management. The potentials for saving lie less in the individual technologies applied and more in the interplay within and between the complex production systems. That is why one key challenge facing the industry is to ascertain the hidden costs that are in fact linked with inefficiencies in a company. Analysis methods and approaches are necessary for this, such as for example the material and energy flow analysis. © 2010 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim. Source

Material Flow Cost Accounting (MFCA) enables companies to identify the added value they lose as a result of material losses. MFCA can also be understood as a special allocation method for distributing the costs in a production system to both the products and the material losses. A mathematical algorithm for this purpose that can be deployed flexibly is presented. It is based on the physical quantity structure of the energy and material flows in a production system. These physical quantities can then be taken to represent monetary values or environmental impacts. From an economic standpoint the outcome is the known MFCA. From the environmental standpoint it is possible to calculate what environmental impacts could be saved by reducing the material losses. The process can also be used to analyze internal recycling flows and their potential for economic and ecological improvement. In particular, the algorithm is suitable for creating software solutions that can perform transparent cost accounting as well as environmental accounting with consideration given to the MFCA approach for all kinds of complex production systems and supply chains. This supplies valuable information that can help companies in deciding what material flow-related measures are suitable for saving costs and reducing environmental impacts. © 2014 Elsevier Ltd. Source

In life cycle assessments, material and energy flows are used to produce the life cycle inventory. The carbon footprint simplifies the life cycle assessment by referring to a single result factor. However, some parallels with cost accounting then become distinctly apparent, for instance the emission factors of raw materials or other preliminary inputs can be understood as "prices". Known cost-accounting methods can then be used for calculation and evaluation, enabling aspects such as joint processes, recycling processes, closed loop management or allocations to be solved elegantly. Challenges connected with the carbon footprint include how to handle carbon storage and carbon dioxide of biogenic origin, as well as how to consider changes in land use. The article points up how, by applying a stringent methodology, such issues can be treated in material and energy flow analyses. Copyright © 2011 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim. Source

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