Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z

Arizal Hamizar, Fitria Karnudu, Afdhal Yaman, Fatmah Watti Pellupessy, Fadli Fendi Malawat

Abstract


This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z.


Keywords


Green Marketing; Green Accounting, Brand Image

Full Text:

PDF

References


Abdullah, M. W., & Yuliana, A. (2018). Corporate Environmental Responsibility: An Effort To Develop A Green Accounting Model. Jurnal Akuntansi, 22(3), 305-320.

Al-Shammari, M. A., Banerjee, S. N., & Rasheed, A. A. (2022). Corporate Social Responsibility And Firm Performance: A Theory Of Dual Responsibility. Management Decision, 60(6), 1513-1540.

Azizan, N. S., & Yusr, M. M. (2019). The Influence Of Customer Satisfaction, Brand Trust, And Brand Image Towards Customer Loyalty. International Journal of Entrepreneurship, 2(7), 93-108.

Bagiada, M., Aryaningsih, N. N., Sarjana, I. M., & Saputra, M. D. (2020). Behavior Determinants of Young Generation Entrepreneurship Based on Green Accounting. Jurnal Bisnis dan Kewirausahaan, 16(3), 255-260.

Bresler, M., Galiullina, S., & Gerasimova, D. (2020). Transformation of The Values Of Generation Z-Residents of The Digital Society of Sustainable Development. In E3S Web of Conferences (Vol. 208, p. 09043). EDP Sciences.

Brin, P. V., & Nehme, M. N. (2019). Corporate Social Responsibility: Analysis Of Theories And Models.

Brooks, C., & Schopohl, L. (2020). Green Accounting And Finance: Advancing Research on Environmental Disclosure, Value Impacts And Management Control Systems. British Accounting Review, Forthcoming.

Chuah, S. H. W., El-Manstrly, D., Tseng, M. L., & Ramayah, T. (2020). Sustaining Customer Engagement Behavior Through Corporate Social Responsibility: The Roles Of Environmental Concern And Green Trust. Journal of Cleaner Production, 262, 121348.

Cuesta-Valiño, P., Gutiérrez-Rodríguez, P., & Núnez-Barriopedro, E. (2022). The Role of Consumer Happiness In Brand Loyalty: A Model of The Satisfaction And Brand Image In Fashion. Corporate Governance: The International Journal of Business in Society, 22(3), 458-473.

Dabija, D. C., Bejan, B. M., & Pușcaș, C. (2020). A Qualitative Approach To The Sustainable Orientation of Generation Z In Retail: The Case of Romania. Journal of Risk and Financial Management, 13(7), 152.

Dang, V. T., Nguyen, N., & Wang, J. (2020). Consumers' Perceptions And Responses Towards Online Retailers' CSR. International Journal of Retail & Distribution Management, 48(12), 1277-1299.

Dasmaran, V., Agoes, S., & Gunawan, J. (2022). The Moderating Role Of Corporate Image On The Effect Of Green Accounting On Company Performance. International Journal of Business, Economics and Law, 26(1), 241-246.

Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of Social Responsibility Disclosure Between Implementation of Green Accounting And Sustainable Development: A Study on Heavily Polluting Companies In Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71-78.

Djafarova, E., & Foots, S. (2022). Exploring Ethical Consumption of Generation Z: Theory of Planned Behaviour. Young Consumers, 23(3), 413-431.

Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability And Financial Performance. The Journal of Asian Finance, Economics and Business (JAFEB), 7(12), 731-738.

Esper, T. L., Castillo, V. E., Ren, K., Sodero, A., Wan, X., Croxton, K. L., ... & Goldsby, T. J. (2020). Everything Old Is New Again: The Age of Consumer‐Centric Supply Chain Management. Journal of Business Logistics, 41(4), 286-293.

Francis, T., & Hoefel, F. (2018). True Gen’: Generation Z And Its Implications For Companies. McKinsey & Company, 12, 1-10.

Goldring, D., & Azab, C. (2021). New Rules of Social Media Shopping: Personality Differences of US Gen Z Versus Gen X Market Mavens. Journal of Consumer Behaviour, 20(4), 884-897.

Hasan, M. M., Nekmahmud, M., Yajuan, L., & Patwary, M. A. (2019). Green Business Value Chain: A Systematic Review. Sustainable Production and Consumption, 20, 326-339.

Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate Governance And Sustainability Performance: Analysis Of Triple Bottom Line Performance. Journal of Business Ethics, 149, 411-432.

Joshi, R., & Garg, P. (2021). Role of Brand Experience In Shaping Brand Love. International Journal of Consumer Studies, 45(2), 259-272.

Kiranmai, J., & Swetha, C. (2018). Green Accounting Practices: An Overview. IUP Journal of Business Strategy, 15(3), 7-18.

Maama, H., & Appiah, K. O. (2019). Green Accounting Practices: Lesson From An Emerging Economy. Qualitative Research in Financial Markets, 11(4), 456-478.

Mahmoud, T. O. (2018). Impact of Green Marketing Mix on Purchase Intention. International Journal of Advanced And Applied Sciences, 5(2), 127-135.

Marliawati, A., & Cahyaningdyah, D. (2020). Impacts The Brand of Experience And Brand Image on Brand Loyalty: Mediators Brand of Trust. Management Analysis Journal, 9(2), 140-151.

Papadas, K. K., Avlonitis, G. J., Carrigan, M., & Piha, L. (2019). The Interplay of Strategic And Internal Green Marketing Orientation on Competitive Advantage. Journal of Business Research, 104, 632-643.

Ramesh, K., Saha, R., Goswami, S., Sekar, & Dahiya, R. (2019). Consumer's Response To CSR Activities: Mediating Role of Brand Image And Brand Attitude. Corporate Social Responsibility and Environmental Management, 26(2), 377-387.

Rathore, B. (2018). Navigating the Green Marketing Landscape: Best Practices and Future Trends. International Journal of New Media Studies: International Peer Reviewed Scholarly Indexed Journal, 5(2), 1-9.

Renaldo, N., Suhardjo, S., Suyono, S., Putri, I. Y., & Cindy, C. (2022). Bagaimana Cara Meningkatkan Kinerja Lingkungan Menggunakan Green Accounting? Perspektif Generasi Z. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 7(2), 134-144.

Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The Analysis of Green Accounting Cost Impact on Corporations Financial Performance. International Journal of Energy Economics and Policy, 10(6), 421-426.

Rizomyliotis, I., Poulis, A., Konstantoulaki, K., & Giovanis, A. (2021). Sustaining Brand Loyalty: The Moderating Role of Green Consumption Values. Business Strategy and the Environment, 30(7), 3025-3039.

Rounaghi, M. M. (2019). Economic Analysis of Using Green Accounting And Environmental Accounting To Identify Environmental Costs And Sustainability Indicators. International Journal of Ethics and Systems, 35(4), 504-512.

Saud, S., Chen, S., & Haseeb, A. (2020). The Role of Financial Development And Globalization In The Environment: Accounting Ecological Footprint Indicators For Selected One-Belt-One-Road Initiative Countries. Journal of Cleaner Production, 250, 119518.

Scarpellini, S., Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic Capabilities And Environmental Accounting For The Circular Economy In Businesses. Sustainability Accounting, Management and Policy Journal, 11(7), 1129-1158.

Singh, S., Singh, A., Arora, S., & Mittal, S. (2019). Revolution of Green Accounting: A Conceptual Review. In 2019 2nd International Conference on Power Energy, Environment and Intelligent Control (PEEIC) (pp. 481-485). IEEE.

Suwana, F., Pramiyanti, A., Mayangsari, I., Nuraeni, R., & Firdaus, Y. (2020). Digital Media Use of Gen Z During COVID-19 Pandemic. Jurnal Sosioteknologi, 19(3), 327-340.

Szymkowiak, A., Melović, B., Dabić, M., Jeganathan, K., & Kundi, G. S. (2021). Information technology and Gen Z: The Role of Teachers, The Internet, And Technology In The Education Of Young People. Technology in Society, 65, 101565.

Tyson, A., Kennedy, B., & Funk, C. (2021). Gen Z, Millennials Stand out For Climate Change Activism, Social Media Engagement With Issue. Pew Research Center, 26.




DOI: http://dx.doi.org/10.30742/equilibrium.v20i1.3459

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952