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This paper aims to inform social responsibility and social policy by describing the brand strategy of Australia’s largest tobacco manufacturer, British American Tobacco Australia (BATA), the year following the introduction of plain packaging and other regulation. Tobacco controls are a proven catalyst for reducing smoking, but manufacturers adapt swiftly seeking to minimise the impact of regulatory change.

BATA’s strategy was determined using 2012-2014 tobacco ingredient reports, recommended retail price lists and a supermarket retail audit.

The research identified over 70 BATA brand variants, offered in diverse packaging options, with new products and modified names appearing since 2012. In total 14 main brands are highly differentiated by price, with 45 per cent difference between the cheapest and the most expensive. Volume discounting occurs across packaging ranges, with twin packs offering best value and prices up to 10 per cent lower than those of single packs.

The research originality stems from the triangulation of three different data resources to establish brand strategy following increased regulation. The study confirms ongoing market segmentation using highly differentiated ranges, and it reveals the unintended consequences of corporate responses to regulation. Evolving variant names communicate product information and imagery previously imparted by pack design. Pricing strategies enable smokers to offset substantial excise increases through brand switching and volume buying. The research, therefore, reveals the potential for regulating these as yet unrestricted elements to enhance the impact of plain packaging and other tobacco controls, thereby further reducing the social impact of smoking.

This paper aims to address gaps in the sustainable technology literature by evaluating the demographics of energy efficient appliance consumption in Vietnam. Sustainable technologies can reduce greenhouse gas emissions and address environmental problems such as air quality and climate change. Opportunity is the greatest in emerging markets, where population growth has triggered dramatic rises in electricity consumption. However, their adoption of energy efficient appliances has been slow and understanding why is limited.

Following a literature review, a questionnaire was designed to capture sustainable consumption attitudes and behaviours. In total, 682 interviews were conducted among Vietnamese electrical appliance consumers to investigate the influence of demographics on sustainable technology consumption.

While many respondents were aware of the sustainable benefits of energy efficient appliances, this did not generally translate into responsible purchase behaviour. Of the demographic variables, education had the strongest relationship with sustainability. Those with higher incomes and more children were also more likely to exhibit sustainable consumption attitudes and behaviours. Gender and age were weaker sustainability predictors.

This study is relevant to a wide range of sustainable technology contexts. The literature shows contrary findings regarding relationships between demographics and sustainable consumption, and the value of demographics to sustainable consumer segmentation and targeted behaviour change campaigns has been contested by some researchers. This research highlights education as the most significant demographic predictor of sustainable consumption and reveals the consistency of this finding with many other studies. The implications of this for promoting future sustainability are discussed.

This paper aims to examine impediments to the adoption of sustainable water-efficient technological innovation in agriculture. Farming is the largest water consumer and food production expansion in response to global population growth, combined with increasing droughts from climate change, threatens water and food insecurity for many countries. Yet, climate smart agriculture (CSA) innovation adoption has been slow, and in this regard, governments and the agricultural sector are not fulfilling their social responsibility and sustainability obligations.

Barriers to water-efficient drip irrigation (DI) adoption in Australia were investigated via 46 depth interviews with agricultural stakeholders and a survey of 148 farmers.

While DI water efficiency is recognised, this is not the key determinant of farmers’ irrigation method selection. Complex interrelationships between internal and external barriers impede DI adoption are identified. These include costs, satisfaction with alternative irrigation methods, farmer characteristics that determine the suitability of the innovation and the extent it is incremental or radical, plus various multidimensional risks. Government support of alternative, less water-efficient irrigation methods is also a critical barrier.

A conceptual framework for understanding barriers to sustainability oriented innovation adoption is presented. Its insights should be applicable to researchers and practitioners concerned with understanding and improving the adoption of socially responsible and sustainable innovation in a wide range of contexts. Recommendations for overcoming such adoption barriers are discussed in relation to the research focus of water-efficient agriculture and encouraging uptake of DI.

The purpose of this paper is to investigate how consumers’ altruistic values influence their personal norms, environmental attitudes, subjective norms and perceived barriers, all of which in turn influence their pro-environmental behaviour (i.e. the purchase of energy efficient household appliances).

This research follows a hypothetic-deductive approach. A unique conceptual model examines the role of consumers’ altruistic values in relation to their environmentally responsible purchase behaviour. Structured questionnaires were administered to randomly selected Vietnamese consumers who visited busy electronics and appliance specialist stores, which yielded 682 usable responses.

Structural equation modelling revealed that consumers’ altruistic values tend to positively influence their personal norms, environmental attitudes, subjective norms and mitigate their perceived barriers in relation to the purchase of energy efficient appliances.

Marketers, policymakers and sustainability campaigners should develop relevant communication and education programmes that emphasise the importance of purchasing energy efficient appliances for the environment and society, arousing consumers’ sense of moral obligation and societal responsibility to purchase such products. They should also provide a convenient and easily accessible shopping environment for consumers.

This research makes an important contribution by presenting and testing a new altruistic-values-based model that seeks to understand consumers’ environmentally responsible purchase behaviour. This model could serve as a blueprint for future studies in the domain of pro-environmental behaviour, especially those in emerging markets.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The purpose of this paper is to investigate the influence of consumers’ collectivism and long-term orientation (LTO) cultural values on their purchase intention in relation to environment-friendly products.

This research adopts a hypo-deductive research design. A unique conceptual model was developed by linking cultural values to key determinants of green purchase behaviour. This model was then tested using a quantitative survey of 682 shoppers in popular Vietnamese electrical appliance stores.

Analysis using structural equation modelling reveals that consumers with greater adherence to collectivism and LTO tend to engage in green purchase behaviour owing to their positive environmental attitudes, strong subjective norms and tolerance of inconvenience associated with eco-friendly product purchase. Gender is found to moderate the relationship between the determinants and purchase intention.

Marketers including manufacturers and policymakers must endeavour (change globally) to reduce or eliminate perceived inconvenience associated with green purchases. They should also effectively communicate messages stressing that eco-friendly product purchases are crucial for environmental protection and benefit consumer groups including family, peers and society in the long-run.

This research is the first of its kind which links consumers’ cultural values at a personal level to all the elements of the theory of planned behaviour. This research also extends current knowledge about green purchase behaviour in emerging markets by focussing on Vietnam.

Discusses the revolution in the distribution of financial services, the main benefits of telephone banking and emphasizes the continuing importance of the branch channel. Presents a framework for understanding the different spatial scales involved in the “marketing of place” in this industry sector along with a description of the scope of network management activities. Provides considerable detail concerning recent physical transformations of branch networks, focusing specifically on the changing size, role, appearance, spatial arrangement and structure of this key distribution channel. These network adjustments have created significant savings for institutions and will continue in pursuit of optimum network morphology.

Despite developments in non‐branch financial service provision, such as telephone and home banking, the high‐street outlet will continue to be the main distribution channel. Branch network management is a highly sophisticated task which has been further complicated since the late 1980s by the increasing realization of the role that high‐street outlets can play in achieving marketing objectives. This factor, along with significant developments and changes within the industry, has resulted in a complete rationalization and restructuring of this key distribution channel. Describes the new, efficient, retail‐oriented delivery systems, compares them with Christaller′s Central Place Theory and discusses how these transformations represent a significant and continuing element of change in the urban morphology of UK towns and cities.

The key to any successful organization must be its communication network. Bold statement, but is it true? It is, of course, a sweeping generalization and one with which anyone would have difficulty in picking an argument. One way to determine what is, and what is not, vital to your organization is by eliminating it from the equation and asking yourself where you would be without it. Do away with your communication system, apart from the most basic, and see what you are left with? If the answer is not a great deal, then you can hopefully appreciate the importance of what you have, and realize the attention it deserves. Taking things for granted is an all too common phenomenon. When developing new systems and new strategies, it is important to remember the existing systems so as not to ignore their development too. Distribution and logistics management is an area which is experiencing many changes and, because of this, it is important for the communication system to be first class.