Chu Chien-Chi, Ji Yun, Lee Hsiu-Yu, Lin Yu-Ting
School of Business and Law, Foshan University, Foshan, China.
Business School of Shantou University, Shantou University, Shantou, China.
Front Psychol. 2019 Jul 30;10:1312. doi: 10.3389/fpsyg.2019.01312. eCollection 2019.
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.
高层管理人员通过受人口统计学属性影响的个人和/或集体心理状态，塑造企业文化并决定组织的整体战略方向。因此，高层管理属性会影响关键的全公司范围实践的采用。本观点论文讨论了心理资本在公私合营（PPP）背景下高层管理人员属性与绿色会计实践采用有效性之间的关系中所起作用的影响，并敦促学术界予以关注。文中阐述了理论和实践意义。
