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Decision Making in Health and Environment Sustainability
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Decision Making in Health and Environment Sustainability

A special issue of International Journal of Environmental Research and Public Health (ISSN 1660-4601). This special issue belongs to the section "Environmental Health".

Deadline for manuscript submissions: closed (30 May 2023) | Viewed by 4154

Special Issue Editor

Dr. Wee Meng Eric Lee

E-Mail Website
Guest Editor
Accounting Department, University of Northern Iowa, Cedar Falls, IA 50614-0127, USA
Interests: sustainability accounting; business ethics; textual analysis; technology adoption; forensic accounting; investment psychology; business and accounting pedagogies
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

The paper should examine the dynamics of corporate or individual decision-making in the face of profit-versus-environmental sustainability concerns, taking into consideration risk factors, long- versus short-term investment horizons and/or intuitive-versus-justification thought process, using quantitative (archival, experimental, survey) or qualitative methodology. 

This Special Issue aims to collect the latest research in the field of environmental sustainability. We plan to provide a new perspective in recent research to investigate decision-making on environmental sustainability development and intervention quality improvement. We invite the submission of original research articles, reviews, opinions, etc., to be published in the International Journal of Environmental Research and Public Health by MDPI. Qualitative or quantitative contributions from basic or applied research that will expand the knowledge in this field are welcomed.

Dr. Wee Meng Eric Lee
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Environmental Research and Public Health is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2500 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • environment
  • sustainability
  • corporate social responsibility (CSR)
  • environmental accounting
  • sustainability accounting
  • environment-social-governance (ESG)
  • investment decision-making
  • decision risk
  • decision justification
  • loss aversion
  • prospect theory
  • time horizon

Published Papers (2 papers)

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Research

19 pages, 5425 KiB  
Article
Evolution Game Analysis of Hospital Governance Strategy in Industrial Parks in China
by Jie Zhen and Senmiao Yang
Int. J. Environ. Res. Public Health 2023, 20(4), 3156; https://doi.org/10.3390/ijerph20043156 - 10 Feb 2023
Viewed by 1077
Abstract
Industrial parks are an essential component of China’s reformation and opening, and they are the focus of sustainable economic and social development. However, in the process of further high-quality development, the relevant authorities have taken different approaches on whether to divest the social [...] Read more.
Industrial parks are an essential component of China’s reformation and opening, and they are the focus of sustainable economic and social development. However, in the process of further high-quality development, the relevant authorities have taken different approaches on whether to divest the social management functions of the parks, which introduces a dilemma of choice in reforming the management functions of these parks. This paper takes a comprehensive list of the hospitals providing public services in industrial parks as the representative subjects to clarify the factors influencing the selection of social management functions in industrial parks and the process in which they perform their roles. We also construct a tripartite evolutionary game model of the government, the industrial parks, and the hospitals and discuss the management functions of reform in industrial parks. The results show the following: (1) the selection of social management functions in industrial parks is an evolutionary game process of the government, park, and hospital under bounded rationality; (2) whether the government divests the park’s administrative authority over the hospital is affected by the cost of the government running the hospital and the additional benefits of the hospital’s participation in the business environment co-creation; (3) whether the industrial park provides high subsidies to the hospital is affected by its reputation benefit and subsidy cost; (4) whether the hospital participates in business environment co-creation is affected by additional benefits, subsidies, and its participation cost. When considering whether the local government should strip the social management function of the park over the hospital, it is not possible to simply “choose one of the two” or adopt a “one-size-fits-all” approach. Instead, attention should be paid to the factors influencing the choice of the main behaviors of all parties, the allocation of resources from the overall perspective of regional economic and social development, and jointly improving the business environment to achieve win–win results among all parties. Full article
(This article belongs to the Special Issue Decision Making in Health and Environment Sustainability)
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16 pages, 1161 KiB  
Article
Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry
by Anca Antoaneta Vărzaru, Claudiu George Bocean, Maria Magdalena Criveanu, Adrian-Florin Budică-Iacob and Daniela Victoria Popescu
Int. J. Environ. Res. Public Health 2023, 20(4), 2895; https://doi.org/10.3390/ijerph20042895 - 07 Feb 2023
Viewed by 2526
Abstract
Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable development through implementing modern technologies in the accounting process. This paper studies the [...] Read more.
Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable development through implementing modern technologies in the accounting process. This paper studies the roles of digitized managerial accounting in organizational sustainability drivers from a decision-making perspective. The empirical investigation assesses the influence of managerial accounting on the economic, social, and environmental drivers of sustainability from the perception of 396 Romanian accountants using an artificial neural network analysis and structural equation modeling. As a result, the research provides a holistic view of the managerial accounting roles enhanced by digital technologies in the sustainable development of healthcare organizations. From the accountants’ perception, the leading managerial accounting roles on organizational sustainability are enablers and reporters of the sustainable value created in the organization. Additionally, the roles of creators and preservers are seen as relevant by a significant part of the respondents. Therefore, healthcare organizations must implement a sustainability vision in managerial accounting and accounting information systems using the capabilities offered by new digital technologies. Full article
(This article belongs to the Special Issue Decision Making in Health and Environment Sustainability)
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