Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.

Purpose: This study aims to identify the factors affecting consumer purchase intention towards ecologically sustainable cosmetic products in Batam City. The factors examined included subjective norms, promotion, perceived behavioral control, trust, and product quality. The data comprised of 322 questionnaires. The scope of this study was confined to Batam; therefore, the findings cannot be extrapolated to other areas.   Methodology: This study employed a survey to obtain data from consumers of cosmetic products in Batam. Results: The data analysis revealed that attitude, perceived behavioral control, sales promotion, product quality, and subjective standards significantly affected the intention to purchase green cosmetic products in Batam City. Nevertheless, trust does not have a significant effect on purchase intention. The findings of this study offer valuable insights for cosmetic companies to devise more efficient marketing strategies for green cosmetic products. Limitations: Data collection was exclusively conducted via questionnaires, which may have introduced respondent bias. Owing to its cross-sectional nature, this study could not elucidate temporal variations. A longitudinal study offers a more profound understanding of fluctuations in consumer intention over time. Contributions: This study validates consumer perspectives on green cosmetics and advocates for more explicit standards and regulations in the sector, and the use of sophisticated biotechnology to extract natural ingredients.

Purpose: This study examines the nexus between book value and the share price of listed firms in the Nigerian exchange group, considering inflation as a mediating variable. Research methodology: The study used book value per share, share prices, and inflation rate as the independent, dependent, and mediating variables, respectively. The study uses regression analysis and a structural equation model for the effect and mediating effect, respectively, to analyze data collected from a company’s financial statements and the capital market  for 2011-2020. Findings: The regression and structural equation model results show that book value per share has a negative and insignificant effect on share price, and inflation has a mediating effect on the relationship between book value per share and share prices. Limitations: This study was limited to book value per share, share price, and inflation rate. The scope of this study was limited to listed firms in Nigeria from 2011 to 2020. Contribution:  This study contributes to the understanding of how inflation rates influence the relationship between book value per share and share prices in financial markets. By exploring the mediating effect of the inflation rate, this study sheds light on how changes in purchasing power affect the valuation metrics of companies, providing valuable insights for investors, policymakers, and financial analysts in making informed decisions amidst varying economic conditions. Moreover, this study contributes to the body of knowledge because there are limited studies in this area.

Purpose: This study aims to empirically investigate the impact of financial and marketing services on shea butter production, with an emphasis on the Tolon district of Ghana, to inform evidence-based policies and practices. Research methodology: This study employed a quantitative research design, utilizing a survey approach to collect data from a sample of shea butter producers in the Tolon District of Ghana. In total, 151 Shea nut processors from Tolon, Dimabi 1, and Dimabi 2 were selected using a combination of purposive and simple random sampling techniques. Data were collected through structured questionnaires, which were subsequently analyzed using quantitative methods. Furthermore, the study employed linear regression analysis with an endogenous treatment effect model in STATA version 17 to examine the relationship between financial and marketing services, and shea butter production. Results: The empirical evidence derived from the linear regression with the endogenous treatment model indicates a statistically significant and positive relationship between financial and marketing services and shea butter production, indicating that financial and marketing services are significant factors in predicting the productivity of shea butter production. Limitations: The sample size of the study was small, which may restrict the generalizability of the findings.   Contribution:  This study provides novel insights into the dynamics of shea butter production in Ghana’s Tolon District by highlighting the quantitative effect of financial and marketing services on shea butter production, and the importance of improving access to these services. This study also provides evidence-based recommendations for collaborative synergies between government and non-governmental organizations to establish microfinance programs and marketing service centers to facilitate easier access to these essential services for shea butter producers.

Purpose: This study aims to investigate entrepreneurship pedagogy to enhance entrepreneurship intention among secondary school students. Research methodology: The researchers self-administered 100 questionnaires to educators in secondary schools in Gweru Urban Schools, obtaining a response rate of 92%. Quantitative data were analyzed using regression to establish a relationship between entrepreneurship pedagogy and entrepreneurship intention. Results: Results showed that entrepreneurship Experiential learning was positively correlated with entrepreneurship intention. In addition, the results showed that entrepreneurship design thinking, problem-based learning, and collaborative pedagogy were positively correlated with entrepreneurship intention. Limitations: This study faced methodological constraints because it used a population from an urban setting. However, further studies covering developing countries in Africa are recommended.   Contribution:  This study contributes to policy and curriculum changes in the way entrepreneurship pedagogies are implemented in developing countries. Novelty: This study integrates entrepreneurship pedagogies applicable to entrepreneurship education to achieve entrepreneurship intention in secondary schools in developing countries using Sociocultural Theory.