Environmental Responsibility, Psychological Distance, and Environmental Consumption: Mediation in Accounting Students

ABSTRACT Objective: this study aimed at analyzing the relationship between psychological distance and environmental consumption, embodied in the intention to purchase and loyalty to pro-environmental products, mediated by environmental responsibility. Methods: 113 responses obtained through a survey conducted with academics from the Accounting Sciences course were analyzed, using the structural equation modeling technique to identify the proposed relationships and the possible mediating effect between the constructs. Results: the results illustrate the existence of partial mediation of environmental responsibility in the relationship between psychological distance and the intensity of purchase and total with the loyalty of consumers. The non-rejection of the research hypothesis exposes the importance of analyzing psychological elements regarding to the consumption behavior of pro-environmental products. Conclusions: theoretical contributions indicate that environmental responsibility is capable of promoting the consumption of pro-environmental products. In practical terms, Accounting courses can incorporate discussions about socio-ethical-environmental values, expanding classroom debates about environmental responsibility beyond the financial aspects specifically aimed at creating economic value for the organization.