Main Article Content

Abstract

This study aims to analyze how symbolic interactions in live shopping on digital platforms shape consumer perceptions of product value, consumption ethics, and the credibility of sustainability claims conveyed through green marketing narratives. This study uses a qualitative approach with a non-positivistic paradigm and Blumer's symbolic interaction theory. Data were collected through virtual observation, in-depth interviews, and analysis of digital documentation to understand the meaning construction that emerged in real-time interactions between hosts and audiences. The results show that digital symbols, such as “eco-friendly” and “best seller” labels and sustainability narratives, play an important role in shaping consumer perceptions and purchasing decisions. However, the findings also reveal that many sustainability claims lack factual support, thereby increasing the risk of greenwashing. In addition, the study identifies an ethical consumption paradox: consumer sustainability awareness often fails to align with purchasing decisions due to social pressure, emotions, and the urgency created by the platform. This study emphasizes the importance of integrating sustainability symbols and transparent accounting evidence through ESG reporting, environmental audits, and digital disclosure innovations to increase public trust and encourage ethical and sustainable consumption practices.

Keywords

live shopping symbolic interaction green marketing sustainability accounting greenwashing

Article Details

How to Cite
Jannah, M., Fitriani, F., Alimuddin, A., & Said, D. (2025). Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective. Amkop Management Accounting Review (AMAR), 5(2), 1258–1270. https://doi.org/10.37531/amar.v5i2.3321

References

  1. Al-Hazaima, H., Alduneibat, K. A., Alhasnawi, M. Y., Alshdaifat, S. M., Hu, G., & Al-Shbiel, S. O. (2025). Exploring sustainability accounting education in the digital era with sustainability leadership as a moderating factor using a two-stage approach, PLS-SEM–ANN. Discover Sustainability, 6(1), 600. https://doi.org/10.1007/s43621-025-01457-6
  2. Alicia, J., Aruan, M., Surbakti, R. P., Putri, Y. A., Nst, M. A. R., Siregar, O. M., & Siregar, A. M. (2024). Peran value co creation dalam consumer engagement pada pengguna shopee di kota medan. Jurnal Ekonomi Dan Bisnis Digital, 1(4), 901–907. https://jurnal.ittc.web.id/index.php/jebd/article/view/1043
  3. Antonini, C. (2024). Accounting digitalization in the quest for environmental sustainability. Current Opinion in Environmental Sustainability, 66, 101399. https://doi.org/https://doi.org/10.1016/j.cosust.2023.101399
  4. Arghashi, V., & Yuksel, C. A. (2022). Interactivity, Inspiration, and Perceived Usefulness! How retailers’ AR-apps improve consumer engagement through flow. Journal of Retailing and Consumer Services, 64, 102756. https://doi.org/https://doi.org/10.1016/j.jretconser.2021.102756
  5. Aulianur, F. F., & Purwanegara, M. S. (2024). The Analysis of Factors Driving Consumer Engagement and Purchase Intention in E-Commerce Live Streaming. Mandalika Journal of Business and Management Studies, 3(1), 281–294.
  6. Belk, R. W. (2013). Extended Self in a Digital World. Journal of Consumer Research, 40(3), 477–500. https://doi.org/10.1086/671052
  7. Burbano, V. C., Delmas, M. A., & Cobo, M. J. (2024). The past and future of corporate sustainability research. Organization & Environment, 37(2), 133–158. https://doi.org/10.1177/10860266231213105
  8. Chen, W.-K., Chen, C.-W., & Silalahi, A. D. K. (2022). Understanding consumers’ purchase intention and gift-giving in live streaming commerce: Findings from SEM and fsQCA. Emerging Science Journal, 6(3), 460–481. https://doi.org/10.28991/ESJ-2022-06-03-03
  9. de Freitas Netto, S. V., Sobral, M. F. F., Ribeiro, A. R. B., & Soares, G. R. da L. (2020). Concepts and forms of greenwashing: a systematic review. Environmental Sciences Europe, 32(1), 19. https://doi.org/10.1186/s12302-020-0300-3
  10. Evanita, S., Fahmi, Z., & Syawalki, L. (2023). Studi komunikasi pemasaran interaktif berbasis live streaming online dalam menciptakan keterlibatan konsumen. KOMUNIKATIF: Jurnal Ilmiah Komunikasi, 12(1), 118–129. https://doi.org/10.33508/jk.v12i1.4747
  11. Haris, A., & Amalia, A. (2018). Makna dan simbol dalam proses interaksi sosial (Sebuah tinjauan komunikasi). Jurnal Dakwah Risalah, 29(1), 16–19. https://doi.org/10.24014/JDR.V29I1.5777
  12. Johari, B. T. (2019). Peran Perceived Value dalam Memediasi Pengaruh Green Marketing terhadap Green Purchase Intention. Universitas Ahmad Dahlan.
  13. Kim, T., Barasz, K., & John, L. K. (2019). Why Am I Seeing This Ad? The Effect of Ad Transparency on Ad Effectiveness. Journal of Consumer Research, 45(5), 906–932. https://doi.org/10.1093/jcr/ucy039
  14. Kinanti, A. P., Karimah, A. D., Karmila, K., & Fahra, C. A. (2024). Live Shopping TikTok dalam Perspektif Ekonomi Syariah serta Keberlanjutan Pasar. Jihbiz: Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 8(1), 29–46. https://doi.org/10.33379/jihbiz.v8i1.3592
  15. Kusumawati, N. P. A., Pramuki, N. M. W. A., & Pratiwi, N. P. T. W. (2023). Filosofi Tri Hita Karana dalam mengungkap konsep akuntansi hijau (Studi fenomenologi). KRISNA: Kumpulan Riset Akuntansi, 15(1), 150–162. https://doi.org/10.22225/kr.15.1.2023.150-162
  16. Lestari, P. A., & Gangodawilage, D. (2025). Sustainability Accounting and the Future of ESG Reporting: Investor Insights. Sinergi International Journal of Accounting and Taxation, 3(1 SE-Articles), 67–78. https://doi.org/10.61194/ijat.v3i1.488
  17. Maharani, S., & Dirgantara, I. M. B. (2023). Faktor-Faktor Yang Mempengaruhi Immersion Saat Live Streaming Syaria Shopping Serta Pengaruhnya Kepada Minat Pembelian (Studi Pada Social Commerce Tik Tok Indonesia). Jurnal Ilmiah Ekonomi Islam, 9(2 SE-Articles), 2942–2955. https://doi.org/10.29040/jiei.v9i2.9854
  18. Martínez, P. (2015). Customer loyalty: exploring its antecedents from a green marketing perspective. International Journal of Contemporary Hospitality Management, 27(5), 896–917. https://doi.org/10.1108/IJCHM-03-2014-0115
  19. Mindiasari, I. I., Priharsari, D., Setiawan, B. D., & Purnomo, W. (2024). Identifying the influence of consumer purchase intention through live streaming shopping: A systematic literature review. Journal of Information Technology and Computer Science, 9(1), 22–33. https://doi.org/10.25126/jitecs.202491576
  20. Napisah, L. S., Taufikurochman, C., & Harto, B. (2024). The Effect of Digitalization on the Sustainability of Accounting Practices in the Financial Industry. Journal of Social Science and Business Studies, 2(4), 268–276. https://doi.org/10.61487/jssbs.v2i4.100
  21. Nengah, N., & Yudha, M. (2023). Analisis Pengaruh Keterjangkauan Teknologi InformasiDalam Live Shopping Untuk Menciptakan Purchase Intention Pada Live Shopping TikTok. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 2023. https://doi.org/10.31955/mea.v7i2.3032
  22. Niandari, N., & Handayani, H. (2023). Green accounting, kinerja lingkungan, dan profitabilitas. Jurnal Akuntansi Bisnis, 16(1), 83–96. https://doi.org/10.30813/jab.v16i1.3875
  23. Nurpadilah, S., Kostini, N., & Barkah, C. S. (2024). Pengaruh Utilitarian Value, Hedonic Value, Dan Symbolic Value Terhadap Minat Beli (Studi Pada Live Streaming Shopee@ Mayoutfitofficialshop). Jurnal Lentera Bisnis, 13(2), 1208–1219. https://doi.org/10.34127/jrlab.v13i2.1140
  24. Nyilasy, G., Gangadharbatla, H., & Paladino, A. (2014). Perceived Greenwashing: The Interactive Effects of Green Advertising and Corporate Environmental Performance on Consumer Reactions. Journal of Business Ethics, 125(4), 693–707. https://doi.org/10.1007/s10551-013-1944-3
  25. Park, M., Im, H., & Kim, H.-Y. (2020). “You are too friendly!” The negative effects of social media marketing on value perceptions of luxury fashion brands. Journal of Business Research, 117, 529–542. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.07.026
  26. Posawa, A., & Mappadang, A. (2025). The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 7(2 SE-Research Articles). https://doi.org/10.36407/akurasi.v7i2.1605
  27. Sari, A. P. (2020). Pengaruh Green Product, Green Advertising, Dan Green Brand Terhadap Loyalitas Konsumen Produk The Body Shop Di Semarang. Unika Soegijapranata Semarang. https://repository.unika.ac.id/23049/.
  28. Setiawan, C. K., & Yosepha, S. Y. (2020). Pengaruh green marketing dan brand image terhadap keputusan pembelian produk the body shop indonesia (studi kasus pada followers account twitter@ thebodyshopindo). Jurnal Ilmiah M-Progress, 10(1). https://doi.org/10.35968/M-PU.V10I1.371
  29. Song, C., & Liu, Y. (2021). The effect of live-streaming shopping on the consumer’s perceived risk and purchase intention in China. https://hdl.handle.net/10419/238054
  30. Suhardjo, S., Junaedi, A. T., Andi, A., Putri, N. Y., Renaldo, N., Musa, S., & Cecilia, C. (2024). Social Accounting in Sustainability Reporting for Digital Banking. Nexus Synergy: A Business Perspective, 2(1), 36–45. https://doi.org/10.61230/nexus.v2i1.96
  31. Sun, Y., Shao, X., Li, X., Guo, Y., & Nie, K. (2019). How live streaming influences purchase intentions in social commerce: An IT affordance perspective. Electronic Commerce Research and Applications, 37, 100886. https://doi.org/https://doi.org/10.1016/j.elerap.2019.100886
  32. Testa, F., Miroshnychenko, I., Barontini, R., & Frey, M. (2018). Does it pay to be a greenwasher or a brownwasher? Business Strategy and the Environment, 27(7), 1104–1116. https://doi.org/10.1002/bse.2058
  33. Wong, A., & Lee, M. (2022). Building engagement in online brand communities: The effects of socially beneficial initiatives on collective social capital. Journal of Retailing and Consumer Services, 65, 102866. https://doi.org/https://doi.org/10.1016/j.jretconser.2021.102866
  34. Wongkitrungrueng, A., & Assarut, N. (2020). The role of live streaming in building consumer trust and engagement with social commerce sellers. Journal of Business Research, 117, 543–556. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.08.032

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.