The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management

Hamsina Hamsina ; Romansyah Sahabuddin ; Muhammad Rakib ; Ichwan Musa
Proceeding of the International Conference on Econ... 📅 2026 Vol 2, No 2 🔗 DOI: 10.61132/iceat.v2i2.183
Abstract
This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.
Keywords
Corporate Responsibility; Ethical Leadership; Interpretive Accounting; Social Construction; Sustainability
How to Cite

Hamsina Hamsina, et al. (2026). The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management. Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). https://doi.org/10.61132/iceat.v2i2.183

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa, "The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management," Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2026.

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa. "The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management." Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2026.

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa. "The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management." Proceeding of the International Conference on Economics, Accounting, and Taxation 2, no. 2 (2026).

Hamsina Hamsina, et al. (2026) 'The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management', Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). doi: 10.61132/iceat.v2i2.183.

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa. The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management. Proceeding of the International Conference on Economics, Accounting, and Taxation. 2026;2(2).

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