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Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.

To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.

The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.

Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.

The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems.

A probabilistic model was developed to determine the likelihood that a micro-firm would adopt an accounting registry system as a function of a series of contingencies and personal characteristics of their owners/managers. Data from the Microentrepreneurship Survey (EME), from the National Institute of Statistics of Chile for 2017 was used.

The findings suggest that access to external funds, the size and the use of technology strongly influence micro-firms' adoption of accounting systems.

Despite the richness and scope of the data, direct measurements of entrepreneurial orientation and environmental uncertainty, both central variables of the contingency theory, were missing. Hence, duly justified proxies were applied. It is also likely that there would be other variables that also influence the probability of using accounting tools.

The study contributes to a better understanding of microenterprises, and the factors that determine the use of accounting systems. The results highlight that public policies aimed at fostering microenterprises should facilitate access to technology and external funds. Consistent with previous studies, the authors’ findings highlight the importance of training owner/managers on issues related to their business.

This paper contributes to theory by arguably being the first study to confirm that contingency theory does explain the adoption of accounting systems in microenterprises in emerging countries.

To develop a roadmap of sustainability practices and assessment mechanisms to advance in the sustainable supply chain (SSC) performance assessment in the food supply chain. The analysis is grounded on the contingency and stakeholder theories.

The study follows a multiple case study approach analyzing the sustainability practices implementation and assessment across different supply chain stages in the food industry in Italy. The set of cases comprises 12 companies in the fresh fruit and vegetables (FFV), and seven companies in the “Balsamic Vinegar of Modena” (BVM) supply chains.

The sustainability practices and assessment in each company in both supply chains according to their objectives are identified. Different stakeholder pressures for sustainability implementation and assessment are analyzed. The contingency factors that foster sustainability assessment are outlined as well. Finally, the study develops a roadmap with five levels of progress considering the groups of practices implemented and the type of assessment applied.

The roadmap is a decision-making tool for planning and monitoring progress on SSC performance along five possible levels of progress. While identifying the assessment mechanisms implemented for different kind of sustainability practices, companies can develop a strategy according to their aims and capabilities and stakeholder's expectations.

The novelties in this study are threefold. First, the roadmap with five levels of progress. Second, investigating two different food supply chains that allowed for a broader view regarding sustainability practices and assessment. Third, the adoption of stakeholder and contingency theories in SSC studies.

Research into the interpretability and explainability of data analytics and artificial intelligence (AI) systems is on the rise. However, most recent studies either solely promote the benefits of explainability or criticize it due to its counterproductive effects. This study addresses this polarized space and aims to identify opposing effects of the explainability of AI and the tensions between them and propose how to manage this tension to optimize AI system performance and trustworthiness.

The author systematically reviews the literature and synthesizes it using a contingency theory lens to develop a framework for managing the opposing effects of AI explainability.

The author finds five opposing effects of explainability: comprehensibility, conduct, confidentiality, completeness and confidence in AI (5Cs). The author also proposes six perspectives on managing the tensions between the 5Cs: pragmatism in explanation, contextualization of the explanation, cohabitation of human agency and AI agency, metrics and standardization, regulatory and ethical principles, and other emerging solutions (i.e. AI enveloping, blockchain and AI fuzzy systems).

As in other systematic literature review studies, the results are limited by the content of the selected papers.

The findings show how AI owners and developers can manage tensions between profitability, prediction accuracy and system performance via visibility, accountability and maintaining the “social goodness” of AI. The results guide practitioners in developing metrics and standards for AI explainability, with the context of AI operation as the focus.

This study addresses polarized beliefs amongst scholars and practitioners about the benefits of AI explainability versus its counterproductive effects. It poses that there is no single best way to maximize AI explainability. Instead, the co-existence of enabling and constraining effects must be managed.

The global economy is plagued by an unprecedented shock that has devastated economic growth under the coronavirus pandemic. The prolonged movement control orders, social distancing, and lockdowns have triggered the global economic downturn, disrupted the demand and supply chains, reduced the pool of workforce, and caused many jobs loss. This paper aims to analyze the global economic cost of the coronavirus pandemic, and its current and future implications.

Based on contingency theory, this paper provides an in-depth analysis of the current situation on the global economic cost of the COVID-19 outbreak and gives insights from an organizational perspective.

This paper found that the world has witnessed far-ranging economic consequences due to the coronavirus pandemic in four aspects: (i) decline in personal consumption; (ii) decline in the investments and stock prices in capital market; (iii) decline in government spending in developmental projects and increase in new borrowing; and (iv) decline of exports of goods to international markets.

The novelty lies in investigating the effects of the COVID-19 pandemic on micro and macroeconomic levels — the components of GDP, consumer behavior, business investments, government spending, and global exports. The paper suggests the need for urgent actions by the world leaders to oversee, anticipate, and manage the risks and cushion the economic consequences. It concludes that the flexibility and adaptability of leaders, effectiveness, workforce protection, efficient use of modern technology, including automation and artificial intelligence, would enhance the resilience of supply chains which will support organizations to sustain in this critical time.

This paper aims to enrich knowledge management theory and practice by investigating how boundary spanners’ willingness to share their knowledge contributes to innovation success and by examining the contingent role of market turbulence.

Cross-sectional survey data were collected from 296 top income Hungarian firms. Structural equation modelling with bootstrap procedures was used to test the hypotheses.

Boundary spanners’ willingness to share their knowledge has a dual effect on innovation success, which is captured by new product development innovativeness and performance. It has a direct effect on both new product development innovativeness and performance, and it has a mediated effect on new product development performance, where new product development innovativeness serves as a mediator. The study’s results indicate that these effects are robust and not contingent on the turbulence of the firm’s marketplace.

This study’s respondents were managers in boundary-spanning positions charged with the task of linking the organisation with its external environment. Owing to their proximity to the external environment, their evaluation of market turbulence may be distorted.

Maintaining the willingness of managers in boundary-spanning positions to share what they know is essential to the continuous creation of superior new product development performance. Hence, firms should develop organisational cultures where employees’ knowledge-sharing willingness is presented as an important asset. While turbulent markets may be unpredictable and hostile, firms should not adjust their knowledge management practices.

Building on the research on knowledge sharing, boundary spanning theory and contingency theory, this paper increases the understanding of the salient factors that are often implicitly assumed in mechanisms involved in transforming knowledge into new product performance. This is the first empirical study to focus on boundary spanners’ knowledge behaviour and to consider the contingent role of market turbulence in knowledge management.

The purpose of this paper is to investigate the relationship between corporate entrepreneurship (CE), organizational culture (OC) and business performance (BP). Additionally, the study has attempted to address the moderating influence of OC on CE–BP relationship.

Data were collected from middle managers of Big Five banks of Pakistan. A two-step approach to structural equation modeling was used. Using confirmatory factor analysis, the measurement model fit was determined. The significance of the theoretical relationship was assessed using structural model.

The results have supported the hypothesized direct and moderated relationship.

The present study extends the body of knowledge in testing the resource-based view of the firm theory and contingency theory through providing empirical evidence on the hypothesized relationships. Additionally, the study has contributed in the existing theory through evaluating the moderating of OC by using interaction effect in partial least squares structural equation modeling (PLS-SEM).

Effective and flexible organizational models have become an avenue for driving smallholder competitiveness in the agricultural sector. However, little is understood about the processes by which resource-constrained actors deploy their organizational networks to generate and retain value in rapidly changing agrifood environments. This study examines the moderating effects of business contingencies on the interplay between organizational relationships and the resource-based performance of small-scale farmers in a developing country.

The authors propose a novel conceptual framework grounded in the relational view, netchain and contingency theories. Cross-sectional data obtained from 330 maize farmers in rural Zambia were analyzed using variance-based structural equation modeling, which involves mediation-moderation analysis.

The results show that all relational networks – vertical, horizontal and lateral – positively mediate the effects farm resources and social capital have on farmers' performance. However, these effects change depending on the predominant agency situations. Specifically, asymmetric power from customers and reputable competitors weakens the positive effect of closer horizontal relationships on business performance, while the positive effect of tighter informal vertical relationships on farmers' performance weakens under conditions of high affective trust. Moreover, the gender-based multigroup analyses highlight variations in the contingent relational view of men- and women-headed households.

The study relies on cross-sectional data from one agribusiness sector in Zambia, thus generalizations should be cautious.

The uniqueness of this study lies in the proposed theoretical framework and new empirical insights, which extend the scope of the relational view to small-scale farming households in developing countries.

The future retirement of US Air Force (USAF) legacy weapon systems (WSs) removes their associated funding from within the Air Force Working Capital Fund and their parts from its organic supply chain inventory. The trending outsourcing of product support to contracted logistics support and its potential long-term consequences to the USAF government-owned, government-operated, organic supply chain and the reconstitution capabilities it enables in the USAF’s organic industrial base, suggests the need to assess its risks. Although there is an existing body of research into the risks of outsourcing the USAF’s industrial repair, and federal legislation such as Core 50/50 laws enacted to institutionalize its risk management, there is comparatively little research into the outsourcing risks to the long-term viability of the supply chain on which that repair capability is dependent. The aim of this research is to fill that research gap by assessing and modeling those risks. This research concludes by providing several future research directions that may be evaluated to provide more detail.

Leveraging a conceptual model derived from research and a multi-criteria analysis framework to assess supply chain risk. Quantifying the predicted impact of retirements on funding and inventories of unique parts. Modeling the potential risk due to WS retirement.

Results indicated long term enterprise risks to the Air Force’s supply chain correlated to the retirement of WSs and their associated funding and spare parts inventory.

This research provides an in-depth evaluation of the USAF’s supply chain to assess the holistic risk of product support outsourcing and its long-term impacts on viability by using resource-based view and contingency theory as theoretical underpinnings. In addition, insights and implications for defense supply chain managers and decision-makers.

Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.

Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.

The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.

This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.