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Since the outbreak of the COVID-19 pandemic, most organizations have experienced a sudden and unprecedented drop in revenue and productivity. However, the pandemic did not exclusively negatively impact organizations; rather, it resulted in both negative and positive effects. To delve into the multi-level process through which organizational outcomes change from negative to positive indicators, this study focuses on organizational resilience as a theoretical concept to overcome pandemic-related turmoil.

The authors conducted a multi-level analysis based on grounded theory with a sample of 30 healthcare employees who worked in hospitals and were simultaneously enrolled in a part-time master of business administration (MBA) program at a university in the Midwest. Of the 30 participants, 21 were from a single university hospital (UH), and the remaining 9 participants were from other hospitals (non-UH).

The authors analyzed the data and incorporated three existing perspectives of organizational resilience (attribute, process and multi-level views) into an integrated model. The authors identified 25 first-order concepts and 8 second-order themes and categorized them into 4 aggregate dimensions at different unit levels: organizational field, leadership, operation and individual units.

A resilient hospital operates as a cohesive system, with entities at various levels – from individuals and teams to the broader organization – collaborating seamlessly to foster resilience. Top management team (TMT) should persistently communicate with employees to provide information about the current crisis and clear strategic directions to reduce employees' fear and prevent anomie stemming from future uncertainty. Managers should not only be concerned about employees' physical safety from infection and psychological safety from isolation but also encourage employees to elicit meaningfulness from their work. Furthermore, TMT and human resource (HR) teams should adapt human resource management (HRM) practices to allow for flexibility and optimism in employee roles.

In this study, the authors utilized a qualitative methodology with grounded theory in order to develop a comprehensive model that holds theoretical, methodological and practical significance. Theoretically, the authors' novelty lies in the synthesis of three distinct perspectives: attribute, process and multi-level. The authors merged these approaches into a unified model, identifying precursors of resilience at different levels. Methodologically, the authors focused on hospitals as target samples, which were the foremost and representative organizations severely confronting the crisis and turmoil brought by the pandemic. The authors documented organizations' experiences amidst the crisis as they unfolded in real time rather than in hindsight. This approach highlights the immediacy and significance of the authors' research in the realm of crisis management. Practically, the authors' findings illuminate that organizational resilience can be developed through a collaborative effort. It emerges from coordinated interactions across various organizational actors, from employees and middle managers to the TMT.

The paper aims to investigate key aspects of climate change adaptation strategies of Multinational Corporations (MNCs) across two different climate-vulnerable country contexts, developed, i.e. Australia and developing, i.e. Bangladesh, while identifying the key factors affecting the formulation and implementation of such strategies.

The research uses a qualitative research method using interviews and document analysis while considering distinctive factors manifest in Australia and Bangladesh and focussing on the agricultural seed business sector.

The research reveals that no specific pattern of adaptation strategies exists across MNCs. They either follow a proactive “deliberate” strategy or a reactive “emergent” strategy. MNCs also follow a distinct strategy, “subliminal”, i.e. unintended or inadvertent strategy, by following the “business as usual” approach.

In recent years, many MNCs have started embracing strategies to reduce their negative environmental footprint but barely adopted any formal strategies to adapt to climate change impacts on their business operations. This study provides insights into the existing climate change adaptation strategies of MNCs, which could be beneficial for companies in better planning and implementing their existing as well as future climate change adaptation strategies.

Based on a developed-developing country comparison and together with a novel focus on the agricultural seed business sector, the paper has used a variety of business strategies in providing insights and understanding of the status of MNC climate change adaptation strategies. The research has identified and coined the term, “subliminal” or unintended strategy as a new addition to the MNC adaptation strategy literature.

The purpose of this study is to identify the business strategies that entrepreneurs have formulated to establish the business with the intention of scaling up in the information technology (IT) sector in Chile, given that they have managed to scale up sustainably at an average annual rate of 73.3% and an average annual employee growth rate of 37% for four consecutive years after an establishment period of 25 months.

Three methodological steps were used to identify which strategic initiatives are relevant to the establishment of small- and medium-sized enterprises (SMEs) on the path to scaling up. The first part consisted of identifying the literature and defining the research propositions and research questions. The second part was to prepare, collect and analyse the data to conduct the research by applying, transcribing, reviewing and coding the sources of evidence to explore how SMEs are able to develop strategic initiatives for the start-up process. The final stage was to validate the research proposal to identify potential strategic initiatives identified during the multi-case study.

As a result of the data analysis and empirical findings, three deliberate strategic initiatives were identified: staying engaged with customers, delivering successful business solutions and articulating social capital. However, in crisis situations, entrepreneurs readjust their strategies based on their management skills and an emergent strategic initiative was identified as securing the financial structure and revolutionising change. While this research was not designed to identify personal attributes, it did highlight the importance of adaptation and learning as a skill to drive the business model for scaling up during the establishment of their business.

It is clear that the study focused on Chile and cannot be replicated in other regions or sectors due to the characteristics of the sample itself, but it provides empirical evidence that there are cycles prior to scale up that need to be understood. The findings were empirically validated during the establishment phase, but the deliberate and emergent strategic initiatives that consolidated the SME to prepare for its scale-up process are not evident in the theory.

The IT sector will continue to grow and change after the pandemic, and the global economy will use more digital systems, creating new ways of working with the use of IT. This context will impact on SMEs where strategies, whether deliberate or emergent, will need to be part of the new business models, and therefore, caution should be exercised when using the results of this study. Public and private institutions should educate and guide entrepreneurs for the potential scaling up of their SMEs without having to wait 42 months, according to Global Entrepreneurship Monitor 2021-2022 (Hill et al., 2022). Scaling up can begin as early as 25 months after establishment, breaking the paradigm of the theory that the SME must be established in a period of 3.5 years. This period cannot be generalised as business opportunities in the IT sector are faster. The research also contributes by reporting that contingency planning is relevant during the establishment phase.

Educational institutions and the public sector have made efforts to change business cultures regarding the importance of strengthening entrepreneurship, but teaching the emergent strategies that often challenge SME creation is not yet widespread in educational formats. This is a challenge not only for institutions but also for entrepreneurs trying to anticipate the constant changes in the global economy. This research provides an opportunity to create more dynamic business models with more conscious risk planning.

Although the literature has confirmed the findings, this research has provided a pre-scaling picture that links these two important stages on the axis of deliberate and emergent strategies. The findings confirm the importance of correctly embedding five strategic initiatives for the establishment of the SME if it is to continue on its journey towards business scale-up. However, there is a lack of empirical evidence in emerging economies on how entrepreneurs have found the right path to scale-up.

Complex and sudden change that healthcare organizations often have to respond to, such as during the recent pandemic, can create major disruptions and a prolonged state of alert. Although the impact of such crises can be predominantly negative, rapid adjustments during this time can also yield positive change that can support organizational response to crisis, if managed well. Using insights from organizational learning and organizational change theory, the aim of this study was to understand organizational learning during sudden change. Specifically, the authors aimed to understand the experiences and types of gains and losses in the processes of complex and disruptive change in one large healthcare organization in the UK.

Focus group data were used from 23 focus group discussions with 575 participants representing all functions and departments in one Healthcare Trust.

The participants revealed the rich gains, losses, and lessons experienced in response to sudden change that can promote organizational learning. Perceived losses are more likely to drive a desire to refreeze “back to normal” and perceived gains more likely to lead to an emphasis on embedding gains and changing to better. Therefore, on balance, the substantial, in number and variety, gains and learnings point to a learning organization. This is an essential attribute for responding to disruptive change successfully and facilitating organizational recovery in a post-pandemic world.

The findings highlight the importance of timely harnessing of the organizational learning emerging from crises and how this can inform a more resilient organization, as well as supporting sustainable organizational cross-learning.

By extending these insights on workers’ adaptation to sudden change, the findings can help to advance the science and practice of organizational learning and support organizational recovery, especially as they describe the new status in UK healthcare organizations.

The purpose of this study is to investigate how a career shock, like the COVID 19 pandemic, decreases entrepreneurial career commitment (ECC). The authors look at the specific effect of career shock on stress and emotional exhaustion mediating the commitment, and how organizational and relational resources offset the shock to keep the entrepreneurs committed to their career.

This study used a two-wave sample of 365 entrepreneurs collected four months apart. The authors initially recruited entrepreneurs three months after the pandemic started, then four months later, and tested these ideas with longitudinal data. The design was informed by the stress-strain-outcome (SSO) model to investigate career shock as stressors to entrepreneurs that are likely to produce emotional exhaustion and a decline in ECC.

The findings demonstrate that career shock affects stress, which in turn leads to a decline in commitment through the mediation effect of emotional exhaustion. Organizational resources (e.g. access to finance) do not impact ECC, stress or emotional exhaustion. However, relational resources (e.g. quality emotional support) are important for ECC by supporting a decrease in stress and emotional exhaustion.

This study makes three main contributions. Firstly, it advances career shock research in entrepreneurship, emphasizing its role in explaining entrepreneurial career commitment through stress-strain mediation. Secondly, it adds to the understanding of entrepreneurial career commitment and its impact on persistence in entrepreneurship and entrepreneurial exit. Lastly, it supports the relevance of the Stress-Strain-Outcome model in entrepreneurship, demonstrating how career shock can decrease entrepreneurial career commitment through stress and emotional exhaustion. Further research is needed to explore the interaction of career identity and career planning in maintaining career resilience amidst career shocks.

This study has practical implications for policymakers and service providers in entrepreneurship. It highlights the significance of resources, particularly relational resources, in maintaining psychological health and entrepreneurial career commitment (ECC). The findings support the importance of the Stress-Strain-Outcome (SSO) model in entrepreneurship, emphasizing the need for entrepreneurs to have access to relational resources as coping mechanisms. Policymakers and service providers should focus on enhancing entrepreneurs' capacity to acquire, protect, and develop relational resources. Additionally, the study suggests that entrepreneurs should seek access to both relational and organizational resources to effectively navigate career shocks, such as the pandemic. Further research is needed to explore the role of other types of resources, such as social capital and psychological capital, in entrepreneurial well-being and persistence.

This study demonstrates that a career shock affects stress, which in turn leads to a decline in commitment only through the mediation effect of emotional exhaustion. The panel/longitudinal data analysis demonstrates the causality in the process, highlighting the positive role of the entrepreneur's relational resources. Specifically, it shows that an increase in access to relational resources causes a decrease in stress and emotional exhaustion, which in turn causes ECC to improve. Entrepreneurs are ill-equipped to face a career shock if they lack these resources.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

The paper provides analysis of the use of instructional coaching (IC) as a prevalent trend supporting new teachers in the English system and aims to inform ongoing policy development and implementation. The qualitative study examines mentors' conceptualisations and enactment of the role of instructional coach and the readiness of mentors to assume mentors' key stakeholder roles in the professional education of early career teachers (ECTs).

Semi-structured interviews with 37 mentors explored mentors' understandings and experiences of becoming instructional coaches as part of a pilot support initiative to support ECTs in England. Two rounds of interviews were conducted to generate data related to the first six months of mentoring on the programmes. Thematic analysis identified seven semantic themes which describe manifest content found within the data and identify mentors' perceptions of their role and practice as instructional coaches. Three latent themes were developed from mentors' accounts which indicate challenges in becoming an instructional coach in this context.

Concern to apply IC “correctly” according to the programme models was a strong feature amongst both novice and experienced mentors. A key finding is the lack of explicit knowledge of professional learning pedagogies amongst mentors and insecure understanding of how new teachers learn. Assuming the role of instructional coach presented both benefits of having a “model” to follow and disadvantages in fostering limited and over-prescribed concepts and practices related to the learning of new teachers.

The study investigated mentors during the first six months of a pilot programme and the paper reports on analysis of one type of data. The research results may lack generalisability, and a longitudinal study is necessary to further explore the validity of the findings.

Sustained, high-quality professional learning for mentors is crucial to mentors' role as instructional coaches to enable mentors to develop deep, critical understanding of how IC might support new teachers and how to exercise professional judgement in working with “models”. Judicious use of time and resource is needed to enable mentors to fulfil the potential of national mentoring programmes.

The study is timely in its examination of mentors that assume the role of instructional coach as one response to national policy development that makes support for ECTs mandatory. Such strategies have wide international relevance where the retention of new teachers is a policy priority.

Data for the case came from public sources, including legal proceedings, court filings and Securities and Exchange Commission filings. The authors perused hundreds of court documents and identified 28 that were most relevant to this case. The authors also used press interviews with the women highlighted in the case. The authors have no relationship with the company and no one from the company has reviewed the information presented in this case. As the case is drawn from sworn legal testimonies, interviews and related documents in the public domain, the authors did not have to seek approval for publication.

Pinterest touted itself as “the nicest place on the Internet.” It had an almost 80% female user base and purported to have an inclusive culture that embraced diversity. However, in June 2020, in the wake of the Black Lives Matter protests, two former female employees of color violated their non-disclosure agreements (NDAs) to publicly accuse Pinterest of racial and gender discrimination. In August 2020, Pinterest’s former Chief Operating Officer, Francoise Brougher, filed a lawsuit charging the company with gender discrimination, retaliation and wrongful termination, and authored a public blog post titled, The Pinterest Paradox: Cupcakes and Toxicity, detailing her own experience with the company’s discriminatory culture. Three days later 236 of Pinterest’s 2,545 employees staged a virtual walkout and 445 employees signed a petition in an attempt to change Pinterest’s policies and culture. The case provides a brief overview of Pinterest, including its mission, values and organizational culture, and details several incidents and complaints by female and minority employees. The case questions whether employee complaints are a relatively narrow issue involving disgruntled former employees who did not fit at the organization or a much broader issue involving discrimination and managerial neglect in creating and maintaining a nondiscriminatory, inclusive culture. Students are encouraged to evaluate the situation in which Co-Founder, Board Chair and Chief Executive Officer, Ben Silbermann finds himself, evaluate the actions taken and decide if Silbermann should take any additional actions to address the discrimination claims and ensure a positive culture for all employees.

This case is appropriate for graduate and advanced undergraduate level courses in organizational behavior, human resource management and business law or any course where discrimination and workplace culture are discussed.

This empirical paper investigates how entrepreneurial firms change their business models in the context of internationalization by identifying different forms of business model innovation (BMI) and exploring the interrelationship between BMI and internationalization.

Based on the dynamic states approach of entrepreneurship (Levie and Lichtenstein, 2010), this paper analyses primary and secondary data from nine European firms following a multiple case study approach.

This paper presents four patterns of radical change and eight types of incremental adaption with-in business models in the context of internationalization. We describe these BMI patterns and types, and we also show how they contribute to increasing involvement in international business activities and the internationalization-related triggers that might cause them.

This paper contributes to a better understanding of the BMI process in the course of internationalization. It also highlights the complex interrelationship between BMI and internationalization by building on a progressive theoretical approach.