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Oman commitment for Sustainable Development Goals 2030 pushes green building at the forefront of construction industry. However, its green building progress is slower than other Gulf Cooperation Council countries, and only a handful of local contractors have been involved in green project development. Understanding the barriers to green project delivery will open avenues for better project planning and preparation. This research aims to identify the barriers experienced by the contractors when constructing green buildings in Oman.

Qualitative research, via a semi-structured interview process, explores the barriers experienced by 14 contractors when constructing Leadership in Energy and Environmental Design (LEED) green building projects in Oman. Using NVivo 12 software, thematic analysis was conducted through the generation of coding and themes which enable the identification of the relevant barriers.

The research uncovered 10 barriers and grouped them into five categories. The five categories are as follows: (1) insufficient skills development, (2) lack of government support and regulatory adjustment, (3) limitation in materials procurement, (4) documentation and coordination limitation and (5) difficulty in green rating compliance.

The research identified 10 barriers of constructing green buildings in Oman. These barriers gravitated on 4 issues: knowledge and competency, green rating requirements, government involvement and materials procurement. It streamlined clusters of the potential research area for more effective green building action plans in the future. Two barriers are deemed uniquely applied to Oman, namely “lack of needed regulatory adjustment” and “absence of local rating tools”. This insight can serve as a valuable steppingstone to push more green buildings for the country.

Ergonomics usually reciprocate the study about people fitness toward working environment. In addition, financial distress refers a condition of organizations incompetency in generating sufficient revenues or incomes, which thereby refrain them to pay their financial obligations. This study aims to evaluate two independent organizational fields named as ergonomics in first phase and financial distress in manufacturing organization behavior in the second phase. The study presented a resiliency framework for operations and strategic management in the third phase based on various facts received from the distress organizations.

A questionnaire survey based on plant-visit is presented. The study embedded two segments to explicate its novelty. In the first segment, the plant-visit case study is presented and in the second segment, an exploratory data related to financial distress is presented. The study tried to communicate observations related to multiple decision-making fields in single umbrella, where multiple concepts like ergonomics and financial distress of organizations as well as employees are presented. DEMATEL-ANP integrated approach is used to represent the critical financial distress dimensions of employees and their ranking.

The study provided insights toward connecting two independent fields named as ergonomics and financial distress in single umbrella. The study can benefit practitioners in designing policies and procedures in their planning model to effectively achieve organizational goals. The study presented 14 financial distress drivers of employees and advocated the aggregation of ergonomics and financial distress toward developing a holistic framework for attaining organization goals for sustainability.

The study presented a comprehensive understanding about multiple organization decision-making fields toward developing a holistic approach from different aspects for attaining organizational sustainability. The study can be fruitful in stimulating cross-pollination of ideas between researchers and provides a good understandability of ergonomics and financial distress in single roof.

Small and medium enterprises (SMEs) significantly contribute to economic growth, development, exports and employment of the nations. To maintain competitiveness in today's market, SMEs must explore and identify enablers to enhance their digital transformation process. This paper aims to shed light on some essential enablers SMEs can use to implement digital resilience successfully.

The quantitative assessment and validation of the enablers have been done using powerful and novel techniques, namely, the Delphi method, “fuzzy interpretive structural modelling” (F-ISM) method and “cross-impact matrix multiplication applied to classification (MICMAC)” analysis. The F-ISM model is developed using the information drawn from digital transformation experts and practitioners involved in the digital transformation process for SMEs. Furthermore, the F-ISM model provides four paths to complete the pathway to digital resilience.

The F-ISM and MICMAC analysis revealed four ways to enhance the digital transformation process in SMEs. These enterprises can utilise these path assessments to become digitally resilient in the present dynamic scenario. To enhance digital resilience among SMEs, the study identified ten enablers. Among these, “management competencies” was the most crucial, followed by “knowledge management” and “monitoring and controlling”.

The present study is limited in that the data used to develop the models were collected from a small group of industry experts whose opinions may not exhibit the comprehensive views of the population.

The findings can help SMEs enhance the digital transformation process by taking up different pathways to integrate the various enablers of digital resilience depending on resource availability.

The results indicate the most critical and influential enablers for enhancing digital resilience among SMEs. This research can be valuable to academicians, industry practitioners and researchers for guiding their future work.

While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of non-managerial employees (NMEs). These organizational members bring ideas, resources and energy to the pursuit of innovative opportunities, yet the determinants of their entrepreneurial behavior are poorly understood.

The authors performed a systematical literature review on the subject of NMEs in corporate entrepreneurship to identify gaps and recommend an agenda for future research.

The review revealed gaps regarding (1) the distance of NMEs from decisions on corporate strategic intent, (2) agentic choices made by NMEs to use their subject matter expertise for their employers' benefit, and the influences of (3) job characteristics and (4) organizational infrastructural support of entrepreneurial behavior.

The authors present a theoretical framework and directions for future research.

This study aims to assess the effect of entrepreneurial orientation on supply chain performance both directly and indirectly through entrepreneurial competence, as well as the moderating role of local community networking in these relationships, within the context of institutional voids in Ghana.

The study utilized a cross-sectional survey data from 225 small and medium sized enterprises (SMEs) in order to test the hypotheses. The data analysis was conducted using partial least squares structural equation modelling techniques.

The results revealed that entrepreneurial orientation is a significant positive predictor of both entrepreneurial competence and supply chain performance. Similarly, entrepreneurial competence was shown to positively predict supply chain performance, both directly and as a mediator between entrepreneurial orientation and supply chain performance. Local community networking, however, positively moderated the relationship between entrepreneurial orientation and entrepreneurial competence but not the relationship between entrepreneurial orientation and supply chain performance.

This study contributes to literature by looking at the relationship between entrepreneurial orientation, entrepreneurial competence, local community networking and supply chain performance within the context of an emerging economy with institutional voids. The study shows the importance of an entrepreneurial mindset in developing the necessary skills, competences and abilities needed to survive in the turbulent business environment.

This research explored the impact that the relatively new role of the Health and Wellbeing Lead upon the health and wellbeing of children and their families at this school.

This case study took place in a primary school (children aged 4–11) in the South-West of England. Data was collected through activities with children, semi-structured interviews with senior staff and parents and a “learning walk”.

Our data suggested that this role provided compassion, unconditional positive regard and respect for parents, factors that are frequently absent from research into parent partnerships in education. The role presented as invaluable in tackling the many mental and physical challenges that parents faced in rearing their children, and in providing their children with the best possible chance of success.

This is a single Case Study and, as such, may or may not be representative of similar schools. We also question to what extent the findings demonstrated the strength of this role per se, or whether the impact could simply be the result of a uniquely caring and passionate individual.

We concluded that this was a role needed in all schools, recognising the key role that parents play in their child’s wellbeing, and the indirect impact that parent mental health can have upon their child’s success.

It is vital that this role is not used as an excuse by the government to further reduce the already denuded Social Services landscape within communities. It is also important that this responsibility does not become yet another burden added to already overstretched teaching staff.

This research presents a fresh perspective on the multiple pressures that parents face and how these can impact upon their child's education.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

We develop a credit-risk model to study the informational role of investment in an economy susceptible to large liquidity shocks. Firms' investment decisions carry information about their asset quality, thereby mitigating informational frictions when firms enter bankruptcy. An increase in aggregate investment can reduce the informational value of investment, depressing firms' recovery values. Therefore, policies boosting investment can decrease debt and firm values by reducing the informational value of investment. The presence of debt overhang may enhance firm value by making firms' investment decisions more informative. We present suggestive empirical evidence consistent with model predictions on the relation between firms' investments and recovery rates.