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Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

The purpose is to examine the relationship between entrepreneurs’ exit strategies and modes of entry. The topic of exit strategies in the context of approaching retirement warrants further attention.

We apply logistic regression to analyse 1,192 responses to an online survey of firms with entrepreneurs aged over 55.

Family successors are more likely to choose family succession and buyers to choose to sell, but the association between founding and exit mode cannot be confirmed. Firm size is also significant. Our findings suggest that entry and exit via a business transfer are linked. Entrepreneurs might be influenced by their form of entry when choosing their exit strategy.

The data were collected from a single European country, limiting generalisation. Future research should incorporate intervening variables not controlled for here, such as, entrepreneurial experience. Future studies should also seek to test the existence of imprinting directly, as it is implied rather than verified here.

If the entry mode has a lasting effect on the entrepreneur as our results suggest, thus influencing the exit strategy selected, entrepreneurs could benefit from greater awareness of the imprinting mechanism. Increasing awareness of imprinted biases could unlock the benefits of exit strategies previously overlooked.

The study is the first to consider sale, family succession and liquidation as exit strategies in relation to the original entry mode of ageing owners. It contributes to the understanding of exit strategies of ageing entrepreneurs and proposes using entrepreneurial learning and imprinting as lenses to clarify the phenomenon.

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

This study examines the mediating and moderating effects of business regulatory compliance (BRC) on the association between sustainable supply chain management practices (SSCMP) and operational performance (PERFOP), and how corporate sustainability culture (CSC) serves as a boundary condition to BRC.

This research draws data from 245 firms operating in multiple industries in Ghana. Ordinary Least Square (OLS) was employed to test the direct effects, while Hayes Process Macros was employed to test the indirect and conditional effects among the study variables using a structural equation modelling approach.

The results showed that SSCMP has a direct positive effect on PERFOP. The study further revealed that BRC mediates the relationship between SSCMP and PERFOP. This study found that BRC negatively moderates the association between SSCMP and PERFOP, suggesting that high levels of BRC generate unintended adverse effect on the SSCMP- PERFOP link. However, the results revealed that CSC serves as a boundary condition to BRC.

To the best of our knowledge, this is the first study that emphasizes how the resource-based view and regulatory focus theory interact to explain how different degrees of CSC and BRC impact SSCMP performance outcomes. This study advances research in the sustainability literature, in response to calls for further research in this domain. This study draws decision-makers attention on the need to make sustainability practices an integral part of corporate culture in order to set a business tone that stimulates easy compliance to sustainability requirements.

The purpose of this paper is to identify the differences between Hungarian family-owned businesses (FOBs) and non-family-owned businesses (NFOBs) concerning the elements of SME competitiveness and financial performance.

The research covers the Hungarian data set of the Global Competitiveness Project (GCP, www.sme-gcp.org) of 738 (data collection between 2018 and 2020) non-listed SMEs, of which 328 were FOBs. The study uses the comprehensive, multidimensional competitiveness measurement of the GCP built on the resource-based view (RBV) and the configuration theory. Financial performance was captured with two composite indicators: short-term and long-term financial performance (LTFP). The comparative analysis between FOBs and NFOBs was conducted using binary logistic regression.

The results show that FOBs are more prone to focusing on local niche markets with higher longevity and LTFP than NFOBs. However, FOBs have lower innovation intensity and less organised administrative procedures. The most contradicting finding is that the FOBs’ higher LTFP is accompanied by significantly lower competitiveness than in the case of NFOBs.

This study goes beyond other GCP studies by including composite financial performance measures among the variables examined. The combination of performance-causing (resources and capabilities) and performance-representing (financial performance) variables provides a better understanding of the non-listed SMEs in terms of family ownership. The results help academia to enrich the RBV-competitiveness, the non-listed SME management and finance literature, and policymakers to design business development and support schemes. They also show future entrepreneurs the impact of family ownership on entrepreneurial success.

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Although businesses continue to take up artificial intelligence (AI), concerns remain that companies are not realising the full value of their investments. The study aims to provide insights into how AI creates business value by investigating the mediating role of Business Process Management (BPM) capabilities.

The integrative model of IT Business Value was contextualised, and structural equation modelling was applied to validate the proposed serial multiple mediation model using a sample of 448 organisations based in the EU.

The results validate the proposed serial multiple mediation model according to which AI adoption increases organisational performance through decision-making and business process performance. Process automation, organisational learning and process innovation are significant complementary partial mediators, thereby shedding light on how AI creates business value.

In pursuing a complex nomological framework, multiple perspectives on realising business value from AI investments were incorporated. Several moderators presenting complementary organisational resources (e.g. culture, digital maturity, BPM maturity) could be included to identify behaviour in more complex relationships. The ethical and moral issues surrounding AI and its use could also be examined.

The provided insights can help guide organisations towards the most promising AI activities of process automation with AI-enabled decision-making, organisational learning and process innovation to yield business value.

While previous research assumed a moderated relationship, this study extends the growing literature on AI business value by empirically investigating a comprehensive nomological network that links AI adoption to organisational performance in a BPM setting.

The purpose of this paper is to investigate the factors influencing the development of social media marketing strategy in an international context. We specifically look at the potential drivers and barriers throughout the social media marketing strategy development process and how cultural differences shape social media marketing strategy decision-making among firms in international markets.

The study is conducted with an inductive research approach involving in-depth interviews with 32 firms from Finland, China and Brazil. Using inductive data analysis, we identify both internal and external factors that drive and hinder the development of firms’ social media marketing strategies. Moreover, we explore the essential elements in social media marketing strategy development based on the key practices observed among these firms, which enables us to conduct a comparative analysis of how cultural values influence the development of social media marketing strategies.

Our findings underscore the importance of both internal (i.e. resources and capabilities) and external (i.e. market-level and country-level) factors that influence the development of social media marketing strategy. Our analysis also unveiled four key practices throughout the social media marketing strategy development process: social selling, content marketing, risk management and relationship management. Additionally, we identified three distinct mindsets regarding firms’ social media selling objectives across companies in the three countries.

The comparative approach provides novel insight into firms' international social media marketing strategy. Our proposed conceptual model shows the development process of social media marketing strategy in the international context. The research propositions highlight the role of cultural values and open up new avenues for future research.

This paper aims to explore how digital capability incompatibility affects knowledge cooperation performance through the mediating effect of digital resilient agility and the moderating effect of project complexity in project network organizations (PNOs).

A cross-sectional questionnaire survey was conducted with 207 middle and senior managers in PNOs. Based on validated questionnaire items and construct definitions, a dynamic panel regression was performed using 292 project-focused firms’ annual reports.

The results show that digital capability incompatibility facilitates knowledge cooperation performance by enhancing digital resilient agility in PNOs. Increased project complexity strengthens this relationship, promoting better knowledge cooperation performance.

Managers can use partner firms’ diverse digital knowledge to quickly develop technologies and tackle digital transformation challenges, thereby improving knowledge cooperation. They can also evaluate the project environment to manage digitally-supported cooperation effectively.

This research reveals how firms in PNOs transform digital capability incompatibility into knowledge cooperation performance through digital transformation efforts. This research extends the boundary of this relationship to project-level factors and proposes digital resilient agility as a digital transformation effort for knowledge cooperation in PNOs than previous research.

The study directs attention to the psychological conditions experienced and knowledge management practices leveraged by faculty in higher education institutes (HEIs) to cope with the shift to emergency remote teaching caused by the COVID-19 pandemic. By focusing attention on faculty experiences during this transition, this study aims to examine an under-investigated effect of the pandemic in the Indian context.

Interpretative phenomenological analysis is used to analyze the data gathered in two waves through 40 in-depth interviews with 20 faculty members based in India over a year. The data were analyzed deductively using Kahn’s framework of engagement and robust coding protocols.

Eight subthemes across three psychological conditions (meaningfulness, availability and safety) were developed to discourse faculty experiences and challenges with emergency remote teaching related to their learning, identity, leveraged resources and support received from their employing educational institutes. The findings also present the coping strategies and knowledge management-related practices that the faculty used to adjust to each discussed challenge.

The study uses a longitudinal design and phenomenology as the analytical method, which offers a significant methodological contribution to the extant literature. Further, the study’s use of Kahn’s model to examine the faculty members’ transitions to emergency remote teaching in India offers novel insights into the COVID-19 pandemic’s effect on educational institutes in an under-investigated context.