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The study investigates the current changes and future challenges in management practice as a result of the Covid-19 pandemic. According to creative destruction theory, industry disruptions (e.g., advancements in technology) combined with economic shocks (e.g., effects of the pandemic) often force impacted industries to undergo significant changes in order to survive. Therefore, it is important to investigate the changes on current and future management practice in the post-Covid world.

This exploratory study uses semi-structured interviews with 20 experienced public accounting leaders (PAL) whose titles include partner, director, CFO, senior manager, and manager.

This study provides PAL perspectives on the challenges of managing in an increasingly hybrid environment, the shift of the organizational structure of firms, the changes in responsibilities/skill sets needed at all levels of the firm, and the expectation that these challenges will continue to evolve.

This study contributes to the literature by showcasing how management practice (through the lens of accounting leaders) has significantly changed. The accounting profession was deemed an essential industry and continued in operation throughout the COVID pandemic. This study identifies six issues that will continue to influence management practice and provides topics for future research.

This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide insight into factors that influence this integration process.

This study examines the expected growth and entry of Vietnamese smallholder farmers into high-value export markets. We collected information from 200 independent farmers as well as from five local extension workers, who provided information on 50 farmers.

The study reveals that the adoption of new business models is more influential than the variables traditionally included in models of export-market integration in predicting expected growth and entry into high-value export markets. In addition, the results highlight divergent views between farmers and extension workers regarding the role of collectors, with farmers perceiving collectors as potential partners, while extension workers see them as impediments to growth.

The prospective model presented in this study highlights the importance of policy interventions aimed at promoting new business models and addressing infrastructure and capital constraints for the sustainable transformation of agricultural sectors in emerging markets.

This is one of the first articles to apply a prospective approach to export-market integration and demonstrate its efficacy through an empirical study. The suggested prospective approach could facilitate the design of policies aimed at export-market integration within the context of dynamic, emerging markets.