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Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

This paper aims to explore the significance of videoconferencing in blended learning, using the technology acceptance model to investigate students’ perceptions and its impact on course engagement, student satisfaction and future technology use intention. In addition, it examines the role of teacher support in fostering interactive virtual learning experiences.

This study focuses on a cohort of international students regarding blended courses amid the COVID-19 pandemic when the conventional face-to-face components were substituted with virtual classrooms through videoconferencing. It aims to investigate how to facilitate connectivity between Southeast Asian students and their professors located in a Southern state in the USA.

This study reveals that the perceived usefulness of videoconferencing predicts future intention to use, emphasizing the vital role of teacher support in engaging students in virtual classrooms and contributing to student satisfaction.

The small sample of international students in blended courses with an American university during the COVID-19 pandemic may limit the generalization of the findings.

Videoconferencing can be a valuable tool to enhance connectedness in digital learning post pandemic.

Videoconferencing in blended learning can bridge geographical barriers and provide access to diverse learners who might otherwise have limited educational opportunities.

This study supports the integration of videoconferencing as a mechanism for providing high-quality digital learning experiences.