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This paper aims to review and summarize the findings of research dedicated to studying the process of building sustainable business models (BM) triggered by development of COVID-19 pandemic.

Bibliometric analysis is performed to identify the papers most relevant to the topic. The authors review the findings of more than 50 papers from Scopus database published between 2020 and 2022 dedicated to studying BM during COVID-19 pandemic, as well as papers dedicated to sustainability phenomenon and most cited BM research.

The paper identifies the gap in defining BM sustainability and contributes to better understanding of this phenomenon by demarcating it from traditional environment-based United Nations agenda. It also describes why network-based approach to BM helps to better address sustainability aspects. The paper demonstrates how representation of a networked BM by three levels of analysis (namely, structure of a BM, interaction mechanism between BM actors and results of their interaction) is organically connected to the key milestones of the value creation process (value definition, value creation, value distribution and value capture) and shows how these three levels can be used to analyze and structure the practical changes proposed in COVID-19-oriented BM. Finally, the paper summarizes key findings of the studies dedicated to BM during the pandemic and structures key insights in relation to building sustainable BM.

The results of the paper contribute to developing theory around BM sustainability as well as provide insights for business practitioners on how to adjust BM during the crisis. At the same time, many insights shown in the paper are industry specific, which limits their generalizability, as well as consequences of the pandemic are still not fully clear. Therefore, the authors argue that future research should be primarily focused on developing generalizable measurement frameworks to evaluate the antecedents, process and results of BM adaptation.

The paper strengthens theoretical foundations for the research focused on BM sustainability and helps businesses to better manage the adaptation in the fast-changing environment.

This study aims to reflect on the future of work dimensions through the new concept of inclusive organizational behaviour (IOB) and its practices.

This work is a reflective concept development paper that focuses on new dimensions of organizational behaviour (OB) exploring IOB practices in the new workplace which can broaden the concept of OB that fits into the future of work.

The IOB practices will adapt and help in adapting to the new work dynamics that can create more humane and stimulating workplaces, thereby benefiting society at large. Individual positive psychological traits, team dynamics and a fusion of digital corporate culture with a human-centric approach and sustainability are highlighted in the redefined IOB, expanding the concept of OB from the three levels of analysis (individual, group and the entire organization’s behaviour) in the new normal post-COVID situation.

Limited research studies are being conducted to investigate the future of work dynamics in the new standard post-COVID environment, which is dominated by digitization. The lack of literature and the changing situations that impact OB are the limitations.

Corporate houses, policymakers and leaders who understand the workplace dynamics in the post-COVID scenario can effectively leverage the insights from this work and may chalk out a road map for future work through IOB practices.

This research extends knowledge pertaining to IOB practices and the changing dynamics that need to be followed in the future OB practices.

The objective of this study is to investigate the relationship between trade credit supply and financial distress outcomes, considering the role that trade credit plays as a substantial source of liquidity for distressed companies. Specifically, it examines whether there is an association between trade credit supply and the outcomes experienced by companies that undergo the voluntary administration (VA) insolvency procedure under Australian corporate law.

The study examines a sample of companies that were listed on the Australian Securities Exchange and entered VA between 2002 and 2019. Ordered logistic regression is used to determine the relation between trade credit and VA outcomes. The VA outcomes considered are as follows: (1) company liquidation, (2) orderly dissolution through an agreement with creditors, or (3) an agreement with creditors for reorganization of all or part of the company's business.

The findings show that trade creditors' willingness to supply credit is influenced by their rational expectations about the future prospects of financially distressed customers. Higher levels of trade credit and an increase in trade credit supply prior to VA are associated with a greater probability of achieving a reorganization versus a liquidation or dissolution outcome.

There is no apparent prior study investigating the connection between trade credit supply and outcomes for distressed companies entering insolvency administration. Therefore, this study provides novel evidence on the role of trade credit in the context of financial distress. Understanding the relationship between trade credit supply and outcomes is particularly significant considering that many jurisdictions offer distressed companies the opportunity to pursue reorganization under their insolvency laws. Examining financial distress and trade credit in the Australian creditor-friendly context expands on existing research. Prior research has predominantly relied on data from the United States, which has debtor-friendly bankruptcy law. Consequently, these studies may lack generalizability to jurisdictions with creditor-friendly law such as Australia.

Business rescue, as a mechanism to aid financially distressed companies in South Africa, has received considerable academic and practical recognition. However, the business rescue plan is an overlooked and, perhaps, underdeveloped aspect of the regime. For stakeholders, this is the ultimate decision-making document. Creditors are the most influential stakeholders in business rescue proceedings owing to their voting rights. For creditors to make informed decisions and exercise their votes meaningfully, the business rescue plan should be transparent and adequately disclose relevant and reliable information. This study aims to identify creditors’ primary information needs to enhance the sufficiency and decision-usefulness of business rescue plans, not only to entice the vote of creditors but to enforce accountability from practitioners.

Using a qualitative research design, semi-structured interviews were conducted with 14 executives from 10 South African financial institutions.

The findings reveal that comprehensive disclosure of financial, commercial and legal information in business rescue plans was a critical antecedent for stakeholder decision-making. Additionally, leadership and social impact information were influential determinants. This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

The originality of this article lies in its investigation of how creditors assess the information in BR plans as a precursor to supporting the company’s reorganisation in a creditor-friendly business rescue system such as South Africa. This study provides novel insights into the decision-making process, particularly how creditors assess BR plans, address information asymmetry and vote on the plan.

The study aspires to enhance comprehension of the intricate interplay between supply chain management (SCM) and resilience in family businesses, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Commencing from the premise that family businesses (FBs) prioritize the preservation of socio-emotional wealth (SEW) when formulating strategic decisions, this study endeavours to advance understanding of supply chain practices adopted by FBs and their direct impact on resilience during crisis situations or economically challenging periods. Through an exploratory case study of nine FBs, the present research reveals four pivotal strategies in SCM that contribute to their resilience: (i) reorganization of inventory management; (ii) cultivating close relationships with suppliers; (iii) emphasizing product quality and customer retention; and (iv) implementing cost reduction measures to bolster resilience. The aim of the study is to provide an in-depth understanding of the intricate interplay between SCM and resilience in FBs, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Our approach offers a theoretical framework for SCM aligned with prior research on the interplay between characteristics of family businesses and resilience strategies. Furthermore, this paper illustrates how factors such as the emphasis on high-quality products and services by family businesses contribute to achieving non-economic objectives that owners adopt to reconcile family and business needs, creating intrinsic added value for the company. It reveals various challenges in SCM, including inventory organization changes, supplier closures and the significance of customer retention. Family businesses are implementing product and technology enhancements and leveraging digitization to enhance supply chain processes.

This paper contributes significantly to the field of FBs by highlighting the crucial role of SCM in enhancing business resilience during crises. It empirically examines how the SEW characteristics of FBs influence the reconfiguration of their supply chains to enhance resilience, presenting a theoretical model for this context. Our theoretical framework employs an SEW perspective to elucidate how FBs respond to the challenges posed by the COVID-19 pandemic by adapting their SCM processes to safeguard their social and emotional legitimacy, organizational visibility and reputation. These adaptations gain particular relevance during crises or turbulent conditions, potentially leading to alterations in how FBs formulate their supply chain strategies and manage supply chain-related processes.

The purpose of this paper is to discuss how enterprises can effectively perceive and use the digital opportunities brought about by digital technologies and dynamic environments and how they can enhance their capabilities to realize digital transformation and adapt to the development of the digital economy era.

Based on the windows of opportunity theory and strategic cognition theory, this paper conducts an empirical analysis of the questionnaire data of 268 enterprises and discusses the influence of external windows of opportunity and internal windows of opportunity on the digital transformation of enterprises, as well as the action mechanism of strategic cognition and entrepreneurship.

The results show that both the external windows of opportunity and the internal windows of opportunity have significant positive effects on the digital transformation of enterprises. Strategic cognition plays a partial mediating role in the external windows of opportunity and the internal windows of opportunity influencing the enterprise digital transformation process. Entrepreneurship plays a positive regulatory role in the process of external windows of opportunity and internal windows of opportunity influencing strategic cognition.

This paper deepens the relationship between internal and external windows of opportunity and enterprise digital transformation and contributes a new theoretical cognition. This paper integrates the strategic cognition theory to clarify the complex process mechanism of digital transformation using external situational opportunities and internal capabilities. This paper introduces entrepreneurship into the path mechanism of digital transformation and expands the characteristics of the study of digital transformation antecedents to the individual level within the enterprise.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

Existing studies have paid less attention to the impact of knowledge accumulation on digital transformation and its boundary conditions. Hence, this study aims to investigate the effects of ambidextrous knowledge accumulation on manufacturing digital transformation under the moderation of dynamic capability.

This study divides knowledge accumulation into exploratory and exploitative knowledge accumulation and divides dynamic capability into alliance management capability and new product development capability. To clarify the relationship among ambidextrous knowledge accumulation, dynamic capability and manufacturing digital transformation, the authors collect data from 421 Chinese listed manufacturing enterprises from 2016 to 2020 and perform analysis by multiple hierarchical regression method, heterogeneity test and robustness analysis.

The empirical results show that both exploratory and exploitative knowledge accumulation can significantly promote manufacturing digital transformation. Keeping ambidextrous knowledge accumulation in parallel is more conducive than keeping single-dimensional knowledge accumulation. Besides, dynamic capability positively moderates the relationship between ambidextrous knowledge accumulation and manufacturing digital transformation. Moreover, the heterogeneity test shows that the impact of ambidextrous knowledge accumulation and dynamic capabilities on manufacturing digital transformation varies widely across different industry segments or different regions.

First, this paper shifts attention to the role of ambidextrous knowledge accumulation in manufacturing digital transformation and expands the connotation and extension of knowledge accumulation. Second, this study reveals that dynamic capability is a vital driver of digital transformation, which corroborates the previous findings of dynamic capability as an important driver and contributes to enriching the knowledge management literature. Third, this paper provides a comprehensive micro measurement of ambidextrous knowledge accumulation and digital transformation based on the development characteristics of the digital economy era, which provides a theoretical basis for subsequent research.

This paper develops a typology of argumentation strategies used in lobbying. Unlike in other strategic communication functions such as crisis or risk communication, such typologies have not been proposed in the sub-field of public affairs.

The article synthesises the strategic communication, political communication and policy studies literature and employs exchange theory to explain the communicative-strategic exchange in public affairs. It showcases its explanatory potential with illustrative examples from Big Tech lobbying.

The paper describes that categories of argumentation strategies that a public affairs professional will choose are based on the contingency of the issue, policy objective and lobbying objective. The descriptive typology will require empirical testing to develop further.

The paper describes how public affairs professionals influence public policy through their argumentation strategies, which sheds light on the usually opaque activities of lobbying.

The proposed typology is the first of its kind for the field of public affairs. Beyond, it contributes communication-scientific insights from a rhetorical tradition to strategic communication research and other social science fields where lobbying is studied, e.g. policy studies.

The outbreak of the COVID-19 pandemic has significantly impacted healthcare systems, presenting unforeseen challenges that necessitated the implementation of change management strategies to adapt to the new contextual conditions. This study aims to analyze organizational changes within the total hip replacement (THR) surgery pathway at multiple levels, including macro, meso and micro. It employs data triangulation from various sources to gauge the complexity of the change process and comprehend how multi-level decision-making influenced an unexpected shift.

A multicentric, single in-depth case study was conducted using a mixed-methods approach. Data sources included patient-reported outcome measures specific to the THR pathway and carefully structured in-depth interviews administered to managers and clinicians in two healthcare organizations serving the same population.

Decisions made at the macro level resulted in an overall reduction in surgical activities. Organizational changes at the meso level led to a complete cessation or partial reorganization of activities. Micro-level actions for change and adaptation revealed diverse and fragmented change management strategies.

Organizations with segmented structures may require a robust and structured department for coordinating change management responses to prevent the entire system from becoming stuck in the absorptive phase of change. However, it is important to recognize that absorptive solutions can serve as a starting point for genuine innovations in change management.

The utilization of data triangulation enables the authors to visualize how specific changes implemented in response to the pandemic have influenced the observed outcomes. From a managerial perspective, it provides insights into how future innovations could be introduced.