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Today’s small enterprises are forced to rethink their business-as-usual management and shift toward corporate sustainability. The empirical paper responds to a crucial quest for many modern leaders and entrepreneurs, specifically small business owners in emerging economies. This paper aims to answer what they can do to increase long-term financial performance and enhance stakeholder satisfaction, thereby contributing to long-term business sustainability.

Using a convenience sampling, data were collected from a sample of 280 business leaders and entrepreneurs of small enterprises across industries in an emerging economy of Thailand. This study used a sustainable leadership research framework. Factor analysis and multiple regression analysis were used for data analysis.

Seven valid and reliable leadership factors were uncovered as new underlying leadership constructs to examine business sustainability in small entrepreneurial enterprises in Thailand. Results from multiple regressions revealed two significantly positive factors or drivers (i.e. trusting, innovative team orientation and strong, shared vision) for enhanced two sustainability performance outcomes (i.e. financial performance and stakeholder satisfaction). The findings thus contribute to advance our limited knowledge about the contextualised constructs and possible theoretical development of the developing research realm.

Successful small entrepreneurial organisations in Thailand and other emerging economies that wish to improve their business sustainability are suggested to adopt the essential leadership and management practices (i.e. trusting, innovative team and strong, shared vision). Future studies may examine data from a larger sample size and other countries to expand our limited understanding in different contexts.

The resulting practical insights can be used to guide business leaders, entrepreneurs, practitioners and policymakers towards making strategic priorities and investments for improved business competitiveness, resilience and sustainability in small entrepreneurial enterprises. Overall, this study may be a starting point for further investigation on developing entrepreneurial growth and business sustainability in small sustainable enterprises across emerging economies.

The paper responds to calls for more contextualised research studies in the evolving multidisciplinary field of entrepreneurial leadership and business sustainability, particularly in an emerging economy of Thailand. It also unveils the essential strategic leadership factors that positively drive business sustainability in small entrepreneurial firms. And, it empirically examines the effects of diverse strategic leadership factors and multiple sustainability performance outcomes in a single study. It further proposes an emergent leadership-performance model for entrepreneurial business sustainability in the context-specific study. Above all, it advances the currently limited empirical knowledge in the emerging research front towards more sustainable futures.

This empirical study aims to identify the essential strategic leadership and management factors underlying sustainability in healthcare. It also examines which factors drive sustainability performance outcomes (SPO) in health-care organizations, an analysis lacking to date. It provides a strategic leadership and management perspective toward sustainable healthcare, responding to the United Nations Sustainable Development Goals.

The investigation adopted Sustainable Leadership as its research framework. Using a cross-sectional survey, 543 employees working in health-care and pharmaceutical companies in Thailand voluntarily provided responses. Factor analyses and structural equation modeling were employed.

The results revealed an emergent research model and identified 20 unidimensional strategic leadership and management factors toward sustainability in healthcare. The findings indicate significant positive effects on SPO in health-care organizations. Significant factors include human resource management/development, ethics, quality, environment and social responsibility, and stakeholder considerations.

The study was conducted in one country. Future studies should examine these relationships in diverse contexts. In practice, health-care firms should foster significant strategic leadership and management practices to improve performance outcomes for sustainability in healthcare.

This paper is the first empirical, multidisciplinary study with a focus on strategic leadership, health-care management and organizational sustainability. It identifies a proxy for measuring the effects of essential strategic leadership and managerial factors for sustainability in pharmaceutical health-care companies. It advances our currently limited knowledge and provides managerial implications for improving performance outcomes toward sustainable healthcare.

Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

An increasingly utilized framework for implementing the continuous improvement management philosophy is the Theory of Constraints (TOC). Although this systemic managerial approach was initially developed and applied in the manufacturing sector, its underlying philosophy has been expanded to address three basic questions: What to change?; What to change to?; and How to cause the change? Demonstrates how a manager could apply the TOC thinking process (TP) logic tools to answer the first two questions for a small service organization. In regard to the first query, uses a relatively new procedure called the “three‐cloud approach” to determine the core problem or root cause responsible for the majority of the problems currently faced by management. By using this approach, a manager creates a current reality tree (CRT) that uses sufficiency logic to document the cause‐effect relationships responsible for a system’s current state. In regard to the second query, develops another TOC logic tool, a future reality tree (FRT), to help construct and evaluate planned interventions for resolving the core conflict and improving effectiveness. Draws conclusions relative to the feasibility and utility of using TOC TP logic tools to help managers of service organizations improve their overall system performance.

The purpose of this paper is to provide an ethnographic analysis of the infrastructure intervention process in rural, non-industrialized countries, providing justification for a new approach to technical design. The new approach, Contextual Engineering, merges engineering with sociology to identify place-based conditions that may influence adoption of technological interventions.

A survey of international engineering practitioners, combined with the author's personal journals from 18 international project experiences are qualitatively analyzed using nVivo software to develop a stronger understanding of what motivates stakeholders to undertake humanitarian engineering work, how they incorporate place-based conditions and how their decision-making affects intervention outcomes.

Critical findings include the need for practitioner self-reflection to recognize motivations and beliefs; recognition that industrialized-world technology may not function effectively if it doesn’t acknowledge the client’s societal standards; identification of local context to determine practices, knowledge and beliefs that reside uniquely within the client community; resistance to application of practitioner standards that may not correspond with client conditions, understandings and needs; analysis of power dynamics within the client community, between client and neighboring communities, and among project stakeholders; and incorporation of innovative self-sufficiency in technical infrastructure design.

This paper follows upon previous published research by the author regarding the origin and application of her new approach to rural international infrastructure design, Contextual Engineering, and uses ethnographic qualitative analysis to identify key conditions that justify the Contextual Engineering discipline to more effectively serve rural clients from alternately developed societies.

This paper assumes necessity rather than sufficiency logic to model the relationship between collaborative culture and supply chain collaboration as triangular rather than linear. Specifically, this study aims to determine whether overall collaborative culture and its dimensions (i.e. collectivism, long-term orientation, power symmetry and uncertainty avoidance) are necessary for supply chain collaboration and the minimum levels of overall collaborative culture and its dimensions that are required for high levels of supply chain collaboration.

Based on the literature, collaborative culture and its four dimensions, namely, collectivism, long-term orientation, power symmetry and uncertainty avoidance, were modelled as conditions having supply chain collaboration as their outcome. The study used the necessary condition analysis to test the triangular relationships between the conditions and the outcome among a sample of firms (N = 166) in the downstream petroleum sector.

The results revealed that collaborative culture and its dimensions are necessary conditions for supply chain collaboration, and that high levels of collaboration are possible, although not guaranteed when at least a basic level of collaborative culture or its dimensions are present. Hence, different levels of supply chain collaboration require firms to have different levels of collectivism, long-term orientation, power symmetry and uncertainty avoidance. Thus, at 30% supply chain collaboration, only overall collaborative culture is necessary.

A significant limitation of this research is that, although several antecedents of supply chain collaboration exist, this study explored only the cultural antecedents of supply chain collaboration.

The dimensions of collaborative culture are necessary but not sufficient for supply chain collaboration. Therefore, managers should adopt a holistic approach to investment in a collaborative culture, as an over-investment in any of the dimensions may not compensate for an under-investment in the others.

As one of the first studies to use necessity rather than sufficiency logic to test the relationship between collaborative culture and supply chain collaboration, this research unearthed the non-linear (triangular) relationship between the constructs. It contributes to understanding how collaborative culture and its dimensions serve as bottleneck conditions constraining supply chain collaboration.

Gordon Boyce, is a senior lecturer in the Macquarie University Department of Accounting and Finance, where he is a member of the Social and Critical Research in Accounting and Accountability Group. His interdisciplinary research encompasses social, critical and interpretive perspectives on accounting. Previous publications include research on environmental and social accounting; public administration, ethics and accountability; interactions between globalisation and accounting; and accounting education. Gordon presently teaches subjects in accounting information systems, accounting and society, social and critical perspectives on accounting and contemporary developments in accounting research.

This study aims to measure the Thai approach of corporate sustainability. In the corporate world, the Thai philosophy of Sufficiency Economy can be applied to ensure corporate sustainability. Derived from the literature, a structural model expressing relationships between six independent variables of Sufficiency Economy indicators and three dependent variables of sustainability performance outcomes is formed accordingly, followed by hypotheses to be tested.

The model is tested through a random sample of 294 chief executive officers (CEOs) in Thailand who were asked to respond to a questionnaire. Factor and regression analyses are adopted to test the hypotheses.

Findings indicate that “perseverance” and “resilience” are two direct predictors of three sustainability outcomes of the firm’s enhanced capacity to deliver strong performance, endure social and economic crises and deliver public benefits. “Geosocial development” is a direct predictor of firm’s enhanced capacity to deliver public benefits and an indirect predictor of firm’s enhanced capacity to deliver strong performance and to endure social and economic crises. “Moderation” is an indirect predictor of the firm’s capacity to endure social and economic crises, while “sharing” is an indirect predictor of all three sustainability performance outcomes.

Small- and medium-sized enterprises business leaders should develop a “perseverance” culture in their organizations and practice “resilience” to enhance their corporate sustainability prospect. Moreover, they should adopt “geosocial development”, “moderation” and “sharing” practices in their organizations, as these practices positively affect corporate sustainability performance directly or indirectly.

This study is among the first few studies that identify corporate sustainability performance predictors.