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With the emergence of the basis of intellectual capital, competitive advantage was considered as the focus of competitive strategies, and the knowledge resulting from this approach became the basis for the development and strategic directions of companies in various fields of the company such as finance and accounting. The purpose of this study is sustainable intellectual capital reporting framework and evaluation of key examples in the context of capital market companies.

The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. Data collection tools were interviews in the qualitative part and fuzzy scales and language comparison checklists in the quantitative part. Therefore, first through three stages of coding, the dimensions of the model were identified, and based on the fuzzy Delphi analysis, the reliability level was determined through the average between the first round and the second round of Delphi. Finally, through the default tests, the appropriate fuzzy model was first determined, and then hierarchical fuzzy analysis based on TODIM's approach was used to determine the most favorable axis of sustainable intellectual capital reporting.

The results in the qualitative part indicate the existence of 3 categories and 6 components and 39 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that by confirming the dimensions identified through fuzzy Delphi analysis, the most desirable axis of intellectual capital reporting is the component of technological capital reporting, which can play a more effective role in sustainable reporting.

This study, relying on the importance of the consequences of sustainable intellectual capital reporting, tries to evaluate the consequences of this field of financial reporting due to the lack of a coherent theoretical framework about capital market companies. In addition, the framework presented in this study promotes integrated thinking for firms to it would provide some level of incentive to those charged with governance concerning the voluntary compliance with the sustainable intellectual capital reporting framework.

The purpose is to explore the free vibration behaviour of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The goal of this study is to gain a better knowledge of the dynamic response of nanoscale structures made of functionally graded materials and porous features. The Rayleigh-Ritz approach is used in this study to generate realistic mathematical models that take elastic foundation support into account. This research can contribute to the design and optimization of advanced nanomaterials with potential applications in engineering and technology by providing insights into the influence of material composition, porosity and foundation support on the vibrational properties of nanoplates.

A systematic methodology is proposed to evaluate the free vibration characteristics of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The study began by developing the mathematical model, adding material properties and establishing governing equations using the Rayleigh-Ritz approach. Numerical approaches to solve the problem are used, using finite element methods. The results are compared to current solutions or experimental data to validate the process. The results are also analysed, keeping the influence of factors on vibration characteristics in mind. The findings are summarized and avenues for future research are suggested, ensuring a robust investigation within the constraints.

The Rayleigh-Ritz technique is used to investigate the free vibration properties of elastic foundation-supported porous functionally graded nanoplates. The findings show that differences in material composition, porosity and foundation support have a significant impact on the vibrational behaviour of nanoplates. The Rayleigh-Ritz approach is good at modelling and predicting these properties. Furthermore, the study emphasizes the possibility of customizing nanoplate qualities to optimize certain vibrational responses, providing useful insights for engineering applications. These findings expand understanding of dynamic behaviours in nanoscale structures, making it easier to build innovative materials with specific features for a wide range of industrial applications.

The novel aspect of this research is the incorporation of elastic foundation support, porous structures and functionally graded materials into the setting of nanoplate free vibrations, utilizing the Rayleigh-Ritz technique. Few research have looked into this complex combo. By tackling complicated interactions, the research pushes boundaries, providing a unique insight into the dynamic behaviour of nanoscale objects. This novel approach allows for a better understanding of the interconnected effects of material composition, porosity and foundation support on free vibrations, paving the way for the development of tailored nanomaterials with specific vibrational properties for advanced engineering and technology applications.

This paper reviews the past 20 years of empirical research, based on the resource-based view (RBV) of the firm, in hospitality and tourism literature. There has been a significant increase in empirical RBV-grounded management research throughout the 2000s. However, to date, there has been no systematic assessment of the RBV in both qualitative and quantitative empirical hospitality and tourism literature. The purpose of the present paper, therefore, is to review and analyse the approaches employed in empirical hospitality and tourism research founded on the RBV, provide an overview and suggest how to further advance the RBV as a framework for future research.

The present study systematically reviews empirical RBV-based hospitality and tourism studies, published between 2000 and 2019. Through a well-defined and replicable inclusion/exclusion criterion, a sample of 122 studies was identified and reviewed.

It was found that while the RBV has received support in both quantitative and qualitative studies, the way in which researchers have utilised it in quantitative and qualitative research varies considerably in terms of the types of resource examined, the measurement variables used and the terminology/theoretical sub-stream employed. To increase the effectiveness of the RBV as a theoretical foundation in future research, its application needs to become more consistent across different studies, allowing for the development of a unified theory. Several shortcomings of the extant literature are identified, including the practical utility of the RBV; the tautology inherent in RBV-based research; the limited amount of qualitative research and the limited focus on industry contexts other than hotels, not to mention the current abundance of research with a Western perspective. These shortcomings lead to the suggestions for future research.

The implications raised in the present study are, firstly, the current body of hospitality and tourism literature founded on the RBV is lacking in certain areas, which highlights the need for further research. Secondly, the confusion arising from its tautologies have negatively impacted the usefulness of the RBV for researchers and practitioners alike. Finally, focusing on lower than firm-level competitive advantage will allow researchers to provide more meaningful recommendation to practitioners.

This is the first systematic review of both qualitative and quantitative hospitality and tourism research founded on the RBV. It provides an overview of this theory, with the aim of highlighting what has already been explored while aiding the further development of the theory in hospitality and tourism research.

The purpose of this paper is twofold: (1) to map and analyze existing complexity typologies and (2) to develop a framework for characterizing complexity-based approaches.

This study was conducted in three stages: (1) initial identification of typologies related to complexity following a structured procedure based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol; (2) backward and forward review to identify additional relevant typologies and (3) content analysis of the selected typologies, categorization and framework development.

Based on 17 selected typologies, a comprehensive overview of complexity studies is provided. Each typology is described considering key concepts, contributions and convergences and differences between them. The epistemological, theoretical and methodological diversity of complexity studies was explored, allowing the identification of the main schools of thought and authors. A framework for characterizing complexity-based approaches was proposed including the following perspectives: ontology of complexity, epistemology of complexity, purpose and object of interest, methodology and methods and theoretical pillars.

This study examines the main typologies of complexity from an integrated and multidisciplinary perspective and, based on that, proposes a novel framework to understanding and characterizing complexity-based approaches.

This study aims to gain insights into the rise of virtual social media influencers and identify the significant theories governing virtual influencers’ (VIs) interaction with followers on social media platforms. Studies on VI being scarce in marketing literature, the authors attempt to propose a theoretical model to understand the acceptance of VIs by social media users (SMUs).

Using a structured literature review and a case study approach, a conceptual model is developed and propositions are offered.

Parasocial interaction (PSI) between the SMU and VIs builds up source credibility, thereby leading to the acceptance of VIs. Thus, the authors establish that PSI and source credibility theory combine to explain the acceptance of VIs by SMUs. Furthermore, similarity with the VI is another added dimension of source credibility, as suggested by this study. A comparative analysis of the growth of five major VIs elucidates that the fashion, electronic, tourism and health-care industries can use them for promotions and as influencers, especially for luxury products.

VIs are a potent tool to achieve improved brand awareness and to target young consumers (especially Gen Y and Gen Z – millennials).

The emergence of VIs being recent; little is comprehended about their interaction with SMUs. Hence, it becomes important to delineate the foundations of VI–SMU interaction. Thus, this study addresses the gap in identifying the theoretical background and proposes a conceptual model elucidating VI acceptance by SMUs.

The desired outcome in the new product development (NPD) effort is the timely commercialization of a profitable product. Whether marketing can benefit from the NPD case study is a critical but underresearched issue. The purpose of this study is to investigate the usage and quality of NPD case studies in business and industrial marketing.

To investigate the prevalence and research quality of case studies on NPD in business and industrial marketing, 317 case studies published in mainstream journals over the past decade (2010–2020) are reviewed.

This study finds that the distribution of quantity and quality of case studies fluctuates across journals. The scores on the evaluation template for the different case study stages vary widely across journals. This indicates that different journals have different criteria and priorities for NPD case studies. By focusing on different issues, enterprises can quickly find appropriate journals and case results according to their own needs.

This paper can help spark a debate about the implementation and quality of NPD case studies, including future studies and practical applications. To the best of the authors’ knowledge, no similar study has been found in existing studies.

The purpose of the current paper is to identify the factors responsible for achieving business sustainability. This paper further attempts to develop a conceptual framework that can help SMEs to achieve viable business growth through improved sustainable performance.

The study follows a methodical examination of literature published on SMEs during COVID-19. Specifically, the combination of keywords has primarily centred on SMEs, Business Practices, COVID-19 and Pandemic. The 155 research papers identified for the analysis have been classified as per geographical spread, type of papers, central theme, and theoretical foundations, which finally is followed by rigourous thematic analysis.

This research contributes to the SME literature by providing methodological, conceptual and practical rigour. The framework proposed by the research covers all the relevant areas which can be useful in preparing sustainable business trajectory for SMEs. It outlines the required directives for designing sustainable business practices for SMEs and includes macro and micro determinants. It also opens up future research avenues in different areas identified in the research. Future research can be performed on comparing business practices of SMEs across the emerging and developed economies.

In this study, we propose a framework that enables the design of sustainable business practices and thereby supports SMEs to combat any uncertain events or shocks. SMEs that can work on adopting sustainable business practices may sculpt novel avenues for growth and competitive advantage for their business.

The study is distinctive in nature as it is based on the examination of literature published during a phenomenological event (COVID-19) which depicts the sudden and unaccounted disruptions faced by SMEs and thereby strategies formulated around the significant glitches.

The aim of this article is to present a model for the orchestration of dynamic capabilities (ODCs) in cleantech companies that aim to obtain competitive advantage in the market.

The authors present herein descriptive research guided by a qualitative multiple case study approach carried out with 12 cleantech companies.

The results have showed that the ODC model is present in the product/process cycle, thus providing new capabilities and generating sustainable competitive advantage through the research categories presented.

This study contributes to the literature on the ODCs through microfoundations based on evidence of companies inserted in technological and intensively dynamic contexts.

This article demonstrates, through the ODC model, the main capabilities and characteristics of the assets of cleantech companies and how the process of renewing competencies to obtain competitive advantage occurs.

The ODC model utilizes technological resources in the product/process cycle. Asset specificity and the capacity for innovation allow cleantech companies to explore regulatory loopholes, making their sustainable model innovative and obtaining competitive advantage through the renewal of entrepreneurial capabilities and competencies.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.

Creating organisational resilience and creating a positive social impact is becoming a condition for sustainable business development. The adoption of digital technologies requires specific leadership characteristics to resolve complex societal challenges. The purpose of the research is to identify the critical strategic leadership characteristics for developing organisational resilience while creating social- and financial value. There is a research gap in strategic leadership, digital technologies, social impact, and organisational resilience studies which will be addressed in this research. The methodology embeds a critical literature review, complemented by bibliometric analysis. The adoption of digital technology is seen to be a key driver in the societal question and a tool to boost organisational resilience. Sensing, seizing, and driving digital adoption agenda as well as digital adoption are critical and require unique leadership characteristics where contextual ambidexterity was key to the strategic leader when building organisational resilience and creating social- and financial value. The research results can be used for identifying which characteristics strategic leaders must develop for digital technology adaptation to generate both a profit and positive social impact while boosting organisational resilience.