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This paper aims to examine the mechanism of how circular economy practices (CEP) and circular economy entrepreneurship (CEE) promote sustainable supply chain management (SCM) and facilitate sustainable performance (SP) for small and medium-sized enterprises (SMEs) in the food value chain in emerging economy. In this context, this mechanism involves the mediating role of sustainable SCM in the relationship between CEP and SP. Simultaneously, it involves the moderating role of CEE in the link between CEP and sustainable SCM.

The paper follows a quantitative approach. Based on systematic literature review on the field, the nexus amongst the constructs were proposed. The Smart partial least square (PLS) version 3.3.2 was employed to analyze structural equation modeling (SEM) to investigate the relationships between constructs and latent variables. There were 457 valid responses obtained from the survey participants, those are managers at senior and middle levels. The data collected was then used for quantitative analysis and assessment.

The main finding of this study is twofold. First, it sheds light on how CEE associates in strengthening the influence of CEP on sustainable SCM. By this way, the better the CEE, the stronger the impact of the CEP on the sustainable SCM, leading to long-term sustainability. Second, it reveals how sustainable SCM mediates the link between CEP and SP. By this way, the better the CEP, the more the SCM is sustainable, ultimately leading to SP. This contribution is paramount because experimental research on this mechanism has not been intensively explored in the current literature.

The originality of this study is the provision of scientific knowledge and practical mechanisms for the introduction and application of CEP to business behaviors and practices in a real-world context that exists as a research gap in the current literature. In this respect, this study contributes to expanding the existing literature in the field by providing empirical evidence for the mechanism as stated. Furthermore, it provides a practical mechanism for SMEs in given context to enable them apply efficiently the circular economy perspective to their businesses to help them achieve SP. These contributions may be of interest to business practitioners, business leaders, academics and policymakers in the areas that are of their concerns.

Amid the growing global emphasis on sustainable agriculture, organizations and governments face a pressing need to equip farmers with the knowledge and tools necessary for the adoption of sustainable farming practices, aligning with the Sustainable Development Goals (SDGs). However, understanding the complex relationship between training programs and the adoption of sustainable practices among small-scale farmers remains a critical challenge. Taking a human resource approach, this paper attempts to understand the interrelationships between training effectiveness, farmers’ psychological and demographic characteristics in explaining the adoption of sustainable farming practices.

We employed a multi-stage random sampling method and administered a structured questionnaire to collect data from 331 small farmers who were part of a government-led, large-scale intervention aimed at training them in sustainable farming practices.

Our research findings not only emphasize the critical role of HR approach through training but also underscore its importance in the broader mission of aligning with the SDGs. Specifically, we demonstrate that sustained exposure to training, intrinsic motivation to acquire knowledge, and the innovative capacity of farmers collectively enhance the effectiveness of training programs, thereby contributing significantly to the widespread adoption of sustainable farming practices in line with SDGs.

Drawing from self-determination theory, training effectiveness literature, and the call for improved alignment with the SDGs, this study presents a model that explains how psychological characteristics, combined with the quality and quantity of training influence the adoption of sustainable farming practices among small-scale farmers.

The purpose of this study is twofold. Firstly, the authors have conducted a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore “what”, “why” and “how” factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models.

Firstly, the critical factors were identified through previous literature and systematically reported in accordance with the PRISMA guidelines. To remove any bias in critical factor selection, Delphi method was employed. In the second phase, m-TISM approach was adopted to understand the interrelationships of the factors to develop the hierarchy levels. Lastly, MICMAC analysis was also done to evaluate the driving and dependence powers of the critical factors. For implementation of the stated methodology, expert opinion was collected to assess the critical factors based on their knowledge and experience. A total of seven experts were involved in this study.

Two major takeaways from the results of phase one were that “external environmental changes” was at the highest level and had the highest driving power as well as the lowest dependence power, while “inappropriate marketing techniques” was at the lowest level and had the highest dependence and lowest driving powers.

The ever-developing digital technologies act as a synonym to innovation and are shaping up to be the key to future-proofing any industry. However, before one can move towards developing effective strategies to mitigate any business disruptions, there is a need to assess the causes of business failures in the first place which is a major managerial implication identified through this study.

This paper can be considered as the first few studies to conduct a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore “what”, “why” and “how” factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models.

Small and medium enterprises (SMEs) significantly contribute to economic growth, development, exports and employment of the nations. To maintain competitiveness in today's market, SMEs must explore and identify enablers to enhance their digital transformation process. This paper aims to shed light on some essential enablers SMEs can use to implement digital resilience successfully.

The quantitative assessment and validation of the enablers have been done using powerful and novel techniques, namely, the Delphi method, “fuzzy interpretive structural modelling” (F-ISM) method and “cross-impact matrix multiplication applied to classification (MICMAC)” analysis. The F-ISM model is developed using the information drawn from digital transformation experts and practitioners involved in the digital transformation process for SMEs. Furthermore, the F-ISM model provides four paths to complete the pathway to digital resilience.

The F-ISM and MICMAC analysis revealed four ways to enhance the digital transformation process in SMEs. These enterprises can utilise these path assessments to become digitally resilient in the present dynamic scenario. To enhance digital resilience among SMEs, the study identified ten enablers. Among these, “management competencies” was the most crucial, followed by “knowledge management” and “monitoring and controlling”.

The present study is limited in that the data used to develop the models were collected from a small group of industry experts whose opinions may not exhibit the comprehensive views of the population.

The findings can help SMEs enhance the digital transformation process by taking up different pathways to integrate the various enablers of digital resilience depending on resource availability.

The results indicate the most critical and influential enablers for enhancing digital resilience among SMEs. This research can be valuable to academicians, industry practitioners and researchers for guiding their future work.

This paper aims to analyse how financial literacy (FL) is conceptualised and operationalised in the Indian context.

A systematic literature review (SLR) was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) protocol. Thirty-six articles published between 2010 and 2020 were considered for analysis. The FL conceptualisation was examined based on knowledge, ability, skill, attitude and confidence elements. The FL operationalisation was analysed using the modified version of the Organisation for Economic Co-operation and Development’s (OECD) Programme for International Student Assessment (PISA) 2012 model for organising the domain for an assessment framework.

The findings indicate that, despite offering operationalisation details of the FL, 13 out of 36 studies did not include a conceptual definition of FL. Of the 23 studies that mentioned a conceptual definition, 87% are primarily focused on the “knowledge” element and only 39% have combined knowledge, ability/skill and attitude elements in defining FL. As in the developed countries, the Indian studies also preferred investment/saving-related contents in their FL measures. The volume of content focusing on the financial landscape is meagre amongst the FL measures used in India and developed countries. The survey instruments of most studies have been designed in the individuals’ context but have failed to measure the extent to which individuals apply the knowledge in performing their day-to-day financial transactions. Further, it was found that 20 out of 36 studies did not convert the FL level of their target groups into a single indicator or operational value.

To the best of our knowledge, this is the first study that explores the FL’s assessment practices in India. Further, this study offers new insights by comparing the contents of FL measures used in Indian studies with those used in developed countries.

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

Conceptual and empirical research over the past 20 years has moved the social media (SM) literature beyond the embryotic stage to a well-developed academic discipline. As the lead article in the special issue in the Journal of Research in Interactive Marketing on Cutting-Edge Research in Social Media and Interactive Marketing, this review and agenda article has two key goals: (1) to review key SM and interactive marketing research over the past three years and (2) to identify the next wave of high priority challenges and research opportunities.

Given the “cutting-edge” research focus of the special issue, this review and research agenda paper focused on articles published in 25 key marketing journals between January 2021 and March 2024. Initially, the search request was for articles with “social media, social selling, social commerce” located in the article title, author-selected key words and journal-selected keywords. Later, we conducted searches based on terminology from articles presented in the final review. In total, over 1,000 articles were reviewed across the 25 journals, plus additional ones that were cited in those journals that were not on the initial list.

Our review uncovered eight key content areas: (1) data sources, methodology and scale development; (2) emergent SM technologies; (3) artificial intelligence; (4) virtual reality; (5) sales and sales management; (6) consumer welfare; (7) influencer marketing; and (8) social commerce. Table I provides a summer of key articles and research findings for each of the content areas.

As a literature review and research agenda article, this paper is one of the most extensive to date on SM marketing, and particularly with regard to emergent research over the past three years. Recommendations for future research are integrated through the paper and summarized in Figure 2.

Consumer welfare is one of the eight emergent content areas uncovered in the literature review. Specific focus is on SM privacy, misinformation, mental health and misbehavior.