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In this paper, using the antecedents, decisions and outcomes (ADO) framework, the factors/key performance indicators (KPIs) most relevant for creating or building a learning organization (LO) are identified. This study aims to contribute to the field of knowledge management (KM) in terms of introducing KPIs to foster a business organization with a continuous learning process, mechanisms of knowledge creation and memorization.

In total, 57 papers were selected for this systematic literature review (SLR) from Web of Science and Scopus covering the period 1985–2019.

The 12 most relevant KPIs are identified based on the literature survey conducted in the field of LO.

The managerial implications of this review paper will be an added advantage to the modern business organization worldwide that have adopted KM practices to foster knowledge management with information technology (IT) infrastructure. As IT infrastructure focuses on knowledge acquisition, dissemination and storage but the KPIs revealed through this review will help in transforming stored information as learning for the organization to improve its overall performance.

This review synthesizes prior studies and provides directions for future research.

Financial bankruptcy is inevitable in the tourism and hospitality ecosystem. Despite the pertinence of tourism and hospitality businesses going into bankruptcy, limited studies have investigated the early warning signs and likelihood of a financial bankruptcy occurring in tourism and hospitality firms. This study examined the predictive value of financial ratios as potential indicators in predicting bankruptcy among tourism and hospitality firms.

Altman's z-score bankruptcy prediction model was applied through five key financial ratios to predict bankruptcy of the Thomas Cook Travel Group over a ten year period (2008–2018).

The key findings of this study strongly suggest that besides the size and location of the firm, financial ratios are reliable predictors and play a pivotal role in predicting the bankruptcy of a tourism and hospitality business.

The paper provides key stakeholders to adopt checks and balances to identify financial distressed tourism firms through financial ratios.

This is the first academic paper to inspect the financial history of Thomas Cook Travel Group in a financial ratio context, particularly following the bankruptcy of the firm in 2019.

Construction economics scholars have emphasised the importance of construction output forecasting and have called for increased investment in infrastructure projects due to the positive relationship between construction output and economic growth. However, construction output tends to fluctuate over time. Excessive changes in the volume of construction output have a negative impact upon the construction sector, such as liquidation of construction companies and job losses. Information gleaned from extant literature suggests that fluctuation in construction output is a global problem. Evidence indicates that modelling of construction output provides information for understanding the factors responsible for these changes.

An interpretivist epistemological lens is adopted to conduct a systematic review of published studies on modelling of construction output. A thematic analysis is then presented, and the trends and gaps in current knowledge are highlighted.

It is observed that interest rate is the most common determinant of construction output. Also revealed is that very little is known about the underlying factors stimulating growth in the volume of investment in maintenance construction works. Further work is required to investigate the efficacy of using non-linear techniques for construction output modelling.

This study provides a contemporary mapping of existing knowledge relating to construction output and provides insights into gaps in current understanding that can be explored by future researchers.

Many governments are taking measures in support of small and medium-sized enterprises (SMEs) to mitigate the economic impact of the COVID-19 outbreak. This paper presents a theoretical model for evaluating various government measures, including insurance for bank loans, interest rate subsidy, bridge loans and relief of tax burdens.

This paper distinguishes a firm's intrinsic value and book value, where a firm can lose its intrinsic value when it encounters cash-flow crunch. Wang transform is applied to (1) calculating the appropriate level of interest rate subsidy payable to incentivize banks to issue more loans to SMEs and to extend the loan maturity of current debt to the SMEs, (2) describing the frailty distribution for SMEs and (3) defining banks' underwriting capability and overlap index in risk selection.

Government support for SMEs can be in the form of an appropriate level of interest rate subsidy payable to incentivize banks to issue more loans to SMEs and to extend the loan maturity of current debt to the SMEs.

More available data on bank loans would have helped strengthen the empirical studies.

This paper makes policy recommendations of establishing policy-oriented banks or investment funds dedicated to supporting SMEs, developing risk indices for SMEs to facilitate refined risk underwriting, providing SMEs with long-term tax relief and early-stage equity-type investments.

The model highlights the importance of providing bridge loans to SMEs during the COVID-19 disruption to prevent massive business closures.

This paper provides an analytical framework using Wang transform for analyzing the most effective form of government support for SMEs.

The COVID-19 pandemic has seen a growing emergence of “quarantine hotels” that provide accommodation to guests who are mandated to self-isolate for 14 days upon entry to a country to prevent the spread of virus. Why are young hotel workers willing to endure relatively poor working conditions and expose themselves to dangerous COVID-19 workplace environments? Perhaps, the opportunity to participate in meaningful work is the prime motivator for hotel workers who choose to work in quarantine hotels. This study aims to investigate the motivations that young hotel employees hold towards working in a potentially dangerous hotel workplace.

Using personal interviews, this research explored the antecedents behind Generation Z employees’ (n = 42) actual behaviour towards working in quarantine hotels through the lens of the extended theory of planned behaviour (TPB) model (attitudes, subjective norms, perceived difficulties and meaningful work).

Results revealed that meaningful work such as making the world safer and going beyond the call of duty was a key motivating factor behind a willingness to work in quarantine hotels. Hotel employees also viewed working in quarantine hotels as exciting but dangerous, and the support from their family nuclei was seen as a key underlying motivator.

The key implications are the image of the hospitality industry in terms of professional identity to be an industry that is respected by society given the high-risk work environment with increased exposure to COVID-19. Even though Generation Z still see some long-standing negatives in hotel work such as long hours and emotional challenge, it is positive to know that there are contexts in which they can have more pride and meaningfulness from their jobs.

To the best of the authors’ knowledge, this is the first paper to examine Generation Z hotel workers’ motivations to work in quarantine hotels. A key theoretical contribution to the body of knowledge is the extension of the TPB framework with the additional meaningful work variable.

The purpose of this paper is to perform integrative literature review of the learning organisation (LO) concept, on the basis of the results of the literature review to assess the concept on the principles of “good” theory, and provide future avenues for LO concept clarification and development.

The “good” theory properties approach is used to present, synthesise and discuss studies that focus on the LO. The paper reviews in more detail the definitions (Who? and What?), the domain (When? and Where?), the relationships (How? and Why?) and the predictions by the LO theory (Would? Should? and Could?).

The review revealed that the LO violates the properties of the “good” theory, especially the definitions’ and relationships’ properties. As a result, it is suggested for the research in the future to be focused on creation of formal conceptual definitions, development of ontology as a base for clarification of the relationship property and improve the instruments for measurement of the LO.

Previously published literature reviews have advanced the clarification of the LO concept. However, there remains a need for evaluation of the concept in light of approach to concept formation. By using the “good” theory approach, this paper identified the shortcomings and laid down the ground for future research that will improve the LO concept.

This study aims to develop a photo-based methodology to identify occupants' collaborative image of the energy-efficient small-size housing.

Employing qualitative and quantitative approaches, 24 photos were randomly selected from different urban areas of Brisbane (Australia) city for an online survey. A total of 36 participants evaluated the photos 159 times.

Conducted content analysis resulted in the identification of 5 attribute-based factors, generated from 16 semantic categories and 74 attributes. Using a non-parametric Chi-square test, the factors were categorised in two levels, i.e. (1) envelope elements (primary and secondary) and passive climatic principles; and (2) architectural composition principles and neighbourhood quality.

The discussion on the results via the theory of planned behaviour (TPB) suggests that regarding the external aspects, the people's image of energy-efficient housing could be influenced by their perceived control over changeable and adjustable attributes.

The photo-based methodology developed by this paper has the potential to quantify occupants' collaborative image of small-size housing energy efficiency, which would be essential in assisting them to adjust their dwelling units regarding the congruity of the energy efficiency attributes with their preferences.

Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore firms also similarly engage in the rounding of their EPS forecasts. This study aims to investigate the extent to which analysts engage in rounding of EPS forecasts of firms listed on the Singapore Exchange.

The author conducted his analysis on a sample of analyst EPS forecasts of companies listed on the Singapore Stock Exchange, downloaded from the International Brokers Estimate System (I/B/E/S). This sample consists of 24,219 annual EPS forecasts announced from June 2011 to September 2019. These forecasts were made for 285 unique firms by 48 unique analysts.

The author finds that there is substantial rounding of EPS forecasts, with 9.59% of EPS forecasts examined ending in five- or ten-cent intervals. In supplementary analysis, the author further finds that the level of rounding was comparable across two periods under examination, from 2011 to 2015 and from 2016 to 2019. The author also finds that there was substantial rounding even for forecasts of relatively large magnitudes (i.e. US$1.00 and above).

This study is the first to examine the rounding of analysts' EPS forecasts of Singapore firms. It extends the literature on analyst EPS forecasts and highlights how the phenomenon of rounding of analyst EPS forecasts of US firms extends to Singapore.