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This study aims to empirically investigate the relationship between intellectual capital (IC) and corporate performance (CP), including financial, market and sustainability performance. The research also investigates the mediating role of earnings management practices (EM) in the IC and CP relationship.

The empirical connection between IC and CP for 795 nonfinancial listed Indian firms is examined for 17 years using industry and year-fixed effect panel regression models. The research has also used Baron and Kenny’s four-step model to examine the role of EM as a mediator between IC and CP.

IC plays a crucial part in improving the financial, market and sustainability performance of Indian firms. The empirical findings further claim that EM practices partially mediate the connection between IC and CP. However, the mediation effect of EM depends on its magnitude and direction, i.e. income-increasing (decreasing) EM practices. The study also claims that sustainability performance-oriented firms practice less EM.

Managers and policymakers can use the findings of this study to their advantage by focusing on the significance of IC in the Indian context and their efforts to improve financial, market and sustainability performance while limiting earnings management practices.

The research uncovers a novel facet of the IC–CP relationship where EM mediates between the two. To the best of our knowledge, this is the first study that analyzes the impact of IC on CP through the lens of mediation using both accrual and real earnings management.

The purpose of this study is to examine the effect of the efficiency model on firms performance. The authors also strive to test the compatibility of the efficiency models of Sharia and non-Sharia manufacturing firms.

The samples are manufacturing industry firms listed on the Indonesia Stock Exchange from 2013 to 2021. This study used 68 firms, with details of 34 Sharia while the remaining 34 were non-Sharia. The data were analyzed using generalized least square (GLS) to test the entire formulated hypothesis. Moreover, current research provides robustness tests to gain more valid and reliable results.

The results demonstrated that cost efficiency (CE), human capital efficiency (HCE) and capital intensity (CI) affect the firm’s performance. The efficiency model is more appropriate to be applied to the manufacturing Sharia firms in Indonesia. The results are robust even though the feasible GLS and panel-corrected standards errors models are added and a split sample is applied based on certain firm characteristics.

This research can bridge the theory and practice that exist in companies. The authors proposed an efficiency model that can maximize firm performance profits. Moreover, it turns out that the efficiency model is more relevant to be applied to Sharia firms in Indonesia. Furthermore, the research findings have several implications notably for theoretical development, global enterprises and practitioners.

This study expands the literature and discussion about the efficiency model by formulating and investigating CE, HCE and CI on the firm performance which previous studies have rarely elaborated on and tested. In addition, the authors divided the sample into two groups (Sharia and non-Sharia firms) to ensure the compatibility of the implementation of the efficiency model on firm performance.

This study explores the relationship between intellectual capital (IC), dynamic capabilities (DCs) and organisational performance (OP), addressing disagreements on whether IC is an antecedent or consequence of DCs and whether IC and DCs mediate or moderate the interactions between these constructs.

To address the study questions, four different models were developed that highlight the controversy among researchers regarding the nature of the interplay between IC, DCs, and OP. A cross-sectional survey of 394 managers working for government agencies and departments in Jordan’s capital city, Amman, was conducted to investigate different scholars’ perspectives on the nature of the interaction between these variables. The retrieved responses (166 with a 42.1% response rate) were analysed using SmartPLS.

Our results revealed that IC did not affect OP, whereas DCs did across the four models. IC affects DCs, and DCs also affect IC, highlighting the potential reciprocal relationship. The relationship between the variables is one of mediation and not moderation, which implies that DCs do not function as a moderator between IC and OP, and IC does not act as a moderator between DCs and OP. These results offer a complex picture of the connections between IC, DCs and OP, which has interesting implications for practice.

Our study reveals the significant role of DCs in OP within government institutions by extending theories on DCs’ adaptability and competitiveness. It emphasises the need for active management of IC to yield performance benefits, aligning with resource-based theories. This study also clarifies the mediation and moderation effects, opens new research avenues and highlights the potential reciprocal interaction between IC and DCs.

This study is the first to explore the reciprocal interaction between IC and DCs and the mediating and/or moderating role of either IC or DCs in their relationship with OP within the public sector, which has not received sufficient attention from scholars, especially in developing countries such as Jordan.

The study examines the influence of quality management practices (QMP) on project performance (PP) and the indirect association of QMP with PP through the mediating role of intellectual capital (IC). QMP may be one of the most successful strategies to improve project performance. Drawing on the resource-based view (RBV) and institutional theory, the study examines the impact of QMP on PP through the mediating role of IC.

The sample frame of 329 employees in different NGOs and public healthcare organizations was selected. Data were analyzed on SmartPLS 3.2.7 by applying SEM.

The outcome reveals that QMP has a significant impact on PP. The results found partial mediation of IC on the linkage between QMP and PP.

The key research limitation was that it examined only two antecedents (QMP and IC) of project performance based on RBV and institutional theory, which did not yield deep insights from other institutional forces that could influence the model, such as mimetic pressure, institutional pressure and business orientation.

QMP is highly significant in the healthcare sector; however, research on the relationship between QMP, IC and PP is lacking. Thus, this research is an initial attempt to investigate these relationships empirically. We add to our understanding of RBV by investigating the role of IC in mediating the QMP-PP linkage.

This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore, the role of AIS effectiveness as a mediator in the relationship between cloud-based AIS usage and organizational performance (OP) is further evaluated. In this context, the study is a bridge to show that small and medium-sized enterprises (SMEs) try to apply cloud accounting to improve profitability, thereby funding more social-environmental activities on the path to sustainability.

The study conducted an online survey of chief accountants in Vietnam’s SMEs. Data from 193 responses were gathered and analyzed using partial least squares structural equation modeling.

The findings show that cloud-based AIS usage considerably contributes to AIS effectiveness and OP and that AIS effectiveness has a beneficial influence on OP. Furthermore, the study shows that firm size moderates the relationship between cloud-based AIS usage and AIS effectiveness. Further findings show that cloud-based AIS usage influences OP via AIS effectiveness.

The findings of this study expand the existing body of knowledge on cloud-based AIS usage and benefit managers when formulating their business information models. In practice, SMEs need to increase the use of cloud-based AIS to better manage AIS. Enhancing profitability through cloud accounting also determines the ability to finance sustainability activities in SMEs.

One of the practical values of this study is the impact on Vietnam’s socioeconomic growth and sustainability. With cloud-based AIS, SMEs may enhance information and system quality, boost system usage frequency, gain satisfaction and increase performance. Furthermore, the comprehensiveness of AIS from cloud-based AIS usage is also a condition for SMEs to enhance accountability for social-environmental information in future sustainable reporting. These advantages improve the efficiency of strategic decision-making, hence increasing SMEs’ competitiveness and social-environmental performance. These benefits will work directly or indirectly toward fostering broader socioeconomic and environmental sustainability in developing economies.

To open a bright perspective of cloud-based AIS usage for AIS effectiveness as well as OP in SMEs toward sustainability in a developing economy, the authors conducted an exploratory study because this topic is quite new in these firms, especially in a developing economy such as Vietnam. These discoveries partly support SMEs to quickly achieve sustainable development goals in the future.

This paper systematically explores the consequences of the adoption of blockchain technology (BCT) in the wine supply chain, aiming to offer a comprehensive overview of its advantages within the dynamic and complex wine sector.

This study deploys the preferred reporting items for systematic reviews and meta-analyses (PRISMA) method to provide a comprehensive examination of the effects of BCT adoption in the wine supply chain (WSC) by guiding the conduct and reporting of the systematic review.

The findings identify eight primary areas of advantage in blockchain adoption, illuminating its transformative impact on the wine industry. In addition, an examination of the technical attributes and applications of 17 existing blockchain-based platforms in the wine supply chain contributes valuable insights for strategic decision-making by wineries.

This study, through a systematic literature review, contributes to understand the potential BCT interactions at different stages of the WSC and to highlight some of the lesser known benefits for wineries.

This research examines how digital communication technology can act as an intervention tool to develop online social capital and resilience when normal bonding and support reduces during crisis.

Using 21 semi-structured interviews, the experiences of women are explored to understand how they strengthened their capabilities to acquire support and achieve resilience during crisis.

Findings demonstrate different ways women developed their bonding and bridging social capital at personal, family and community level to seek online support and empower themselves to achieve disaster resilience. While the context of this study is pandemic, findings are applicable to other crisis scenarios.

The research enhances the importance of online social capital in developing agency, capabilities and resilience during crisis. It enables to understand how practitioners should not limit technology use to disaster preparedness and prevention, but it could also be used in responding and recovering from crisis.

This study aims to expand the concept of business growth by incorporating sustainability demands, particularly in the context of the Anthropocene era. It explores the growth trajectories of social enterprises (SEs) and small and medium-sized enterprises (SMEs), examining how SEs integrate social and environmental objectives into their growth process. Through a systematic literature review (SLR), this study compares these approaches with traditional SME growth paradigms, highlighting the need for a holistic understanding of business growth that addresses contemporary socioenvironmental challenges.

A qualitative SLR was conducted, using a structured search algorithm to identify and evaluate research on growth and scaling in SMEs and SEs. The search of the Web of Science database with specific growth-related keywords yielded 5,362 articles, which were narrowed to 194 after filtering by journal relevance. Content analysis, guided by an inductively developed codebook, examined growth definitions, operationalizations, and methodologies. This paper focused on key growth dimensions (economic, social and environmental) and identified whether growth was addressed as an outcome or process, along with its enablers and barriers.

While there are areas of intersection between the literatures, the findings reveal that traditional SME growth frameworks do not entirely align with SEs growth conception and management. Furthermore, SE’s growth barriers and facilitators, as well as growth trajectories more broadly, emerge as distinct from those of traditional SMEs. The results distill insights from SE growth paths that can be valuable for traditional SME managers, particularly in terms of managing stakeholders and the institutional environment. Social entrepreneurs commonly use strategies for reshaping business norms, influencing consumer culture and raising social issues awareness, leveraging the values of stakeholders to secure essential support.

As SMEs confront escalating pressure to align with the sustainable development agenda, the findings underscore the critical significance of drawing insights from the burgeoning SE growth literature. This suggests that traditional SME growth literature stands to gain invaluable insights from recent SE research, fostering a more nuanced comprehension of sustainability-centric SME growth trajectories.

The development of regional public brands for agricultural products necessitates compelling narratives that resonate deeply with consumers. Given the distinctiveness of agricultural products, consumers prioritize the inherent connection to roots and heritage when making purchasing decisions. Therefore, crafting brand narratives must emphasize this root appeal, namely, consumers’ information appeal preference, to positively influence consumers’ brand perceptions and underscore the value of regional public brands. This study investigates this phenomenon through the lens of cue utilization theory.

Four experiments were conducted for this purpose. Study 1 examined the stimulus materials for brand story type (typical vs atypical). The purpose of study 2 was to verify whether the experimental material could be used to categorize participants' information appeal preferences (geographic vs cultural). Study 3 employed a between-subjects design with a 2 (brand story: typical vs atypical) × 2 (consumers’ information appeal preferences: cultural vs geographic) factorial design. Study 4 used a between-subjects design of 2 (brand story: typical and atypical) × 2 (consumers’ information appeal preferences: cultural vs geographic) × 2 (culturally derived power perception: individual and social).

The findings indicated that the type of brand story and consumers’ information appeal preferences interact with consumers’ brand attitudes toward regional public brands for agricultural products. In addition, a sense of place was found to mediate the interaction between the type of brand story and consumers’ information appeal preferences. Furthermore, culturally derived power perceptions moderated this mechanism.

This study offers valuable insights into marketing regional public brands for agricultural products by categorizing their brand stories into typical and non-typical narratives.

This study aims to investigate the impact of political influence on the connection between internal governance mechanisms and the sustainability of social enterprises in Malaysia.

A total of 85 social companies from Malaysia were included in the survey. The hypotheses were examined using the bootstrapping approach and structural equation modeling using the partial least squares method.

The results of this study indicate that both internal governance structures and political influence significantly impacted the long-term sustainability of social enterprises. The study’s findings indicate that political influence substantially impacts how internal governance mechanisms affect the sustainability of social enterprises. Nevertheless, it is critical to acknowledge that the correlation between internal governance procedures and sustainability is deemed weak.

This study aims to address and strengthen the boundaries of social entrepreneurship literature by using the resource-based view (RBV) and the resource dependence theory (RDT) theories. RBV and RDT align with the theoretical concept of social entrepreneurship and demonstrate the interplay between agility and a taxonomy of elements that promote sustainability adoption.

This study investigates the correlation between political influence, internal governance mechanisms and sustainability to enhance comprehension of the dynamic corporate landscape. The objective is to ensure that the internal governance mechanism of social enterprises is in line with long-term sustainability objectives, even in the context of potential political changes.

This study offers valuable knowledge for policymakers aiming to enhance the governance and accountability of social enterprises. The success of such businesses hinges on their capacity to regulate both financial sustainability and their social objective proficiently. Social enterprises can achieve a mutually beneficial model by effectively balancing these two objectives, benefiting their business and the communities they intend to serve.

To the best of the authors’ knowledge, no previous research has been conducted to examine how political influence affects the relationship between internal governance mechanisms and the sustainability of social enterprises in Malaysia. The results of this study could enhance social enterprises’ ability to achieve long-term sustainability.