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Conventional economic contexts and value creation exert on the extensive use of intangible resources whose value is much greater than the tangible assets. In particular, intellectual capital (IC) is recognized as an important source of value creation for firms. However, the field of IC is majorly dominated by large firms, and little has been done in exploring IC in small and medium enterprises (SMEs). Within this context, the purpose of this article is to contribute to the body of literature on IC in the SMEs context by investigating the different dynamics of IC and understanding its impact on their organizational performance and processes.

The study has contextualized an integrative review of literature collected from Web of Science (WoS) and further analyzed integrating the bibliometric and manual review in a systematic approach.

The paper summarizes the key findings highlighting how SMEs can grasp IC in their core competencies and operational processes to achieve sustainable business performance. The study provides theoretical propositions highlighting the conceptual underpinnings of the literature on IC in SMEs and proposed methods outlining the methodological issues arising out of the diverse empirical/quantitative approaches adopted in the previous literature. Furthermore, empirical findings from the literature show that IC management affects a broad range of financial performance metrics in SMEs, however, sometimes with unexpected and mixed results. Hence, more research to replicate prior studies and corroborate extant research in both similar and different contexts would be desirable.

The study adopts an integrative review to understand the context of IC in SMEs; however, it does not study the synergy between varied IC components individually and their role in SMEs performance. Furthermore, the review relates IC to SMEs and does not cover the role of IC in large corporations.

The originality of this paper lies in its contribution to the body of knowledge in the field of IC and SMEs by exploring IC's impact on SME performance, especially the market performance, knowledge management (KM), strategic business models, sustainability performance (corporate social responsibility [CSR]), innovation and their intercollaborations (varied stakeholders).

Based on Indian conceptualisation of workplace spirituality, this study aims to examine the linkage between four dimensions of workplace spirituality (swadharma, authenticity, lokasangraha and sense of community) and work-to-family (WTF) enrichment. It also explored the mediating effect of psychological and social capital and the moderating effect of gratitude.

A sample of 387 women employees of Indian hospitality industry was collected in three waves. The collected data were analysed in three stages. Firstly, reliability, validity and multicollinearity were assessed using appropriate statistical measures like Cronbach’s alpha, composite reliability and average variance explained. Secondly, the relationship between four dimensions of workplace spirituality and WTF enrichment were examined using correlation and hierarchical regression. Several demographic variables like marital status, age, experience and income level were controlled. Thirdly, the moderating effect of gratitude and mediating effects of psychological and social capital were analysed using PROCESS macro.

The results showed adequate reliability and validity estimates. Also, four dimensions of Indian workplace spirituality were significantly related to WTF enrichment with these dimensions of workplace spirituality collectively explaining 46.8% variations in WTF enrichment. The results also concluded significant meditating effect of psychological and social capital. It also asserted significant moderating effect of gratitude.

The study is based on longitudinal data collected to test seven hypotheses of the study.

Recent worldwide developments have altered how businesses operate. As a result, when making business decisions, the emphasis for many industries has shifted towards digital adoption to ensure sustainability, and the food supply chain is no exception. However, a substantial gap exists in assessing the barriers to a digitised food supply chain enabled by Industry 5.0 technologies. This study strives to bridge the gap by identifying and assessing the barriers to improved traceability.

For this study, a mixed method approach was used encompassing both qualitative and quantitative techniques, including an online survey, exploratory factor analysis (EFA), and the fuzzy evidential reasoning approach (FERA). The literature survey and expert opinion first yielded a list of 18 barriers, which were subsequently examined using EFA. As a result, four barriers were removed. The remaining 14 barriers were then assessed using FERA from the perspectives of the Technology, Organisation and Environment (TOE) framework. Further, a sensitivity analysis was performed to test the model’s reliability.

The present study resulted in the prioritisation of barriers from the TOE perspective. According to the findings, the top three barriers that impede the traceability of Industry 5.0-enabled digital food supply chains are Limited Digital and Physical Infrastructure, Inadequate Capital Investment, and the Intricate Supply Chain Framework.

The findings from this research will prove valuable for decision-makers, practitioners and policymakers in developing methods for improving traceability within the digital food supply chain. Concerned stakeholders may use the findings to identify and take immediate action for better decision-making.

This study’s originality lies in its position as one of the first to identify and examine the challenges to better traceability in an Industry 5.0-enabled digital food supply chain. It also adds value by broadening the TOE framework’s scope in the Industry 5.0-enabled digital food supply chain context.

As the concept of mindfulness gains popularity in the workplace, there is a need to understand the extent to which mindfulness-related practices are integrated into training and development activities and the impact of these practices on employees and organizations. The purpose of this study is to provide an overview of the scope of mindfulness as an intervention in the workplace and to identify outcomes of mindfulness-related training activities at the individual, job/work, team/group and organizational levels.

Torraco (2005) and Briner and Denyer's (2012) four steps (search, selection, analysis and synthesis) for conducting an integrative literature review were used for this study. This method enabled us to compare and contrast relevant articles, integrate distributed information, create new knowledge and provide research directions on mindfulness practices in work settings.

Through a revision of 28 empirical studies, the authors found that mindfulness-based training is an effective intervention for organizations to improve mental health, wellbeing and performance of employees. A total of 51 significant outcomes of mindfulness-related training categorized at the individual (23), job/work (17), group/team (7) and organizational (4) levels were identified.

Despite the benefits of mindfulness training, according to the research, only a handful of organizations have rolled-out this program for employees. The authors recommend that industry leaders and managers take a proactive approach and incorporate mindfulness-related practices as part of their professional development training for employees at all levels to improve personal and professional growth and performance.

This paper extends the emerging literature on mindfulness by providing a comprehensive summary of the consequences of mindfulness training at a multilevel context within the human resource development domain.

This paper uses social identity theory to investigate the sequential mediating effects of extrinsic religiosity and perceived role of religious leaders in the impact of consumers' intrinsic religiosity on perceived value of brands endorsed by religious leaders.

This paper comprises two survey-based studies with urban consumers in two emerging markets, India (N = 303) and Indonesia (N = 150).

Intrinsic religiosity has a direct positive effect on extrinsic religiosity, which in turn mediates the effect of intrinsic religiosity on the perceived value of the brands endorsed by religious leaders in both India and Indonesia. However, extrinsic religiosity has a significant positive effect on the perceived value of these brands through the perceived role of religious leaders in India but not in Indonesia.

Samples for both the studies are drawn from urban consumers in India and Indonesia, which also have large rural populations. Hence, future research may use both urban and rural samples from other countries to replicate our results.

The study findings may help both local and global brand managers in the emerging markets with religious societies, such as India and Indonesia, to understand how they may use endorsements by religious leaders to manage the differences in the impact of consumers' intrinsic versus extrinsic religiosity on their brand perceptions and evaluations.

This paper extends social identity theory to the international marketing context by showing that religious consumers in the emerging markets are likely to support the brands endorsed by religious leaders vis-à-vis other national or multinational brands. Thus, religious identification offers a unique sacred worldview and unlimited group membership, unlike other social groups, especially in the highly religious emerging markets.

This study aims to analyze the effect of religiosity (RE), halal knowledge (HK) and halal certification (HC), attitudes, subjective norms and vaccine quality on the Muslim community’s intention to use halal vaccines in Indonesia.

This study involved 725 Muslim respondents in 32 Indonesian provinces. The model used was based on the theory of reasoned action development with the partial least squares structural equation modeling as the data processing tool.

The study discovered that RE, HK and HC did not affect the intention of Muslims to use halal vaccines. In addition, the MUI (Majelis Ulama Indonesia – Indonesia Council of Ulama) fatwa permitting the use of the AstraZeneca vaccine despite the haram ingredients was considered an excuse for Muslims to administer non-halal vaccines. However, several parties disagreed on the fatwa because the emergency legal standing for its permissibility did not apply to all regions. The reason was that each had different rates of confirmed cases, ranging from high-risk areas to those with zero confirmed Covid-19 cases.

This study examines the Muslim community’s intention toward using halal vaccines in several regions in Indonesia. In addition, this study conducted in-depth interviews as samples in several regions. This study also conducted interviews to determine the public’s views on government obligation about the Covid-19 vaccine. Finally, this study proposes a vaccine to avoid the possibility of controversy over the use of non-halal vaccines.

This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation.

Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM).

The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation.

This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation.

This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.

This case is meant for MBA/MS/executive MBA students.

Entrepreneurship development, leadership.

This case is about the successful entrepreneurial journey of Kiran Mazumdar-Shaw, founder of India-based biotechnology company Biocon Limited. Mazumdar-Shaw established Biocon in 1978 as a joint venture company. As a woman entrepreneur, Mazumdar-Shaw faced many challenges and setbacks during her initial days. She overcame these and took Biocon to new heights. Later, Mazumdar-Shaw decided to make a strategic shift in Biocon’s business model – going from manufacturing enzymes to biopharmaceuticals with the vision of making an impact on global health care by providing access to affordable, life-saving drugs.

The learning outcomes are as follows: understand the ecosystem of women entrepreneurs in developing countries; examine the challenges faced by women entrepreneurs in their entrepreneurial journey and how successful entrepreneurs convert challenges into opportunities; and analyze what entrepreneurial leadership is and understand how these leadership qualities play an important role in the success of entrepreneurial ventures.

Mazumdar-Shaw was able to break through the gender barrier that was highly prevalent in Indian society then and successfully established her entrepreneurial venture in biotechnology, a discipline that was still nascent in the1970s. Though she has scaled great heights in the biotechnology area and developed her business, she has remained sensitive to the problems of those who are unable to get affordable medicines. Firmly believing that she should share the prosperity of the company with the poor and the marginalized, Mazumdar-Shaw, through her philanthropic venture, Biocon Foundation, started providing essential drugs at affordable prices to them.

CCS 3: Entrepreneurship.