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Small businesses contribute to society on many fronts: job creation, tax revenues, functional products and services, charitable donations, technological developments, and social contributions to communities. Given these contributions, and small firms' limited resources, it is important to understand what strategic management practices (SMPs) - activities engaged to develop and implement strategy - positively impact small firm performance. Small business leaders may apply various combinations of SMPs to achieve performance objectives. Here, we apply Fuzzy set Qualitative Comparative Analysis (fsQCA) to explore how various combinations of six different SMPs - entrepreneurial orientation (EO), strategic planning, goal setting, total quality management (TQM), social capital, and small business owners' analysis of financial ratios - affect performance. From a sample of U.S. printing companies, we found four different configurations of SMPs related to higher small business performance.

Over the vast list to resolve, the Indonesian banking sector has proven its capabilities to strive and succeed in post-crisis existence. Since it indicates continuous organizational agility, this study proposes redefining strategic management practices through literature exploration and semi-structured interviews to sustain organizational agility. To confirm the valuable insights provided by the literature, interviews were conducted with five bank practitioners and a representative of the regulator who possesses relevant expertise and experience in the topic area, providing the nuance of the relevance of conceptualizing continuous organizational agility in the factual banking sector. The results highlight the importance of cultivating agility across entrepreneurial leadership, digital culture, and capability, arguing for using routine dynamics for stability and change while dynamic capabilities for efficient organizational agility. The proposed model aims to provide an initial attempt to stimulate discussion and further investigation on this subject that empowers bank practitioners to maintain organizational agility continuously and recognize the need for future studies to enhance understanding in an area that has gained significant interest in recent years due to rapid environmental changes.

Amid escalating global environmental pressures, this study examines how Strategic Management Accounting Practices (SMAPs) enhance environmental performance in Jordan’s industrial sector. Green Human Resource Management (GHRM) serves as a crucial mediator. Drawing on contingency theory, we propose that SMAPs - including environmental cost analysis and lifecycle budgeting - require complementary GHRM mechanisms to transform technical accounting data into sustainable outcomes. Data from 180 professionals across 53 manufacturing firms, analysed via Smart PLS-SEM, reveal that GHRM fully mediates the relationship between SMAPs and environmental performance. Green policy alignment emerged as the most influential mediator, while diminishing returns in green adaptability and employee involvement at lower levels of SMAP adoption suggest threshold effects. This study advances contingency theory by empirically validating GHRM’s role as a sociotechnical bridge between accounting systems and ecological outcomes. For practitioners, the results necessitate the integration of SMAPs with targeted HR interventions, such as sustainability-linked training and cross-functional green teams. This alignment enhances compliance and operational efficiency for Jordan - a water-scarce economy facing stringent environmental regulations. While the use of cross-sectional data and perceptual measures limits causal claims, this research provides a validated framework for emerging economies. Future studies should employ longitudinal designs to assess GHRM’s evolving impact during sustainability transitions and explore cultural moderators in Arab collectivist contexts. Overall, this work bridges environmental accounting and HRM scholarship, demonstrating that technical systems require human-centric mechanisms to operationalise sustainability.

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this work applies the PLS-SEM approach to examine the mediating role of SMA practices in the relationship between IC and IE. The empirical results show a direct connection between structural capital (a measurement of IC) and IE because firms will likely use structural capital representing a well-organized structure to facilitate efficient capital allocation. Moreover, the research findings also indicate a direct correlation between IC components and SMA practices. Regarding the mediating role of SMA in the relationship between IC and IE, SMA fully or partially mediates the positive influence of IC components over the performance of IE. This research contributes to existing resources management literature on the Resources (i.e. IC) - Practices (i.e. SMA practices) - Productivity (i.e. IE) connectedness. Thereby, it provides undiscovered empirical evidence of the role of employees (human capital (HC)) and well-organized structure (structural capital (SC)) such as procedures or processes to facilitate the efficient allocation of capital.

This article analyzed the correlation between strategic praxis related to environmental management in Santa Catarina industrial companies and their strategic practices. This quantitative study is based on the theoretical foundations of environmental management and strategy as practice. Praxis (environmental management) is understood as a cluster of three perspectives: product design, main processes and support system. The data were collected by way of an online questionnaire, with 225 completed and submitted to canonical correlation multivariate analysis using SPSS software, confirming the hypothesis that there is a correlation between companies' praxis (environmental management) and strategic practices. However, the correlation best represents the original variables at the support system level, seeking to value the correlation. Likewise, not all original variables make up the new canonical variable, which suggests that there are new implications.

In an era characterized by rapid changes and uncertainty, organizational resilience emerges as a critical factor for the survival and prosperity of businesses. Confronted with a progressively volatile and unpredictable organizational landscape, an organization’s capacity to swiftly and effectively address challenges and adapt to changes becomes indispensable. This paper investigates the role of strategic human resource management (SHRM) practices and organizational culture (OC) in enhancing organizational resilience (OR). The research employed a questionnaire distributed to 501 employees within public institutions, with data analysis conducted using structural equation modeling. The study assesses the direct effects of SHRM practices on organizational resilience while also investigating the mediating effects of organizational culture on the relationship between these practices and resilience. The primary findings highlight both the direct and indirect impacts of SHRM practices on organizational resilience. The study underscores the importance of adopting an integrated approach, wherein SHRM practices and organizational culture are strategically aligned to bolster organizational resilience and secure sustainable success in a dynamic and turbulent organizational landscape.

The fierce competition among hotels had forced managers to reconsider the way in which they are doing business. The strategic planning is seen as one approach that could help hotel managers to bust their hotel performance and to obtain a competitive advantage against the other hotels. This paper addresses the issue of strategic management in the hotel industry through a survey designed to identify the strategic practices that hotels from the North-Western part of Romania are using. The research study was based on a questionnaire that was administered to 65 key decision makers from the hotel industry in five large cities. The aim of the study was to offer a real picture of the strategic approaches that are implemented within the hotel industry. The study uses 25 statements that largely correspond to some of the most-cited strategic practices within the strategic management tourism literature. The hotels that took part in the study focused mainly on implementing the differentiation and innovation strategy. The ANOVA test showed that there are significant differences between the way in which these strategies are pursued according to several characteristics of the hotels (size, category and management type). The results offer valuable and consistent insights for both hotel managers who wish to develop better strategies and theoreticians who are interested in filling in the existing gap from the hotel literature.

The primary objective of this research is to investigate the role of strategic human resource management practices in developing resilient organizational behavior. This research aims to test the mediating function of individual resilient behavior between strategic human resources management practices and resilient organizational behavior. Data was collected from 780 managerial level employees working in small and medium Chinese enterprises in Hubei Province through a self-administrated questionnaire. The Smart partial least square structural equation modeling technique was used for data analysis. The analysis showed a significant positive relationship among SHRM practices, employee resilient behavior, and resilient organizational behavior. Results also show that employee resilient behavior partially mediates the relationship between SHRM practices and resilient organizational behavior. Individual resilient behavior is needed when an organization is in crisis, restructuring, transformation, turbulent, and unfavorable conditions. Without individual resilient behavior, it is difficult for an organization to be resilient. Therefore, strategic human resource management practices are essential to develop an employee's resilience. This research contributed to the body of knowledge by bringing new concepts together. The main contribution was testing the role of individual resilient behavior between strategic human resource management practices and resilient organizational behavior.

The aim of this study is to determine the impact of strategic human capital management practices on innovation performance through middle management characteristics. Using a sample comprised three-hundred managers and human resource professionals from thirty industrial companies in Jordan, data were collected via a questionnaire established based on the literature. A total of three-hundred questionnaires were administered to sample members and two-hundred and sixty-three questionnaires were returned complete with a response rate of eighty eight percent. Analysing data by the aid of IBM SPSS and AMOS, the results revealed that strategic human capital management practices have significant effects on innovation performance and middle management characteristics. Middle management characteristics significantly exerted an effect on innovation performance. Therefore, it was revealed that middle management characteristics have no significant effect on innovation performance. On the basis of these results, the practical conclusion of the study accentuated the importance of middle managers in local industrial organizations who should gain a great attention as major facilitators of strategies implementation.

The purpose of the present paper was to investigate the moderating role of job engagement in the impact of SHRM practices on the employee retention of Guilan Technical & Vocational Training Organization, and therefore, to provide an empirical and practical contribution in order to enhance employee retention through job engagement. The statistical population consisted of 372 managers and employees, and the optimal sample was determined by Cochran's formula to be 189. The results revealed that SHRM practices and dimensions have a significant impact on employee retention, and job engagement has a moderating role in the impact of SHRM and all its dimensions except performance appraisal on employee retention. The findings also indicate the moderating effect of job engagement in the relationship between SHRM practices and employee retention for three types of job engagement, namely vigor, dedication, and absorption. The association between the demographic variables and the factors also investigated. This study provides an empirical and practical contribution to improving employee retention through job engagement. The theoretical implications, future directions, and limitations are also discussed.