The Role of Digital Transformation in Enhancing SME Resilience: Evidence from Post-Pandemic Business Recovery in the United Kingdom

/0 Comments/in /by

The COVID-19 pandemic highlighted major weaknesses in the resilience of Small and Medium Enterprises (SMEs) in the United Kingdom, particularly in relation to financial stability, operational continuity, and their ability to respond to sudden disruptions. As SMEs make up the vast majority of the UK firms and a significant share of private-sector employment, the crisis generated substantial economic strain. Many of these businesses confronted severe challenges such as interruptions in supply networks, reduced consumer activity, and government-mandated shutdowns. In adapting to these conditions, a considerable number of SMEs accelerated their use of digital technologies including online sales platforms, cloud services, digital communication tools, and remote-working solutions.

This study explores how digital transformation contributes to strengthening SME resilience during the post-pandemic period. A quantitative methodology was used, drawing on a simulated survey of 500 SME leaders from a range of industries. The survey assessed the extent of digital integration alongside indicators of organisational resilience, managerial support for digital initiatives, and employee capability in using digital tools. The results show that firms with more advanced digital adoption demonstrated greater resilience, quicker recovery trajectories, and stronger adaptive capacity. Furthermore, leadership commitment and workforce digital proficiency significantly influenced how effectively digital tools contributed to resilience.

The research advances current academic discussions by offering empirical insights into the link between digital transformation and SME resilience. It also presents actionable recommendations for policymakers and support agencies seeking to promote digital uptake and reinforce the long-term sustainability of SMEs. The findings provide valuable guidance for improving organisational preparedness for future crises.

The Role of Competitive Advantage in Mediating the Causal Relationship Between Business Innovation, Entrepreneurial Orientation, And MSME Performance

/0 Comments/in /by

In the Strategic Management Accounting paradigm, entrepreneurial orientation and innovation do not automatically translate into high financial performance; both must first be translated into a real competitive advantage. Management accounting validates this advantage by comparing competitor accounting—evaluating whether innovation has successfully positioned the MSME’s cost structure lower than competitors’ (cost leadership) or created unique value that justifies a premium price in the market. This study aims to provide empirical evidence on the causal relationships among the constructs of competitive advantage, entrepreneurial orientation, business innovation, and MSME performance. This research was conducted through a survey, with questionnaires distributed to respondents who met the purposive sampling criteria. The data used in this study are classified as primary data. The objects of this research are four latent variables/constructs, each with 20 reflective indicators. This study explores the perceptions of respondents, comprising MSME entrepreneurs at the managerial level (owners or managers) engaged in the culinary business, fashion, basic necessities, and household utensils. The survey was conducted on MSMEs operating in the provinces of Banten, Jakarta, West Java, Central Java, Yogyakarta, and East Java. A total of 88 valid data points were collected and are ready for processing. This research applies a structural equation model with partial least squares. MS Excel and SmartPLS-v. 3.29 applications were used in data processing and hypothesis testing. All hypotheses regarding the direct effect of exogenous constructs on endogenous constructs have been significantly supported. Regarding the mediating construct, the empirical findings in this study demonstrate that competitive Advantage mediates the causal relationship between entrepreneurial orientation, business innovation, and MSME performance.

The Impact of Working Capital Management on Profitability: The Mediating Role of Liquidity in Pakistan’s Textile Sector

/in /by

This study investigates the impact of working capital management (WCM) on the profitability of textile firms listed on the Pakistan Stock Exchange (PSX), with a specific focus on the mediating role of firm liquidity. Pakistan’s textile sector, which contributes approximately 8.5% to GDP, accounts for 46% of total manufacturing output, and generates over 60% of national export earnings, operates under persistent macroeconomic pressures including energy shortages, currency depreciation, volatile cotton prices, and constrained access to short-term financing. The study employs a panel dataset comprising eight PSX-listed textile firms over the period FY2020-FY2024, yielding 40 firm-year observations; the dynamic GMM profitability model uses 30 observations because CCC and ITO data were unavailable for selected firm-years. The primary measures of working capital efficiency are the Cash Conversion Cycle (CCC) and Inventory Turnover (ITO), while firm profitability is measured by Return on Assets (ROA) and firm liquidity is captured through the Current Ratio. The empirical results show a positive and significant relationship between CCC and ROA (β = 0.068, p = 0.028), a strong positive relationship between ITO and ROA (β = 1.847, p = 0.015), and a dominant positive effect of liquidity on profitability (β = 28.640, p = 0.002). Firm liquidity partially mediates the relationship between working capital management and profitability, and panel cointegration tests confirm a stable long-run equilibrium among the study variables.

The Effect of Audit Quality, Audit Committee, and Corporate Social Responsibility on Firm Value with Firm Size as a Moderating Variable

/in /by

This study aims to examine the effect of audit quality, audit committee, and corporate social responsibility (CSR) on firm value, with firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the annual financial reports of energy sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 75 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that audit quality, audit committee, and CSR have a positive and significant effect on firm value. Firm size also has a positive effect and is proven to moderate the relationship between audit quality, audit committee, and CSR on firm value. Additionally, control variables, namely profitability and leverage, are found to have a positive and significant effect on firm value. Simultaneously, all variables in this study significantly influence firm value.

The Influence of Public Sphere, Perceived Usefulness, and Trust on Mobile Payment Intention with Attitude as a Mediating Variable

/in /by

The objective of this study is to understand the social and psychological factors that influence user intentions and attitudes in using mobile payment services in Indonesia. This study examines the influence of Public Sphere, Perceived Usefulness, and Trust on user attitudes and intentions, as well as the role of Attitude as a mediating variable.  A quantitative method is used in this study by collecting data through an online survey using Google Forms in which the respondents are active users of mobile payment services in Indonesia. The data analysis is conducted using descriptive and inferential statistics to examine the relationships between variables. The result of this study shows that Perceived Usefulness and Trust significantly influence users’ positive attitudes toward mobile payment. Moreover, the Public Sphere, which presents user discussions and experiences through social media, also has a positive effect on perceived usefulness and users’ intention to keep using the service. On the other hand, Public Sphere has no direct effect on attitudes, and Trust does not mediate attitudes toward usage intentions. The main findings indicate that user attitudes play an important role as mediators that strengthen the influence of perceived usefulness and trust on their intention to use mobile payments in the future. This study provides implications which are crucial for the digital financial services industry and policymakers. The strategies that emphasize to increase trust through security features and strengthen positive experiences and discussions in digital public spaces can increase the intention and sustainability of mobile payment use in Indonesia. Furthermore, developing humanistic content and emphasizing user experiences in digital public spaces is necessary to shape better attitudes and usage intentions.

Switching Intention in the IndiHome Internet Service Environment: The Roles of Cognitive and Affective Customer Experience and Cognitive Reaction Swift Guanxi

/in /by

This study aims to investigate the drivers of switching intention among internet service provider (ISP) users in Indonesia, specifically focusing on IndiHome customers. Utilizing the Stimulus-Organism-Response (SOR) framework, the research examines how external stimuli namely product and price integration, information access, information quality, task-technology fit, and ease of use influence internal customer states (cognitive experience, affective experience, and cognitive reaction swift guanxi) and subsequent switching behavior. The study employed a quantitative survey-based approach with 300 active IndiHome users in Solo, Indonesia, with data analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings reveal that while technological determinants like task-technology fit and ease of use consistently enhance internal customer states, information access fails to influence any mediating variables. Crucially, the results indicate that neither cognitive nor affective customer experiences directly mitigate switching intention; instead, “cognitive reaction swift guanxi” emerged as the sole significant predictor of switching behavior. The study concludes that in a saturated broadband market, transactional satisfaction alone is insufficient to ensure loyalty. To minimize churn, ISPs must pivot from purely functional improvements to relationship-centric strategies that foster perceived mutual value and strong relational bonds. This research contributes to the marketing literature by integrating relational constructs into the SOR framework to provide a more granular view of consumer behavioral responses in the digital service industry.

Exponential Organizations and Disruptive Innovation

/in /by

Exponential Organizations (ExOs) represent a new generation of enterprises that leverage digital technologies, scalable business models, and innovative organizational structures to achieve rapid growth and transformative impact. Closely linked to this phenomenon is disruptive innovation, which reshapes industries by introducing solutions that redefine value creation and render traditional business models obsolete. This paper examines the conceptual foundations, characteristics, and mechanisms of Exponential Organizations, analyzes their relationship with disruptive innovation, and explores how emerging technologies such as artificial intelligence, blockchain, the Internet of Things, and advanced connectivity accelerate this dynamic. Through an extensive review of the literature and illustrative case examples, the study highlights how ExOs amplify disruption, create new markets, and challenge incumbents. The paper concludes with strategic recommendations for organizations seeking to thrive in an era of exponential change.

Technology Paradox and User Intention: The Claude AI Application

/in /by

The purpose of this study is to develop a deeper understanding of the factors influencing user intention to adopt Claude, an AI-based chatbot designed to provide ethical, safe, and high-context interaction.The study involves 200 respondents in Indonesia who have used AI at least once, with data analyzed using AMOS 21. The results show that initial trust has a positive and significant effect on perceived usefulness and perceived ease of use, while social influence also significantly enhances both perceptions. Perceived usefulness and perceived ease of use significantly influence users’ attitudes and directly affect their intention to use Claude. However, initial trust does not have a significant effect on attitude. Furthermore, attitude does not mediate the relationships between perceived usefulness or perceived ease of use and intention to use, indicating that behavioral intention is primarily shaped by direct cognitive evaluations rather than affective responses. Overall, perceived usefulness and perceived ease of use emerge as the main determinants of intention to use, with initial trust and social influence acting as important antecedents in shaping early user perceptions. This study extends TAM in the context of AI chatbot adoption and provides practical insights for improving AI acceptance among young users.

Barriers to Entrepreneurship Confronted by Persons with Disabilities: An Exploratory Study on Entrepreneurs with Disabilities in Northern Province, Sri Lanka

/in /by

The main objective of this research was to study the effects of Entrepreneurial Training (ET), Access to Credit Facilities (ACF), Technology Usage (TU), Entrepreneurial Knowledge (EK), and Policy & Regulatory Barriers (PR) on the entrepreneurial performance (EP) of disabled people in the Northern Province of Sri Lanka. A quantitative analysis was performed and the relationships between the variables were examined using correlation and regression techniques. The correlation results presented that there were very strong positive connections between EP and ET (r = 0.934, p < 0.01), ACF (r = 0.866, p < 0.01), EK (r = 0.886, p < 0.01), and PR (r = 0.787, p < 0.01) while TU also showed a moderate positive correlation (r = 0.699, p < 0.01). The results of the regression analysis showed that ET (β = 0.677, t = 12.050, p < 0.001), ACF (β = 0.139, t = 2.220, p = 0.028), EK (β = 0.251, t = 3.888, p < 0.001), and PR (β = 0.059, t = 2.527, p = 0.012) not only positively but also significantly affected EP. On the contrary, TU (β = -0.122, t = -2.993, p = 0.003) indicated a significant negative impact, implying that the use of technology without sufficient skill or accessibility support could slow down the performance. The results underline the necessity of entrepreneurial training, access to financial resources, knowledge acquisition, and efficient management of the regulatory process as the main aspects that can improve the business performance of disabled entrepreneurs. The research points to the requirement of customized training programs, money lending schemes for the disabled, technological facilities for the disabled, and policies that are supportive of the disabled to encourage the growth of inclusive entrepreneurship in the Northern Province of Sri Lanka.

Impact of Freight Transport Packaging on Energy Consumption and Climate Change

/in , /by

The research “Impact of Freight Transport Packaging on Energy Consumption and Climate Change” examines energy efficiency in freight transportation (TCC) through the Green Vehicle Routing Problem (G-VRP) and eco-friendly packaging. Using a mixed-methods approach, combining quantitative data (distances, energy consumption, CO2 emissions) and qualitative information (operator and the community perceptions), it includes a literature review and a pilot study in 10 cities in Hidalgo, Mexico. Results show that optimized routes with electric vehicles reduce the total distance of traveling, energy consumption, and emissions by 23.87%, and up to 97.86% compared to diesel fleets. Gaps in charging infrastructure and green technology adoption are identified. Integrating ecolabels and heuristic algorithms, like a modified Clarke-Wright, offers sustainable and promising solutions, though it requires a deep restructuring of the production processes. The study suggests public policies and business strategies to promote green logistics, advocating for tailored algorithms and mixed-methods to enhance sustainability in TCC.