Written by Jana Kajanova
Published on Issue 3 Vol 10, 2025
The financial stability of small and medium-sized enterprises (SMEs) depends on their ability to identify and effectively combine available financial resources in the context of a dynamically evolving economic environment. Traditional forms of capital financing remain dominant despite the growing availability of innovative instruments whose potential often goes underutilized. Limited awareness of alternatives and the absence of a systematic approach to financial diversification reduce the capaci
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Written by Lan Le Thi
Published on Issue 3 Vol 10, 2025
This study analyzes the factors influencing the development of OCOP (One Commune One Product) product value chains, with a particular focus on examining the moderating role of state support policies. We collected data from 252 OCOP stakeholders in Thanh Hoa Province, Vietnam, and used the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach for analysis. The key factors investigated include value chain awareness, market access, product advantage, innovation, and collaboration wi
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Written by Wafae Barkani
Published on Issue 3 Vol 10, 2025
This article seeks to elucidate the factors that influence an individual's capacity for change, shaping their attitudes and supporting their behaviors about organizational change. We conducted a systematic review using SCOPUS and Web of Science journals, focusing on organizational change capacity (OCC) and organizational behavior. The analysis conducted leads to the creation of a conceptual map that elucidates the antecedents of individual change capacity (ICC) rooted in the psychological re
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Written by Oanh Thi Tu Le
Published on Issue 3 Vol 10, 2025
The objective of the study is to assess the influence of management accounting ( M A) on the performance of businesses operating within the circular economy. The findings are derived from a survey conducted with 244 enterprises in Hanoi, Vietnam, utilizing descriptive statistics and quantitative analysis methods. These methods include the evaluation of research concepts through Cronbach's alpha reliability testing, exploratory factor analysis (EFA), and confirmatory factor analysis (CFA), am
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Written by Thorsten Eidenmüller
Published on Issue 3 Vol 10, 2025
This paper examines the role of professional self-reflection among middle-level managers, particularly emphasizing how digital tools can support this process. The aim is to explore how self-reflection contributes to managerial self-development, decision-making, and leadership effectiveness in modern, technology-supported organizational environments. A quantitative survey was conducted with 103 middle-level managers using an anonymized questionnaire distributed electronically and in person. The s
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Written by Galih Fajar Muttaqin
Published on Issue 3 Vol 10, 2025
This study aims to analyze the role of empathic leadership in enhancing work innovation, operational performance, and firm value in unicorn startups across Southeast Asia. Although high-tech startups are crucial drivers of innovation and economic growth, they are plagued by a high failure rate, which remains a major challenge. Using a quantitative approach with Partial Least Squares (PLS) analysis, data were collected through questionnaires distributed to directors, managers, and employees. The
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