Purpose There is a need for research examining how governments and firms responded to the coronavirus disease (COVID-19) pandemic. This study investigates the interdependence between governments and innovative small and medium-sized enterprises (SMEs) during the pandemic in relation to the dynamic capabilities and resource dependence theories. Design/methodology/approach We use World Bank survey data collected immediately before and after the COVID-19 outbreak and a generalized structural equation model to examine the mediating role of government support in the relationship between firm innovation, resilience and survival. Findings Innovative SMEs exhibited higher resilience and a better chance of survival during the pandemic, partly due to attracting more government support. Originality/value This study offers a novel understanding of the government’s role in supporting innovative SMEs during the pandemic. The findings have implications for how government support policies can limit the deadweight effect and the substitution effect.

Purpose The development of green manufacturing has become essential to achieve sustainable development and modernize the nation’s manufacturing and production capacity without increasing nonrenewable resource consumption and pollution. This study investigates the effect of green industrial practices on technical efficiency for Thai manufacturers. Design/methodology/approach The study uses stochastic frontier analysis (SFA) to estimate the stochastic frontier production function (SFPF) and inefficiency effects model, as pioneered by Battese and Coelli (1995). Findings This study shows that, on average, Thai manufacturing firms have experienced declining returns-to-scale production and relatively low technical efficiency. However, it is estimated that Thai manufacturing firms with a green commitment obtained the highest technical efficiency, followed by those with green activity, green systems and green culture levels, compared to those without any commitment to green manufacturing practices. Finally, internationalization and skill development can significantly improve technical efficiency. Practical implications Green industry policy mixes will be vital for driving structural reforms toward a more environmentally friendly and sustainable economic system. Furthermore, circular economy processes can promote firms' production efficiency and resource use. Originality/value To the best of the authors' knowledge, this study is the first to investigate the effect of green industry practices on the technical efficiency of Thai manufacturing enterprises. This study also encompasses analyses of the roles of internationalization, innovation and skill development.

Purpose This study investigates the characteristics of business and management consulting firms (firm size, international affiliation and scope of operation) affecting the adoption rate (i.e. recency of adopting big data analytics (BDA) as a new idea) and usage level of BDA. Ten critical areas of BDA application to business and management consulting were investigated, (1) Human Resource Management; (2) Risk Management; (3) Financial Advisory Services; (4) Innovation and Strategy; (5) Brand Building and Product Positioning; (6) Market Research/Diagnostic Studies; (7) Scenario-Based Planning/Business Simulation; (8) Information Technology; (9) Internal Control/Internal Audit; and (10) Taxation and Tax Management. Design/methodology/approach Survey data was obtained through a structured questionnaire from one hundred and eighteen (118) consultants in Nigeria from diverse consulting firm settings in terms of size, international affiliation and scope of operation (Big 4/non-Big 4 firms). Data was analyzed using descriptive statistics, cluster analysis, multivariate analysis of variance (MANOVA), multivariate discriminant analysis and multivariable logistic regression. Findings Whereas organizational characteristics such as firm size, international affiliation and scope of operation significantly determine the adoption rate of BDA, two attributes (international affiliation and scope of operation) significantly explain BDA usage level. Internationally affiliated consulting firms are more likely to record higher usage level of BDA than local firms. Also, the usage level of BDA by the Big 4 accounting/consulting firms is expected to be higher in comparison to non-Big 4 firms. Practical implications Contrary to common knowledge that firm size is positively associated with the adoption of an innovation, the study found no evidence to support this claim in respect of the diffusion of BDA. Overall, it appears that the scope of operation is the strongest organizational factor affecting the diffusion of BDA among consulting firms. Originality/value The study contributes to knowledge by exposing the factors promoting the uptake of BDA in a developing country. The originality of the current study stems from the consideration that it is the first, to the researchers' knowledge, to investigate the application of BDA by consulting firms in the Nigerian context. The study adds to literature on management accounting in the digital economy.

This paper examines the relation among corporate governance practices, pyramid ownership structure, and firm value by using a sample of Vietnamese listed firms. Using a sample of 103 non-financial firms listed on HOSE for the period from 2012 to 2014, and employing two-stage least square regression (2SLS) to deal with potential endogeneity, we find that some indicators, commonly adopted as a key components of corporate governance, such as size or independence of board of directors, are imperfect proxies for corporate governance practices. Our results indicate that it is better to employ a corporate governance index (CGI), including 117 criteria developed by Connelly, Limpaphayom, and Nagarajan (2012) since it allows for more comprehensive estimation of corporate governance. More interestingly, our results show that the pyramid ownership plays an important role in the effect of corporate governance on firm value. The results are consistent regardless of whether companies have high or low family ownership.

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Supply chain management (SCM) has been proven to improve the competitive advantage, and increase the effectiveness of operation in small and medium sized enterprises (SMEs) (Chin et al., 2012). This study investigates the measurement of SCM practice in Vietnam with the sample of 148 SMEs in Danang. The research findings exhibit the humble degree of SCM practices within these firms. These activities are in the primary form of SCM practice as supplier’s quality management, customer interaction, and customer satisfaction measurement. The findings also indicate the limitations in practicing SCM in Danang SMEs, and propose implications in policy adjustment to promote SCM practices and advance the competitive advantages of SMEs.

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