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The business environment is increasingly fraught with societal disruptions—caused by factors such as pandemics, climate change and the probability of sentient machines—that are fundamentally different than the industry disruptions that firms have experienced and determined how to overcome. Societal disruptions create chaotic ambiguity and unknowable futures. This paper offers an approach to strategic management in the context of societal disruptions, employing purpose-driven “smart power” to harmonize the organization and the environment and promote both economic and social sustainability.

The paper integrates the construct of smart power that blends hard and soft power, the concepts of purpose and identity that define what is core, aspirational, enduring and distinctive about the organization and the techniques of taming wicked problems in order to design processes and structures that can function in the context of social disruptions.

The paper offers a strategic management approach that employs purpose-driven smart power to overcome the challenge and thrive in the context of chaotic ambiguity.

The approach offers practical guidelines for designing processes and structures that can guide strategic decision making in organizations challenged by societal disruptions.

The distinctive and daunting challenge posed by societal disruptions is delineated, and constructs and frameworks from multiple disciplines are uniquely integrated to potentially tame the chaotic ambiguity and unknowable futures created by these disruptions.

The purpose of this introduction is fourfold: (1) to articulate the reasons for the special issue; (2) to highlight some of the fundamental issues related to the management research on COVID-19; (3) to introduce the authors and to summarize their contributions to this special issue; and (4) to provide some suggestions for future research pertaining to global challenges and business in general.

This article introduces the special issue by addressing the following four points related to the COVID-19 pandemic: (1) conceptualization of the crisis, (2) the role of organizations, (3) challenges of the global pandemic and (4) business–society relationships. We briefly relate the papers in this special issue to these four points and we conclude with some thoughts on how to move forward on research in this domain.

The COVID-19 pandemic has proven to be one of the most important challenges to mankind and to organizations in recent years, and many organizations have proven to be very resilient in the face of this. Effective leadership, communication with stakeholders, global organizations and new organizational forms such as cross-sectoral collaborations have all proven important in dealing with this crisis. They will also likely be important for dealing with even more serious crises in the future such as climate change and other challenges referred to in the papers in this issue.

This paper provides an overview and summary of the implications of the papers in this special issue. As such, its originality derives mostly from the originality of the papers contained in this special issue.

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse, and Preuss (2010).

Despite the potential tension between managing corporate social responsibility (CSR) performance and corporate financial performance, researchers have generally established a positive relationship between the two. However, the underlying mechanisms or processes linking CSR efforts to financial performance are not well understood. Managerial accounting researchers can help fill the knowledge gap on linkages between processes, performance measures, and incentives in achieving CSR goals. A particularly important area of potential research is how firms motivate creativity, both individually and collectively, to integrate CSR initiatives into firm processes.

The paper provides a framework for researchers starting out at the intersection of management accounting and CSR.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.

The purpose of this study is to conduct a systematic review to understand state-of-art research related to learning preferences from the aspects of impacts, influential factors and evaluation methods.

This paper uses the systematic synthesis method to provide state-of-the-art knowledge on learning preference research by summarizing published studies in major databases and attempting to aggregate and reconcile the scientific results from the individual studies. The findings summarize aggregated research efforts and improve the quality of future research.

After analyzing existing literature, this study proposed three possible research directions in the future. First, researchers might focus on how to use the real-time tracking mechanism to further understand other impacts of learning preferences within the learning environments. Second, existing studies mainly focused on the influence of singular factors on learning preferences. The joint effects of multiple factors should be an important topic for future research. Finally, integrated algorithms might become the most popular evaluation method of learning preference in the era of smart learning environments.

This review used the search results generated by Google Scholar and Web of Science databases. There might be published papers available in other databases that have not been taken into account.

The research summarizes the state-of-art research related to learning preferences. This paper is one of the first to discuss the development of learning preference research in smart learning environments.

The purpose of this paper is to investigate the impact of website quality on online impulse buying behavior (OIBB) in China, and assess the moderating roles of sales promotion and credit card use.

An online and personal survey from 1,161 online shoppers belonging to three big cities of China – Beijing, Shanghai, and Nanjing – was conducted. A random sampling technique was utilized for data collection. Data were analyzed using validity and reliability tests, confirmatory factor analysis, and structural equation modeling.

Three major findings discovered are: first, the website quality positively affects the OIBB; second, the sales promotion significantly influences OIBB and acts as a strong moderator on the relationship between website quality and online impulse buying; and third, the online impulse purchases are positively influenced by use of credit card, and the use of credit card enhances the relationship between website quality and online impulse buying.

First, the website quality positively affects the OIBB; second, the sales promotion significantly influences OIBB and acts as a strong moderator in the relationship between website quality and online impulse buying; and third, online impulse purchases are positively influenced by credit card use. Moreover, credit card use enhances the relationship between website quality and online impulse buying.

This research is the first to investigate the relationship between website quality and OIBB in China, with sales promotion and credit card use as moderators.

Based on uncertainty reduction theory, this study explores how perceived information transparency mitigates users' perceived uncertainty, which in turn influences their actual purchase behavior. In addition, the moderating effects of cultural tightness on the relationship between perceived information transparency and perceived uncertainty are also considered.

Users with the shopping experience on Xiaohongshu are invited to participate in the survey. Finally, 355 valid longitudinal data are collected.

The results indicate that the three dimensions of perceived information transparency (i.e. perceived product transparency, perceived seller transparency and perceived transaction transparency) can reduce users' perceived uncertainty significantly. Besides, the negative impacts of perceived product and seller transparency on users' perceived uncertainty are stronger when cultural tightness is higher. However, cultural tightness does not moderate the relationship between perceived transaction transparency and users' perceived uncertainty.

First, the authors' research extends the uncertainty reduction theory to the context of social commerce. Second, the authors' research explores the boundary condition under which perceived information transparency varies by identifying cultural tightness as the moderator of the relationship between perceived information transparency and uncertainty. Third, the authors' research enriches the understanding of the cultural tightness of China.

A value‐attitude‐behaviour model was applied to investigate the roles of personal values in e‐shopping consumer behaviour. Structural equation modelling identified that personal values (self‐direction values, enjoyment values and self‐achievement values) were significantly related to positive attitudes toward e‐shopping. Individual attitudes toward e‐shopping were a direct predicator of e‐shopping behaviour and mediated the relationship between personal values and behaviour. This hierarchical relationship among personal values, attitudes and behaviour may be exploited by e‐tailers to position e‐shops and provide a persuasive means for e‐shoppers to satisfy their needs.

The purpose of this study is to determine the enablers of the quality of work life (QWL) of employees working in the Garment industries.

The study was carried out in a fivefold step. In the first step, the enablers of QWL were identified through an exhaustive literature survey, in the second step identified vital few components through Pareto analysis. Then the third step was followed by exploratory factor analysis (EFA) to further, to identify the precise components and validate the same using confirmatory factor analysis in fourth step. The final step included interpretive structural modeling and Cross-Impact Matrix Multiplication Applied to Classification analysis to model the validated components and determine the interrelationships and linkages.

Predominant QWL enablers of employees working in the garment industries are training and development, satisfaction in job, compensation and rewards, relation and co-operation, grievance handling, work environment, job nature, job security and facilities.

In this study, the interpretive structural model is designed based on the opinion of the experts who are working in the garment industry considering the responses from employees in garment sectors. The framework can be extended further to the other sectors.

In future, the researchers in QWL may develop a model to quantify the level of employees’ QWL who are working in different sectors. Enablers of QWL are essential, and based on this further statistical analysis can be carried out. This study will provide limelight to the researchers in choosing the valid and reliable set of enablers for the empirical studies. Organizations can get benefit by implementing the outcome of this research for the enhancement of the QWL of employees.

The study was carried out in 133 garment industries where 851 workers constituted the final valid responses that were considered for analysis. The outcomes from the study help administrators, policy and decision-takers in taking decisions to enhance QWL.

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.

A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.

This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.

This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.

The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.

This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.

This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.