Theory Research Articles

Accounting for credit card rewards programmes: the perceptions of managers and experts

Purpose International Financial Reporting Standard (IFRS) 15 required credit card rewards programmes (CCRPs) to reconsider their accounting practices. While Brink and Steenkamp (2023a, 2023b) developed a theoretical accounting model for CCRP transactions after the effective date of IFRS 15, this model should be validated and finalised as an accounting framework. Thus, the purpose of the present paper was to examine the validity of Brink and Steenkamp’s (2023b) model by interviewing CCRP managers and obtaining the opinions of experts in the field, and then develop a framework for accounting for CCRP transactions after the effective date of IFRS 15. Design/methodology/approach A qualitative exploratory approach within an interpretive paradigm was applied. Fifteen semi-structured interviews were conducted with South African CCRP managers, after which the Delphi technique (with 22 experts) was used. All data collected were analysed using thematic analysis, after which the CCRP accounting framework was finalised. Findings The study confirmed parts of the theoretical model, updated the model for what was evident in practice (e.g., not identifying interest as a relevant revenue stream, not differentiating between an open-loop and closed-loop structure and not including interest in the interchange fee) and improved the model by including alternative accounting treatments and additional guidance (e.g., to determine how the CCRP transaction should be viewed and to determine the value of award credits without an observable value). Practical implications The CCRP accounting framework provides practical guidelines for CCRP accounting and will assist managers of CCRPs in their decision-making processes and the application of judgement. Originality/value The study developed a CCRP accounting framework embedded in a decision tree and included all possible alternatives for accounting for CCRP transactions, which is a novel contribution to the field.

Does psychology fail in the face of genocide? Insights about Gaza before and after October 7, 2023

Purpose The purpose of this paper is to explore the role of psychologists working with a community mental health center in the Gaza Strip, using Freirean pedagogical and Fanonian post-colonial theories as a framework. The study aims to highlight how political injustice contributes significantly to psychological distress in the region. It emphasizes the importance of collective well-being, liberatory practices and agency in therapeutic work. This research seeks to demonstrate that psychology and science cannot remain politically neutral, as they are inherently imbued with values that can either uphold oppressive systems or promote resistance and advocacy for change. Design/methodology/approach This study uses a theoretical and qualitative approach, drawing from Freirean pedagogical and Fanonian post-colonial frameworks. It involves reflective analysis of the authors’ experiences as psychologists from Italy and South Africa working with a community mental health center in Gaza. The research includes a critical examination of political and social contexts that affect mental health in the region. Through the roles of trainers, clinical supervisors and researchers, the authors integrate liberatory psychological practices and emphasize solidarity with the people of Gaza, providing insights into the interplay between political contexts and psychological well-being. Findings The findings indicate that political injustice is a primary cause of psychological distress in Gaza. The research underscores the dual role of mental health professionals: while they might inadvertently promote adjustment to oppressive systems, they also have the potential to enhance resistance, advocacy and activism. The study reveals that liberatory psychological practices can empower individuals and communities, fostering agency and collective well-being. Furthermore, the mental health needs of the population, alongside humanitarian aid and physical safety, are critical for the current crisis and future rebuilding efforts in Gaza. Research limitations/implications This paper is limited by its qualitative nature and the specific context of the Gaza Strip, which may not be generalizable to other settings. However, it provides valuable insights into the role of psychology in politically charged environments. The implications for further research include the need to explore liberatory practices in other conflict-affected areas and to examine the impact of psychologists’ roles as advocates for change. The study highlights the importance of integrating political awareness into psychological practice and research, encouraging professionals to engage actively in addressing systemic injustices. Practical implications The practical implications of this work emphasize the need for mental health professionals to incorporate political awareness and advocacy into their practice. By doing so, they can support communities in resisting oppressive systems and promote collective well-being. The research suggests training programs for psychologists that focus on liberatory practices and agency, equipping them to work effectively in conflict zones. Additionally, the study advocates for strengthening psychological services in Gaza, both during and after crises, to address the population’s mental health needs and support rebuilding efforts. Social implications The social implications of this paper highlight the critical role of psychology in addressing the political and social determinants of mental health. By aligning psychological practice with liberatory principles, mental health professionals can contribute to social justice and empower communities to resist oppression. The study advocates for a shift in the perception of psychology as a politically neutral discipline, urging professionals to engage actively in social change. It underscores the importance of solidarity with marginalized populations and the need for mental health support that is responsive to the broader socio-political context. Originality/value This essay offers original insights into the application of Freirean and Fanonian theories in the context of mental health work in Gaza. It provides a unique perspective on the role of psychologists as agents of change and solidarity in politically oppressive environments. The research contributes to the growing body of literature on the intersection of psychology and social justice, highlighting the potential of liberatory practices to empower communities. By challenging the notion of political neutrality in psychology, this study adds value to the discourse on the ethical responsibilities of mental health professionals.

Mindfulness in the business context: a multi-level model

Purpose The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative, multi-level model of mindfulness based on a holistic approach that can contribute to better governance practices and lead to competitive advantages. Design/methodology/approach To fulfil this aim, an extensive integrative review of the literature, from the main articles about this topic, was made. Findings This study shows that the concept of mindfulness, a conscious presence or full attention and its relation with organisations or firms’ personal, behavioural and social characteristics, in the current context of great adversity, uncertainty and unpredictability, is of interest at the individual, organisational and social level. Practical implications This conceptual study has important implications for both practice and theory. It demonstrates that mindfulness significantly impacts the manager/business person’s ecosystem at the individual, organisational and social levels, particularly in relation to Sustainable Development Goals. Originality/value This study introduces a comprehensive theoretical model that explains this relationship and organises information from a multi-level perspective. This approach can contribute to the advancement of theory by clarifying and discussing the role of mindfulness at the individual, organisational and societal levels. It also identifies opportunities and outlines future research directions, aiming to promote more sustainable development.

Social capital, psychological contract fulfillment and buyer-supplier collaboration: the moderating roles of guanxi orientation and market uncertainty

Purpose Drawing on signaling theory and social capital theory, this study aims to examine the underlying mechanisms and contingencies of the relationships between social capital (SC) and collaboration in buyer-supplier relationships (BSRs). This is achieved by evaluating the mediating effect of psychological contract fulfillment (PCF) and the moderating roles of guanxi orientation and market uncertainty. Design/methodology/approach The current study used a survey method to collect data from 271 buyers in China. Structural equation modeling (SEM) and moderated regression analysis were applied to examine the hypotheses. Findings The positive effect of structural and relational SC on buyers’ collaborative behaviors is partially mediated by buyers’ PCF. In contrast, the positive effect of cognitive SC on collaboration is fully mediated by buyers’ PCF. Guanxi orientation strengthens the indirect effect of buyers’ PCF on the cognitive SC-collaboration relationship and relational SC-collaboration relationship. Market uncertainty amplifies the relational SC-collaboration relationship. Originality/value Prior studies have presented mixed evidence of the effect of SC on collaboration and have paid little attention to the underlying mechanisms and conditions moderating the effect. This research proposes a theoretical model that integrates signaling theory and social capital theory to explore how three dimensions of SC can enhance buyer collaboration through buyers’ PCF under different levels of guanxi orientation and market uncertainty.

The impact of R&D factors flow and regional absorptive capacity on China’s economic growth: Theory and evidence

Innovation is the source of economic growth. Innovation in a region comes from its own knowledge creation and knowledge spillovers from other regions. Previous studies showed that R&D factors flow benefits knowledge spillover, thereby promoting economic growth. But these studies ignored the impact of a region’s knowledge-absorptive capacity on knowledge spillovers. Ignoring the impact of regional absorptive capacity means that the knowledge spillover from the same R&D factors flow is the same, clearly inconsistent with reality. This thesis analyzes the impact of R&D factors flow on economic growth and explores the moderating effect of regional absorptive capacity on the relationship between R&D factors flow and economic growth from theoretical and empirical perspectives. First, we construct a knowledge creation and diffusion model of the new economic geography, including regional absorptive capacity, and analyze the theoretical logic of the flow of R&D factors and regional absorptive capacity influencing economic growth. Second, we employ spatial econometric models to examine the impact of R&D factors flow and regional absorptive capacity on economic growth, utilizing panel data of 30 provinces in China from 2008 to 2021. The results demonstrated a spatial positive correlation between regional economic growth in China. The R&D factors flow could have significantly promoted not just a region’s direct economic growth, but also the economic growth of surrounding regions via spatial spillover effects. Furthermore, the stronger the regional absorptive capacity, the greater the direct effects and spatial spillover effects of the R&D factors flow on economic growth. The novelty of this article is to introduce regional absorptive capacity into the theoretical model, refine the methodology for assessing regional absorptive capacity in empirical research, and examine its moderating effect between the inflow of R&D factors and regional economic growth. This article reveals that the positive impact of the inflow of R&D factors on spatial spillovers and economic growth varies depending on regional absorptive capacity. According to the conclusions above, enhancing regional absorptive capacity is equally important as facilitating the flow of R&D factors. Therefore, it is vital for a region to strengthen its absorptive capacity for new knowledge while promoting R&D factors flow. The study provides valuable policy insights for accelerating the flow of innovation factors, enhancing regional absorptive capacity, and consequently promoting long-term sustainable economic development in the region.

Nonlinear waves in a sheared liquid film on a horizontal plane at small Reynolds numbers

The nonlinear waves in a sheared liquid film on a horizontal plate at small Reynolds numbers are examined by theoretical and numerical approaches. The analysis employs the long-wave approximation along with finite difference schemes. The results show that the surface tension can suppress disturbances and prevent the occurrence of singularities. While the film flow is driven by the shear stress on the interface, its instability highly depends on the magnitude and direction of gravity. Specifically, when the direction of gravity is opposite to the wall-normal direction, perturbations are stabilized by gravity. In contrast, when these two directions are the same, the gravitational force is destabilizing, and stationary travelling waves can exist if a balance is reached between the effects of gravity and surface tension. For the steady solitary waves, there are quasi-periodic oscillations occurring between two stationary points, indicating the presence of heteroclinic trajectories. For periodic waves, the evolutions are sensitive to several parameters and initial disturbances, while one steady-state wave exhibits a sine function-like behaviour.

Exploring the Relationship Between Technological Progress, Human Capital, Political Uncertain, Energy Consumption, and Economic Growth: Evidence from a Panel Data Analysis

AbstractThis study examines the determinants of economic growth by integrating technological progress, human capital, energy consumption, and monetary policy uncertainty in an extended theoretical model. The empirical investigation covers 18 economies from 2009 to 2019 and applies the Bias-Corrected Estimation (BC) and Generalized Method of Moments (GMM) techniques. The findings reveal that while gross capital formation is a significant growth driver, financial development has no meaningful impact. Notably, intermediate education contributes positively to growth, whereas advanced education surprisingly shows a negative effect. Additionally, the results indicate a direct relationship between renewable energy consumption and growth, with oil consumption having a negative impact. Political instability, measured by the Global Economic Policy Uncertainty (GEPU) index, also hinders growth.

Flexural behaviour of stone slabs with prefabricated prestressed CFRP-reinforced stone strips

A strengthening technique incorporating prefabricated, prestressed, carbon-fibre-reinforced polymer (CFRP)-reinforced stone strips for stone slabs was proposed. To investigate the flexural behaviour of strengthened stone slabs, an experimental campaign consisting of 11 stone-slab specimens was conducted by considering the reinforcement ratio, the prestress level, the length of stone strip and the strengthening method as the main parameters. By installing strain gauges on the CFRP bars and stone slabs, the stress-transfer efficiency between different components of the strengthened stone slab during prestressing and strengthening processes were monitored. The results showed that the temporary device could effectively maintain the prestress imposed in the CFRP bars and transfer it to the stone slabs to be strengthened. Further four-point bending tests indicated that the prefabricated stone strips shifted the failure mode of bare stone slabs from brittle fracture to ductile, with obvious deflection and multiple flexural cracks. The load plotted against deflection responses of the strengthened slabs showed three stages, and a significant increase in the load-carrying and deformation capacities was observed when compared to those of the bare stone slabs. Finally, simplified theoretical models for predicting the flexural strength and initial stiffness of the strengthened stone slabs were proposed and assessed.

Design Thinking

In today’s increasingly competitive Higher Education (HE) market, academic jobs are more precarious than ever. The way academics do their day-to-day job is under increasing scrutiny, with their outputs measured through the rigid lens of performativity and financial profit. Professional Learning (PL) is an institutional approach aimed towards achieving and sustaining high quality teaching and innovation among academic staff. The significance of PL to developing academics’ skills and fostering their professional identity has been confirmed by peer reviewed research. However, how to design and deliver PL that is meaningful to academic workforce, while empowering academics and supporting them in finding solutions to their teaching and learning problems, remains up for debate. This paper offers a conceptual way forward; arguing for a complete re-think of the predominant way of doing PL in universities in favour of placing Design Thinking (DT) at the heart of the matter. Grounded within a robust theoretical approach and scaffolded with a practical toolkit, DT can enable a nurturing environment to engage and empower academics, building their confidence and equipping them with a methodology for problem solving into the future.

The Breakdown: Police-Community Communication and its Impact on Safety and Security in South Africa

The article explores the importance of good police-community communication in South Africa, focusing on the historical context, theoretical models, and factors affecting collaboration and trust. It highlights the role of community policing programs in safety advocacy and the challenges in productive police-community relations. . Methodological approach: review of the body of literature on the relationship between the police and the community in South Africa. Examples of particular police-community collaborations. The study suggests that effective public safety and crime reduction depend on trust and cooperation between police and communities. It suggests strategies to enhance ties, such as increasing openness, accountability, and community involvement. The audience includes academics and students, emphasizing the importance of efficient police- community communication for a secure South Africa, promoting justice and equity. The findings can guide policy choices and strengthen plans for public safety in South Africa. This study explores strategies to improve police-community collaborations in South Africa, focusing on public safety, crime reduction, and trust. It highlights the importance of openness, accountability, and community involvement in fostering these relationships. The study's findings can guide policy decisions and strengthen plans for public safety, promoting social justice and equality. The audience includes policymakers, law enforcement officers, community leaders, academics, and students. A safe and secure South Africa relies on efficient police-community communication.

Homework quality and student achievement: the mediating role of motivation and emotions

ABSTRACT This study examined the direction and strength of relationships between homework quality (homework quality, feedback quality, autonomy support), homework motivation (expectancy and value), negative homework emotions, homework behaviour (homework time, homework completion) and academic achievement. Research data were collected from 628 secondary school students. The study tested two theoretical models. According to the findings, students’ motivation to do homework increases in parallel with an increase in teacher effort in selecting homework topics and providing feedback. Similarly, practices that provide autonomy in the homework process are also associated with increased motivation. The increase in homework quality leads to a decrease in negative emotions associated with homework. In parallel with the increase in homework quality, there is also an increase in homework completion behaviour. The relationship between homework quality and homework behaviour and academic achievement is mediated by homework motivation, but not by negative homework emotions. Expectancy and value are positively related to both homework completion and academic achievement. Expectancy and value are positively related to each other and negatively related to negative homework emotions.

Game Evolution Research on the Choice of Training Strategies between Clinical Departments and Doctors under the Background of Hospital-Provided Training

Objective: This study aims to explore the dynamic game process of training participation strategies among hospitals, clinical departments, and newly recruited doctors, as well as the impact of hospital intervention on this process. By applying game evolution theory, a comprehensive model is constructed to analyze the decision-making logic of training participation and propose new training strategies to promote the professional growth of newly recruited doctors and improve hospital service quality. Methods: The stability of dynamic game equilibrium points was analyzed by constructing Jacobian matrices, considering nine different game scenarios with and without hospital intervention. An empirical study from a hospital was introduced to verify the theoretical model's predictions. Results: The study found that without hospital intervention, clinical departments and newly recruited doctors tend to choose not to participate in training. After hospital intervention, through the provision of resources and incentives, the participation and effectiveness of training significantly improved. Conclusion: The study reveals the crucial role of hospital intervention in promoting the participation of newly recruited doctors in training and proposes a training strategy that combines theory and practice. This strategy not only helps new doctors quickly adapt to the hospital environment but also improves the quality of medical services, providing talent support for the hospital's continuous development. It offers theory-based decision support for hospital managers and provides new ideas for the improvement of future medical education and practice.

Mathematical model of velocity and distribution law in gas lift reverse circulation well washing flow field for drilling shaft sinking

To reveal the velocity distribution law of a gas lift reverse circulation well washing flow field in drilling shaft sinking, a velocity mathematical model of well washing flow field is established. The theoretical analytical solutions and velocity distribution laws in the drill pipe and bottom hole were provided and validated through numerical simulations and similar model tests. Furthermore, this study explores the impacts of mud circulation, wind pressure, rock debris, and mud properties on the flow field distribution, presenting the sensitivity order of the factors. This study indicated the following findings. (1) The velocity theoretical model of well washing flow field was validated through numerical simulation and similar model tests, and the relative error ranged from 4.2 to 18.5%, demonstrating the high consistency. (2) The rock debris and mud experienced slight and consistent deceleration within the drill pipe. Upon reaching the gas input end, the axial upward return of the multiphase flow resulted in a “jumping” sharp increase. (3) The mud circulation, wind pressure, and void fraction positively correlated with the multiphase fluid velocity in the drill pipe, but negatively correlated with the mud density and slag content. The axial upward velocity of the rock debris decreased with increasing particle size and density. (4) The sensitivity of each factor to the discharge speed of rock debris was summarized as follows: air content > mud circulation > wind pressure > mud density > rock debris density > rock debris particle size > slag content. These findings could offer a theoretical basis for selecting well washing parameters and enhancing drilling and washing efficiency.

Carrying Ostracism Overnight: The Cognitive Mechanism Underlying the Effect of Daily Workplace Ostracism on Next‐Day Work Engagement

ABSTRACTIntegrating cognitive appraisal theory of stress and attachment theory, the current study explored the influence of daily workplace ostracism on employee short‐term work engagement and examined the mediating role of negative work reflection and the moderating effects of employee attachment styles (i.e., attachment avoidance and attachment anxiety). To test the theoretical model, we employed an experience sampling method to collect daily diary data over 10 consecutive workdays, resulting in a final sample of 834 observations drawn from 133 participants. Results of multilevel path analysis indicated that daily workplace ostracism was negatively related to employee next‐day work engagement through negative work reflection at night. In addition, we found that employee attachment avoidance not only moderated the within‐person relationship between daily workplace ostracism and negative work reflection at night but also alleviated the indirect effect of daily workplace ostracism on next‐day work engagement via negative work reflection at night. Taken together, our study contributed by unfolding the dynamic cognitive appraisal process of workplace ostracism and identifying the significant role of attachment avoidance in shaping employees' cognitive reactions to daily workplace ostracism.

Towards theoretically understanding how long-term memory semantics can support working memory performance.

Working memory is the system that supports the temporary storage and processing of information. It is generally agreed that working memory is a mental workspace, with a combination of resources operating together to maintain information in mind for potential use in thought and action. Theories typically acknowledge the contributions of long-term memory to this system. One particular aspect of long-term memory, namely semantic long-term memory, can effectively supplement or "boost" working memory performance. This may be a relatively automatic process via the semantic properties of the stimuli or more active via strategy development and implementation. However, the precise mechanisms require greater theoretical understanding. In this review of the literature, we critically discuss theoretical models of working memory and their proposed links with long-term memory. We also explore empirical research that contributes to our understanding of the ways in which semantics can support performance of both verbal and visuospatial working memory tasks, with a view to potential intervention development. This includes the possibility of training people with lower performance (e.g., older adults) to use semantics during working memory tasks. We conclude that semantics may offer an opportunity to maximise working memory performance. However, to realise this potential, more research is needed, particularly in the visuospatial domain.

Anomalous scaling of branching tidal networks in global coastal wetlands and mudflats

Branching networks are key elements in natural landscapes and have attracted sustained research interest across the geosciences and numerous intersecting fields. The prevailing consensus has long held that branching networks are optimized and exhibit fractal properties adhering to power-law scaling relationships. However, tidal networks in coastal wetlands and mudflats exhibit scaling properties that defy conventional power-law descriptions, presenting a longstanding enigma. Here we show that the observed atypical scaling represents a universal deviation from an ideal fractal branching network capable of fully occupying the available space. Using satellite imagery of tidal networks from diverse global locations, we identified an inherent “laziness” in this deviation—where the increased ease of channel formation paradoxically decreases the space-filling efficiency of the network. We developed a theoretical model that reproduces the ideal fractal branching network and the laziness phenomenon. The model suggests that branching networks can emerge under a localized competition principle without adhering to conventionally assumed optimization-driven processes. These results reveal the dual nature of branching networks, where “laziness” complements the well-known optimization process. This property provides more flexible strategies for controlling tidal network morphogenesis, with implications for coastal management, wetland restoration, and studies in fluvial and planetary systems.

Gender-sensitive and intersectionality-informed health indicators for health reporting: a scoping review protocol

IntroductionGender is a well-established social determinant of health and health (in)equality. Gender-sensitive health indicators for health monitoring and health reporting can support gender mainstreaming in relevant policy areas and inform...

Meta-analytic structural equation modeling for exploring workplace friendship, well-being, and organizational commitment.

Workplace friendships, which are informal relationships in the workplace, foster mutual trust, assistance, and emotional support and create a sense of belonging among coworkers. Employees with positive perceptions of their job responsibilities, psychological needs, and work environment experience happiness, satisfaction, and an overall sense of well-being. A heightened sense of well-being in the workplace positively affects employee satisfaction with job tasks and the work environment, reinforcing employees' sense of belonging and organizational commitment. The study proposed and validated a theoretical model, with meta-analytic structural equation modeling employed to conduct quantitative, empirical research on workplace friendships, well-being, and organizational commitment in Taiwan and to analyze correlations between relevant variables. The theoretical model was further validated through structural equation modeling, which yielded favorable goodness of fit in terms of various indicators. The mediating effect of well-being was verified through bootstrapping analysis. Within a 95% confidence interval, the total effect size of workplace friendships on organizational commitment was 0.549, which is the sum of its direct effect (0.255) and indirect effect (0.294). This finding indicates that well-being plays a mediating role in the association between workplace friendships and organizational commitment. The proposed theoretical model in this study is supported. Finally, the research results are discussed, and practical suggestions are provided.

Equilibrium oxygen isotope fractionation in Mg(OH)2-Ca(OH)2-H2O: Implication from in situ high-temperature and high-pressure vibrational spectra

Abstract Equilibrium oxygen isotope fractionations have been extensively studied between H2O and minerals (like brucite-type hydroxides) in isotope geochemistry. In this study, pure 18O-enriched hydroxides were synthesized through reactions between M3N2 (M = Mg and Ca) powders and H218O water. In situ high-temperature (T) and high-pressure (P) Raman and Fourier transform infrared (FTIR) spectra were systematically collected for these phases. The observed 18O-16O effect on the frequency shifts aligns with the theoretical model, and has little impact on the anharmonic O-H potential well. The calculated intrinsic anharmonic parameters (ai) for both lattice and OH-stretching modes are essentially identical between M(16OH)2 and M(18OH)2, satisfying the classical limit for the Helmholtz free energy at extremely high temperature. Based on the measured vibrational data, the equilibrium oxygen isotope fractionation β(T,P) factors were modeled for both hydroxides. Both the intrinsic and external anharmonic contributions are smaller than the experimental uncertainties, and this model is also validated by ab initio calculation. Next, the 103·lnα(T) profiles were computed between brucite/portlandite and H2O, which are consistent with the reported oxygen isotope exchange measurements above 200 °C. Additionally, the discrepancy between this equilibrium model and the precipitation experiment below 120 °C also provides useful information for investigating the mechanism of kinetic isotope fractionation. The predicted 103·lnαbrucite-portlandite(T) curve also agrees well with points inferred from the 18O-16O exchange measurements, while the pressure effect can be ignored for 18O-16O fractionations. Therefore, vibrational spectroscopic measurements, including both Raman and infrared spectroscopies, have valuable applications in studying equilibrium non-metallic isotope fractionations in minerals.

Crisis response strategies: a digital reluctance perspective

AbstractThis research examines the convergence of digitalisation and managerial capabilities in shaping effective crisis response strategies, with a particular focus on understanding the factors that contribute to managers’ digital reluctance. In a two-wave study conducted during the COVID-19 pandemic (2020–2022) through a Dynamic Managerial Capability (DMC) lens, we incorporate the qualitative data from managers of four coworking spaces into a theoretical model that assesses digitalisation as a determinant of DMC in crisis management. Our findings show that digital sensing, digital seizing, and digital reconfiguration capabilities effectively coordinate the survival process. Additionally, we introduce the concept of ‘digital reluctance’ as a constraint on DMC in the context of digitalisation. This behaviour stems from a combination of social, human and cognitive factors, including an avoidance of costly digital tools due to limited resources, scepticism about the ability of digital tools to address core challenges, lack of a compelling competitive advantage, intrinsic confidence in digital maturity, challenges in managing employee learning, and reluctance to sustain digital initiatives that do not yield immediate results. With a theoretical contribution to the crisis management literature, our study provides a better understanding of digital coping mechanisms, highlighting the importance of managers’ social, human and cognitive capabilities. Practically, we analyse the managerial perspectives and pathways for adopting digital technologies to survive in crisis disruptions, against liquidity and solvency threats. Finally, we outline the relevant strategies for achieving business outcomes at four different levels of leveraging digitalisation and DMC exploitation.