This research delves into the intricate dynamics of ethical leadership within the context of Vietnamese Small and Medium Enterprises (SMEs). By scrutinizing its impact on organizational effectiveness, the study unveils a comprehensive understanding of the interconnectedness between ethical leadership, knowledge sharing, and organizational learning. Employing a mixed-methods approach, the research investigates the mediating roles played by knowledge sharing and organizational learning in the relationship between ethical leadership and organizational effectiveness. Through empirical analysis and case studies, this study contributes valuable insights to the literature, offering practical implications for fostering ethical leadership practices in Vietnamese SMEs to enhance overall organizational effectiveness. The findings shed light on the nuanced mechanisms through which ethical leadership contributes to sustainable success, emphasizing the pivotal roles of knowledge sharing and organizational learning in this intricate relationship.

This research explores the critical influence of corporate culture on small and medium-sized enterprises’ (SMEs) crisis response abilities under varied cross-cultural environments. Amid the disruptive backdrop of the COVID-19 pandemic, SMEs globally have faced unprecedented challenges. This study addresses a gap in the existing literature by conducting a cross-cultural analysis of SMEs in China, Thailand, and Germany to understand how corporate culture affects crisis management. Utilizing a competitive cultural value model, the research categorizes corporate culture into four dimensions: group culture, development culture, hierarchy culture, and rational culture. These cultural dimensions are investigated in relation to their impact on crisis response abilities. Additionally, national cultural dimensions such as individualism and uncertainty avoidance are examined as moderating variables. The findings reveal that group and development cultures positively influence crisis response abilities, enhancing organizational resilience and adaptability. Conversely, hierarchy culture negatively affects crisis management, hindering flexible response strategies. Rational culture supports structured crisis response through goal-oriented practices. National culture significantly moderates these relationships, with individualism and high uncertainty avoidance impacting the effectiveness of organizational cultural dimensions in crisis scenarios. This study offers theoretical advancements by integrating cultural dimensions with crisis response strategies and provides practical implications for SMEs striving to enhance their resilience and adaptability in a globalized business environment.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This research aims to analyze the relationship between financial literacy variables and financial inclusion, the relationship between financial literacy variables and financial technology, and the relationship between financial technology variables and financial inclusion. The analysis of this research is to learn more about how financial literacy and the use of financial technology influence financial inclusion. This type of research is associative quantitative. Next, the relationship between these variables is explained using statistical formulas. Consequently, the term for this research is “quantitative research”. The study population is the number of people who use financial services. For this sampling, the purposive random sampling method was used. The following criteria are determined in sampling: 1) Minimum age 17 years, this is intended to take the minimum age standard in sampling and is considered capable of understanding the contents of the questionnaire statements. 2) Have ever used financial services. In this study, 11 question items were used to measure 3 variables, so this study used the largest range, namely 231 respondents. The intervention variable will be used as a reference for the Partial Least Square (PLS) method to analyze this research data. This study uses a causal model (causal modelling, relationships, and influence) or path analysis. The hypothesis that will be discussed in this research is tested using the Structural Equation Model (SEM), which is operated with Smart PLS. The results of this research show that financial literacy has a positive and significant impact on financial inclusion in society. Financial literacy has a positive and significant impact on financial technology. financial technology has a positive and significant impact on financial inclusion, financial technology can offset the impact of financial literacy on financial inclusion. The results of this research are used as input for the community so that they pay more attention to their internal human resources related to financial products that can be used for investment. With knowledge of the right financial products, it is hoped that they can create good financial behaviour so that an awareness of the importance of carrying out good financial planning. For financial institutions, it is hoped that this can increase easy access to financial products and services, in particular credit for businesses as additional capital for the community.

The purpose of this research is to investigate the relationship between transformational leadership variables and organizational citizenship behavior (OCB) variables, investigate the relationship between job satisfaction variables and organizational citizenship behavior (OCB), and investigate the relationship between organizational commitment variables and organizational citizenship behavior (OCB). This research method uses quantitative methods. In this study, the researchers used a simple random sampling technique with a sample size of 368 SMEs employee. The data collection method for this research is by distributing an online questionnaire designed using a Likert scale of 1 to 7. The data analysis technique uses Partial Least Square—Structural Equation Modeling (PLS-SEM) and data analysis tools use SmartPLS software version 3.0. The stages of data analysis are validity testing, reliability testing and hypothesis testing. The independent variables in this research are transformational leadership, job satisfaction and organizational commitment, while the dependent variable is organizational citizenship behavior (OCB). The results of this research are that transformational leadership has a positive influence on organizational citizenship behavior (OCB), Job Satisfaction has a positive influence on organizational citizenship behavior (OCB) and organizational commitment has a positive influence on organizational citizenship behavior (OCB). The theoretical implications of this research support the results of previous research that transformational leadership, job satisfaction, and organizational commitment make a positive contribution to increasing organizational citizenship behavior in SME employees. The practical implication of this research is that SME owners apply transformational leadership, create work breadth and create organizational commitment within the SME organization to support increasing employee organizational citizenship behavior so that it can encourage increased performance and competitiveness of SMEs.