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Family firms strive for transgenerational survivability. Thus, bankruptcy is a daunting event. Whether family firms fail for other causes than non-family firms has been scarcely researched and is investigated in this study.

The paper draws on a sample of 459 Austrian bankruptcy cases to examine the effects of the distinct characteristics of family firms on failure causes.

Our results indicate that family firm characteristics impact their failure, as bankruptcy causes differ from non-family firms. While family firms fail less often than non-family firms due to unqualified management and poor business-economic competencies, external bankruptcy causes, in particular bad debt and economic slowdown, are more widespread.

As our findings suggest that the close social bonds of family firms may become a burden in crisis situations and make them especially prone to external bankruptcy causes, owner-managers should pay more attention to the dependencies, deficiencies and risks that come with their binding social ties. Moreover, they should rely on external advice and appropriate management tools to better recognize and fend off the resulting risks.

To the best of our knowledge, this is the first study that quantitatively examines differences in bankruptcy causes between family and non-family firms.

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

Higher education institutions are regarded as forerunners and pioneers of sustainability. However, it is to question whether they actually fulfill their role model function. This paper aims to reveal whether selected universities in Australia and Austria meet the reporting expectations about their activities on sustainability in very heterogeneous environments.

Annual reports of selected universities in Australia and Austria are screened by the qualitative text analysis suggested by Mayring to identify their information policy on sustainability. Following the standard definitions, sustainability comprises economic, environmental and social aspects as main categories, which are supplemented further by specifically adapted eight subcategories.

The results reveal that the universities concentrate on economic information, preferably on accounting, whereas social aspects are of second importance. Environmental activities that essentially shape the image of sustainability for the majority of the stakeholders are mostly unattended.

For further research, the authors suggest analyzing the reports of additional countries to get a bigger picture on the role of sustainability information in university reporting. Possible limitations are because of language use and time requirements, as each report must be encoded manually.

The results reveal the gaps that standard setters should fill by enforcing sustainability content in universities’ reports.

This paper is the first to analyze the annual reports of international universities in respect to sustainability. Hereby, we further fill a gap by applying a qualitative text analysis on the basis of individually derived categories to reveal the sustainability aspects more precisely.

Inconsistent research output makes critical literature reviews crucial tools for assessing and developing the knowledge base within a research field. Literature reviews in the field of supply chain management (SCM) are often considerably less stringently presented than other empirical research. Replicability of the research and traceability of the arguments and conclusions call for more transparent and systematic procedures. The purpose of this paper is to elaborate on the importance of literature reviews in SCM.

Literature reviews are defined as primarily qualitative synthesis. Content analysis is introduced and applied for reviewing 22 literature reviews of seven sub‐fields of SCM, published in English‐speaking peer‐reviewed journals between 2000 and 2009. A descriptive evaluation of the literature body is followed by a content analysis on the basis of a specific pattern of analytic categories derived from a typical research process.

Each paper was assessed for the aim of research, the method of data gathering, the method of data analysis, and quality measures. While some papers provide information on all of these categories, many fail to provide all the information. This questions the quality of the literature review process and the findings presented in respective papers.

While 22 literature reviews are taken into account in this paper as the basis of the empirical analysis, this allows for assessing the range of procedures applied in previous literature reviews and for pointing to their strengths and shortcomings.

The findings and subsequent methodological discussions aim at providing practical guidance for SCM researchers on how to use content analysis for conducting literature reviews.

In the last years the penetration of enterprise resource planning (ERP) systems within small, medium and large organizations increased steadily. Organizations are forced to adapt their systems and perform ERP upgrades in order to react to rapidly changing business environments, technological enhancements and rising pressure of competition. The purpose of this paper is to focus on the critical success factors for such projects.

The paper is based on a literature review and qualitative interviews with CEOs, CIOs, ERP consultants and project managers who recently carried out ERP upgrade projects in their respective organizations.

This paper identifies 14 critical success factors for ERP upgrade projects. Amongst others, effective project management, external support, the composition of the ERP team and the usage of a multiple system landscape play a key role for the success of the ERP upgrade. Furthermore, a comparison to the critical success factors for ERP implementation projects was conducted, and even though there are many similarities between these types of projects, several differences emerged.

ERP upgrade projects have a huge impact on organizations, but their success and antecedents for it are currently under-researched.

This paper aims to explore interorganisational collaboration on event security in Germany. Therefore, it focusses on perceptions of representatives from emergency and law enforcement agencies (ELEAs) as well as commercial event stewards and security providers (ESSPs) who work together in the area. The following questions are addressed in this paper: how do the actors perceive inter-organisational collaboration on event security? In these actors' view, what factors define collaboration?

For this study, a literature review was carried out on success-critical factors of inter-organisational collaboration at security-related settings. The results have been grouped into categories, which are assigned to sociotechnical core elements. These are the basis of a qualitative content analysis of 47 semi-structured interviews with ELEA and ESSP representatives in the context of 15 major events in Germany.

The findings support the assumption that interorganisational collaboration on event security theoretically and in the perception of on-site experts emerges as a sociotechnical system within the setting of major events. Successful collaboration is determined by human, technical and organisational factors, which interconnect the collaborating actors and ideally stabilise their work relations.

This article contributes to the literature regarding event and security research. The results provide insights into hitherto under-represented perspectives of stakeholders on collaboration in event security. The sociotechnical category system adds an approach for the systematic analysis of interorganisational security production.

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this process introduces various uncertainties to firms within CSCs. This is a gap that still requires an in-depth analysis, particularly to answer the question of how firms align the operationalization of R-imperatives with uncertainty management to improve sustainability performance and accelerate the transition toward CSCs.

This paper fills this gap through a multiple-case study, whereby nine firms from varying structures, regions and manufacturing industries were examined. Qualitative content analysis was employed to examine the collected primary (27 semi-structured interviews) and secondary data (internal management reports, publicly available corporate reports and website content).

The findings support the evidence that the operationalization of R-imperatives is not a straightforward process. Within-firm and SC uncertainties largely emerged and made the building of CSCs complex. Consequently, strategies aimed at reducing uncertainty were paramount to managing uncertainties and enhancing sustainability performance. For instance, implementing durable or modular designs helped firms easily reuse, repair and recycle products. In turn, firms achieved material efficiency and contributed to extending the life cycle of products.

This paper explains how firms can align R-imperatives operationalization with uncertainty management to improve sustainability performance and enhance CSCs. Accordingly, firms should complement R-imperatives operationalization with proactive uncertainty management and an assessment of all environmental, economic and social sustainability dimensions.

This paper fills a critical gap in circular supply chain management literature by unveiling its linkage with uncertainty management and sustainability performance. Empirical insights from nine firms within CSCs are provided to guide scholars and managers interested in implementing R-imperatives.

This study aims to explore the extent to which schools principals serving disadvantaged communities in Germany are able to set appropriate goals and choose suitable measures for improving their schools according to the specific challenges they face. The authors determine whether principals are able to identify their schools' challenges or whether they merely follow “universal recipes” of the school effectiveness research paradigm regardless of their particular school context. This effectiveness-driven accountability approach requires an in-depth evaluation of the school and its stakeholders and might lead to a new attitude toward failure that sees it as an essential part of developing effective school improvement plans.

The authors conducted descriptive and correlative analyses as well as exploratory and confirmatory factor analyses using longitudinal data of 164 school principals. Through cross-sectional analyses, the authors investigated the connection among challenges, goals and measures and how they correlated with (self-reported) improvements.

From a leadership perspective, priorities for school improvement should be aligned with the school-specific challenges they identify and the goals they set to address them.

The extent to which legislation concerning individual school quality development programs can translate into feasible and effective actions is unclear. Caution should be taken when interpreting the findings of this study, as they reflect school principals' self-selected evaluation measures and therefore might be biased.

In future research, emphasis should be placed on school management processes, in particular, the development of strategic decision-making, structuring of target perspectives and derivation of steps in school improvement and instructional development. The authors recommend the government offer school principals appropriate and adequate training and support services to prevent them from overburdening their staff.

This paper contributes to a deeper understanding of processes concerning strategic leadership, as opposed to operative management, of schools by revealing context-sensitive considerations.