Disruptive impact as the Covid-19 pandemic reduces the motivation of managers working in the supply chain function. A motivation as organizational commitment is crucial for organizations to foster supply chain resilience through enhancement of internal and external supply chain integration. This study draws upon the budgeting literature to explore the role of participative budgeting on the supply chain resilience amid Covid-19 pandemic. Data were collected from 191 managers working in supply chain functions of organizations operating in industrial zones in Vietnam. The technique of partial least square structural equation modelling was used to assess data. The results suggest that Covid-19's disruptive impact increases participative budgeting, which results in organizational commitment. This commitment leads to the enhancement of internal and external supply chain integration, which in turn leads to supply chain resilience. This study is the first study to explore how and why budgeting practices lead to the enhancement of supply chain resilience amid Covid-19 pandemic.

Although prior studies draw upon natural resource-based views, environmental strategy permits competitive advantages, and as such, gains financial performance. However, empirical results are mixed. To shed light on this issue, this study proposes that environmental performance mediates the link between environmental strategy and financial performance. Data were collected from 175 third-party logistic providers currently operating in Vietnam to test the hypotheses. Partial least square structural equation modeling was borrowed to test the data. The results reveal environmental performance partially mediates the link between environmental strategy and financial performance. By considering the mediating effect, this study contributes to the literature by addressing the intervening mechanism of environmental performance on the inconclusive relationship between environmental strategy and financial performance. Besides, this study also extends prior studies by borrowing a concept of environmental strategy, which captures the extent of organizations pursuing this strategy, to explain how and why pursuing this strategy permits environmental and financial performance.

The literature addresses the link between command and control environmental regulation and environmental performance. However, there is a lack of attention paid to how environmental strategy plays a mediating role in this relationship. In addition, the environmental research in the context of third-party logistics service providers seems to be underexplored. Thus, through the theoretical lens of institutional theory and contingency theory, this study examines the mediating role of environmental strategy on the relationship command and control environmental regulation and environmental performance. Data were collected from small and medium enterprises operating in the logistics industry of Vietnam and partial least square structural equation modeling was employed to examine the proposed hypotheses. The result indicates the full mediating effects of environmental strategy on the link between command and control environmental regulation and environmental performance. In this regard, this study contributes to growing empirical evidence showing that the link between environmental regulation and environmental performance is indirect through mediators. Besides, this study also extends the current knowledge of environmental strategy pursued by third-party logistics providers.

Prior studies suggest that differentiating strategy (DS) has an intervening impact on the relationship between entrepreneurial orientation (EO) and performance. However, they only examine the impacts based on each dimension of EO, provide a lack of theory underpinning why this strategy is the mediator, and focus on the manufacturing industry of an emerging market. Addressing these gaps, the purpose of this study draws from the contingency theory in strategic management to examine whether this strategy is the mediator in the context of Vietnam. Partial least square structural equation modeling used to assess the research model with data collected from 142 SMEs operating in Vietnam. The result indicates that DS fully has an intervening effect on the association between EO and SMEs' performance.