This study investigates the impact of sustainability dimensions (economic, environmental, and social) on financial performance. A quantitative research design was used, and data were collected from employees working in small businesses in Saudi Arabia. A convenience sampling technique was used to gather responses from 332 employees. Data analysis was performed with structural equation modeling. The results revealed that sustainability dimensions such as economic, environmental, and social practices have a significant and positive influence on financial performance. Social sustainability exerts a stronger influence on the financial performance of small businesses. Altogether, it explains 59.1 percent of the variance in financial performance, which signifies strong explanatory power. The study findings indicate that sustainability initiatives as part of a business strategy bring financial success. Moreover, small businesses can perform better with economic, environmental, and social practices. Thus, it leads to enhancing operational efficiency, stakeholder trust, and profitability in line with the national agenda under Vision 2030. Practitioners can take advantage of adopting sustainable business approaches in order to enhance organizational performance.

In very small organizations, the role of the manager in the choice and implementation of tools is predominant. In these entities, resources are scarce and accounting information systems are not very formalized. In this research work, we therefore sought to identify the typical profile of this manager and to understand his propensity to use accounting data. Several recent studies have highlighted the relevance of the concept of organizational bricolage to analyze the practices of small businesses. With this in mind, we have sought to explore the ways in which managers of small businesses use accounting information systems. For this, we opted for the qualitative research method based on semi-structured interviews with managers of small Tunisian companies. To conduct this study, we used a qualitative methodology. 36 companies were selected for study. The cross-site case study was favored because it maximizes generalization bias. Finally, the profile of the manager has an influence on the SIC and induces a type of MSE. The results of our research led to the conclusion that there are three types of small business leaders: survivalists, emerging and structured.

In today’s turbulent and competitive world, strategic planning plays an important role for the
success of firms. Despite the fact that there are literally numerous models proposed for different
companies in various states and structures, the possibility of using strategic planning for
startups has never been seriously considered. In this paper, we present a survey by asking
experts to find out whether strategic planning is suitable for startups. We also propose a model
for strategic planning in startups based on the strategic planning models for small businesses
and entrepreneurship concepts. The model is similar to other models and what differentiates
this models form other approaches is the methodology used for internal and external analysis
and the parameters taken into consideration. The proposed model is examined on an Iranian
food packaging industry for validation. The preliminary results indicate that the success of
startups depends on two sets of parameters: “entrepreneurial opportunities” and “competitive
advantages and entrepreneurial characteristics”.