نحو الاستدامة في الشركات الصغيرة والمتوسطة بعد التعافي من أزمة COVID-19: تأثير رأس المال الفكري واستراتيجية التكلفة

A framework to determine the key factors impacting the economic sustainability post COVID-19 crisis recovery is proposed in this study for SMEs. The study was supported by Resource Based-View theory (RBV). Questionnaires were distributed to the study sample comprising SME financial managers and heads of accounting departments, and 190 returned copies were valid for analyses. The impact of human capital, social capital, and relational capital on the economic sustainability in SMEs appeared strong, positive and significant. A significant positive relationship was demonstrated between cost leadership strategy and economic sustainability, and between differentiation strategy and economic sustainability. SMEs could benefit from the study framework as it can guide SMEs in identifying early survival strategies in COVID-19 crisis recovery. For regulators, the framework could assist them in dealing with SMEs post COVID-19.