- Published
- 13 May 2025
- Journal article
An institutional analysis of corporate management strategic responses to COVID-19: UK evidence
- Authors
- Source
- Journal of Accounting and Organizational Change
Abstract
Purpose: This study offers an institutional perspective on how corporate management in the UK navigated the challenges of the COVID-19 pandemic, shedding light on their strategies and responses.
Methods: This study delves into the C-Suite reports of UK companies from 2020–2021, uncovering how directors navigated the pandemic's challenges. Using thematic analysis and guided by Oliver’s (1991) framework, this paper explores the strategic responses and tactics that shaped their decision-making during this unprecedented period.
Findings – The findings reveal different patterns in corporate responses shaped by attributes such as industry, profitability and C-suite roles (Chairman or CEO). This paper uncovered the diverse strategies UK companies adopted during the pandemic, which ranged from proactive acquiescence and active manipulation to compromise, avoidance and even defiance. This analysis presents a nuanced look at how businesses navigated this turbulent period.
Practical implications – The major implication of the findings is that corporate responses to crises are not uniform, rather they vary significantly based on organizational characteristics. This highlights the need for tailored crisis management strategies that account for these factors, as well as the importance of understanding the diverse strategic approaches that businesses may adopt while encountering existing crises.
Originality: This study enriches the literature by offering insightful interpretative and institutional perspectives on how C-Suite leaders navigated and responded to the challenges of the COVID-19 pandemic.
Rights
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Cite as
Elmaghrabi, M., Diab, A. & Ahmed, A. 2025, 'An institutional analysis of corporate management strategic responses to COVID-19: UK evidence', Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-03-2024-0111