How can entrepreneurs protect their wellbeing during a crisis? Does engaging agility (namely, opportunity agility and planning agility) in response to adversity help entrepreneurs safeguard their wellbeing? Activated by adversity, agility may function as a specific resilience mechanism enabling positive adaption to crisis. We studied 3162 entrepreneurs from 20 countries during the COVID-19 pandemic and found that more severe national lockdowns enhanced firm-level adversity for entrepreneurs and diminished their wellbeing. Moreover, entrepreneurs who combined opportunity agility with planning agility experienced higher wellbeing but planning agility alone lowered wellbeing. Entrepreneur agility offers a new agentic perspective to research on entrepreneur wellbeing.

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REsumENEl proceso de implementación de las Normas Internacionales de Información Financiera (niif) es el resultado del dinamismo constante y los nuevos retos a los que se enfrentan las organizaciones. Por ello, el conocimiento del comportamiento organizacional, así como de los aspectos clave en la evaluación de un proyecto tan relevante como es el de implementación de niif, permite la identificación de oportunidades de mejora ante la ejecución de cambios futuros en las organizaciones.Un caso particular de análisis del comportamiento organizacional ante la implementación de las niif lo constituye la pyme objeto de análisis. Para el estudio, se desarrolla la metodología que permite la aplicación de la "Guía de entrevista y cuestionario para determinar la evolución del proceso de implementación de niif en las pymes".Como resultado de la investigación, se identifican los logros e ineficiencias durante el proceso de implementación de las niif para pymes, en relación con la designación y capacitación de los responsables del proyecto, la identificación de impactos, la formulación de políticas contables y la programación, planificación y monitoreo sobre el cumplimiento.

Purpose This paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online. Design/methodology/approach From a qualitative phenomenological approach, both authors reflect on the pivot to online case method teaching in their master’s level courses in Colombia and the Dominican Republic. Findings The reflection allowed the authors to validate that the questions before and during the debate and the voting are resources equally valuable for discussing cases in the traditional classroom and online. However, the authors observe a pivot to teaching with cases online from the COVID-19 pandemic in aspects such as teamwork requiring more time in online class due to internet problems or students’ slowing down. The instructor’s viewing of teamwork is intermittent and causes feeling out of control. Working with cameras on or off generates different results in the students, in the teaching-learning process and in the results, which require the instructor’s good judgement decisions. The online discussion planning and organisation demand flexibility and empathy by the instructor, to promote a more significant student-student interaction, which, in the experience, is limited in the virtual environment. Finally, working with cases online generates and requires additional skills in the instructors to those of the traditional classroom. Originality/value The study’s originality consists of identifying the main divergences between face-to-face and online teaching with the case method, from the COVID-19 pivot to online. The study’s value is to warn instructors of problems that may arise in online teaching with the case method, for which recommendations are made.

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