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This study examines the business resilience of small and medium-sized tourism enterprises (SMEs) in Malaysia through flexibility, digital transformation and value creation. The research model and proposed hypotheses were developed based on the resource-based view theory and the dynamic capabilities theory. The research employed quantitative methods to obtain data from 250 owners and managers of tourism SMEs. The data analysis was performed through structural equation modelling using the SmartPLS software version 4. The research outcomes demonstrate that tourism SMEs in Malaysia can benefit from business resilience through digital transformation and flexibility practices. Value creation functions as a mediator which explains the relationships between the variables. Tourism SMEs should follow recommendations to succeed in an unpredictable volatile market. These organisations need to develop business resilience effectively to handle crises and disruptions.
Hninn et al. (Wed,) studied this question.