RETAIL IN THE CONTEXT OF BUSINESS RESILIENCE
Abstract
The purpose of the article is to provide a scientific substantiation of ensuring a high level of resilience of retail enterprises as a key factor of their stability and ability to adapt to dynamic changes in the external environment. Methodology of research. Methods of comparative analysis, synthesis, and generalization of foreign studies were applied, covering aspects of retail system functioning, logistics, e‑commerce, and supply chain management in the dimension of business resilience. Results. It has been determined that the specific characteristics of the functioning of the retail sector leave their imprint on the methodology for defining the business resilience indicator and on the possible strategies for its improvement. The literature review revealed that external shocks affected retail system components differently. In logistics, increasing safety stocks enhances adaptability but reduces operational efficiency. In supply chains, key directions for strengthening resilience include digitalization, inventory management, flexibility, collaboration, and end‑to‑end visibility. E‑commerce is identified as an important instrument for building resilience in retail enterprises. Methodological approaches to resilience measurement include the development of a composite index that takes into account diversity, proximity to infrastructure, and the socio-economic status of territories. Diversity of retail formats, multifunctionality, transport and parking accessibility, and commercial density positively influence resilience, while excessive retail space scale has a negative effect. Strategies for enhancing supply chain resilience include facility reinforcement, safety stock formation, direct delivery to stores, capacity reservation, shared inventories, and multiple coverage of critical nodes. Overall, the study demonstrated a significant lack of research on implementing the accounting function in managing retail enterprises on resilience principles, both organizationally and methodologically. Practical value. The results provide a theoretical foundation for developing an accounting methodology that ensures an information base for assessing and managing the business resilience of retail enterprises.
References
Pop R.-A., Dabija D.-C., Pocol C.B. Food retail resilience pre-, during, and post-COVID-19: A bibliometric analysis and research agenda. Foods. 2024. Vol. 13. Article 257. DOI: https://doi.org/10.3390/foods13020257
Ilagan A.A. Organizational resilience among retail industry in Batangas province. International Journal of Accounting and Economics Studies. 2025. Vol. 12. No. 1. Pp. 80-84. DOI: https://doi.org/10.14419/ga0ppy68
Neboh N.D., Mbhele T.P. Supply chain design dimensions for supply chain resilience in the South African fast-moving consumer goods retail industry. Africa Journal of Management. 2021. DOI: https://doi.org/10.1080/23322373.2021.1930742
Burgos D., Ivanov D. Food retail supply chain resilience and the COVID-19 pandemic: A digital twin-based impact analysis and improvement directions. Transportation Research Part E: Logistics and Transportation Review. 2021. Vol. 152. Article 102412. DOI: https://doi.org/10.1016/j.tre.2021.102412
Tete F., Chikoko L., Murendo C. Factors influencing the resilience of rural agricultural and retail micro, small and medium enterprises in Midlands province of Zimbabwe. Cogent Business & Management. 2024. Vol. 11. No. 1. Article 2404476. DOI: https://doi.org/10.1080/23311975.2024.2404476
Orji I.J., U-Dominic C.M. Adaptable solutions for retail supply chain resilience in the post-COVID-19 era. Socio-Economic Planning Sciences. 2024. Vol. 96. Article 102090. DOI: https://doi.org/10.1016/j.seps.2024.102090
Branicki L., Brammer S., Linnenluecke M., Houghton D. Accounting for resilience: The role of the accounting professions in promoting resilience. Accounting and Business Research. 2023. Vol. 53. No. 5. Pp. 508-536. DOI: https://doi.org/10.1080/00014788.2023.2219148
Poplawska J.Z. The resilience of urban retail system in the face of the COVID-19 pandemic. The case study of Poland. Sustainability. 2021. Vol. 13. Article 13737. DOI: https://doi.org/10.3390/su132413737
Jusril H., Borazon E.Q., Saptari A., Rachmi C.N., Sameeha M.J., Wel C.A.C. et al. Shock and resilience: Southeast Asia’s food retail environment in the time of COVID-19 pandemic. Advances in Public Health. 2026. Article 4870690. DOI: https://doi.org/10.1155/adph/4870690
Martinez-de-Albeniz V., Aparicio D., Balsach J. The resilience of fashion retail stores. Production and Operations Management. 2025. Vol. 34. No. 6. Pp. 1167-1187. DOI: https://doi.org/10.1177/10591478251317485
Berendes K., Arabmaldar A., Hammerschmidt M., Loske D., Klumpp M. Measuring the resilience-efficiency trade-off: An empirical application for retail logistics. Logistics Research. 2025. Vol. 18. No. 1/2. Pp. 110-134. DOI: https://doi.org/10.1108/LORE-12-2024-0016
Dolega L., Celinska-Janowicz D. Retail resilience: A theoretical framework for understanding town centre dynamics. Studia Regionalne i Lokalne. 2015. Vol. 60. No. 2. Pp. 8-31. DOI: https://doi.org/10.7366/1509499526001
Butt A.S. Building resilience in retail supply chains: Lessons learned from COVID-19 and future pathways. Benchmarking. 2022. Vol. 29. No. 10. Pp. 3057-3078. DOI: https://doi.org/10.1108/BIJ-09-2021-0514
Muzamil A.Z.A., Pyeman J., Mutalib S.b., Kamalia A.b.K., Abdul Rahman N.b. Enabling retail food supply chain, viability and resilience in pandemic disruptions by digitalization – a conceptual perspective. International Journal of Industrial Engineering and Operations Management. 2025. Vol. 7. No. 2. Pp. 175-203. DOI: https://doi.org/10.1108/IJIEOM-07-2024-0040
Li S., Liu Y., Su J., Luo X., Yang X. Can e-commerce platforms build the resilience of brick-and-mortar businesses to the COVID-19 shock? An empirical analysis in the Chinese retail industry. Electronic Commerce Research. 2023. Vol. 23. Pp. 2827-2857. DOI: https://doi.org/10.1007/s10660-022-09563-7.
Che J., Lee J.S., Kim S. How has COVID-19 impacted the economic resilience of retail clusters?: Examining the difference between neighborhood-level and district-level retail clusters. Cities. 2023. Vol. 140. Article 104457. DOI: https://doi.org/10.1016/j.cities.2023.104457
El Baba N.A., El Bastawissi I.Y., Afify A., Mohsen H. Measuring retail resilience using a geospatial multi-criteria model: A case study of Saida, Lebanon. Urban Science. 2026. Vol. 10. Article 120. DOI: https://doi.org/10.3390/urbansci10020120
Zhang J., Song J., Zeng J. Toward resilience: Assessing retail location’s complex impact mechanism using PLS-SEM aided by machine learning. Sustainability. 2025. Vol. 17. Article 7461. DOI: https://doi.org/10.3390/su171167461
Alikhani R., Torabi S.A., Altay N. Retail supply chain network design with concurrent resilience capabilities. International Journal of Production Economics. 2021. Vol. 234. Article 108042. DOI: https://doi.org/10.1016/j.ijpe.2021.108042
Pop, R.-A., Dabija, D.-C., Pocol, C.B. (2024). Food retail resilience pre-, during, and post-COVID-19: A bibliometric analysis and research agenda. Foods, no. 13, 257. DOI: https://doi.org/10.3390/foods13020257
Ilagan, A.A. (2025). Organizational resilience among retail industry in Batangas province. International Journal of Accounting and Economics Studies, no. 12(1), pp. 80-84. DOI: https://doi.org/10.14419/ga0ppy68
Neboh, N.D., Mbhele, T.P. (2021). Supply chain design dimensions for supply chain resilience in the South African fast-moving consumer goods retail industry. Africa Journal of Management. DOI: https://doi.org/10.1080/23322373.2021.1930742
Burgos, D., Ivanov, D. (2021). Food retail supply chain resilience and the COVID-19 pandemic: A digital twin-based impact analysis and improvement directions. Transportation Research Part E: Logistics and Transportation Review, no. 152, 102412. DOI: https://doi.org/10.1016/j.tre.2021.102412
Tete, F., Chikoko, L., Murendo, C. (2024). Factors influencing the resilience of rural agricultural and retail micro, small and medium enterprises in Midlands province of Zimbabwe. Cogent Business & Management, no. 11(1), 2404476. DOI: https://doi.org/10.1080/23311975.2024.2404476
Orji, I.J., U-Dominic, C.M. (2024). Adaptable solutions for retail supply chain resilience in the post-COVID-19 era. Socio-Economic Planning Sciences, no. 96, 102090. DOI: https://doi.org/10.1016/j.seps.2024.102090
Branicki, L., Brammer, S., Linnenluecke, M., Houghton, D. (2023). Accounting for resilience: The role of the accounting professions in promoting resilience. Accounting and Business Research, no. 53(5), pp. 508-536. DOI: https://doi.org/10.1080/00014788.2023.2219148
Poplawska, J.Z. (2021). The resilience of urban retail system in the face of the COVID-19 pandemic. The case study of Poland. Sustainability, no. 13, 13737. DOI: https://doi.org/10.3390/su132413737
Jusril, H., Borazon, E.Q., Saptari, A., Rachmi, C.N., Sameeha, M.J., Wel C.A.C. et al. (2026). Shock and resilience: Southeast Asia’s food retail environment in the time of COVID-19 pandemic. Advances in Public Health, 4870690. DOI: https://doi.org/10.1155/adph/4870690
Martinez-de-Albeniz, V., Aparicio, D., Balsach, J. (2025). The resilience of fashion retail stores. Production and Operations Management, no. 34(6), pp. 1167-1187. DOI: https://doi.org/10.1177/10591478251317485
Berendes, K., Arabmaldar, A., Hammerschmidt, M., Loske, D., Klumpp, M. (2025). Measuring the resilience-efficiency trade-off: An empirical application for retail logistics. Logistics Research, no. 18(1/20), pp. 110-134. DOI: https://doi.org/10.1108/LORE-12-2024-0016
Dolega, L., Celinska-Janowicz, D. (2015). Retail resilience: A theoretical framework for understanding town centre dynamics. Studia Regionalne i Lokalne, no. 60 (2), pp. 8-31. DOI: https://doi.org/10.7366/1509499526001
Butt, A.S. (2022). Building resilience in retail supply chains: Lessons learned from COVID-19 and future pathways. Benchmarking, no. 29(10), pp. 3057-3078. DOI: https://doi.org/10.1108/BIJ-09-2021-0514
Muzamil, A.Z.A., Pyeman, J., Mutalib, S.b., Kamalia, A.b.K., Abdul Rahman, N.b. (2025). Enabling retail food supply chain, viability and resilience in pandemic disruptions by digitalization – a conceptual perspective. International Journal of Industrial Engineering and Operations Management, no. 7(2), pp. 175-203. DOI: https://doi.org/10.1108/IJIEOM-07-2024-0040
Li, S., Liu, Y., Su, J., Luo, X., Yang, X. (2023). Can e-commerce platforms build the resilience of brick-and-mortar businesses to the COVID-19 shock? An empirical analysis in the Chinese retail industry. Electronic Commerce Research, no. 23, pp. 2827-2857. DOI: https://doi.org/10.1007/s10660-022-09563-7
Che, J., Lee, J.S., Kim, S. (2023). How has COVID-19 impacted the economic resilience of retail clusters?: Examining the difference between neighborhood-level and district-level retail clusters. Cities, no. 140, 104457. DOI: https://doi.org/10.1016/j.cities.2023.104457
El Baba, N.A., El Bastawissi, I.Y., Afify, A., Mohsen, H. (2026). Measuring retail resilience using a geospatial multi-criteria model: A case study of Saida, Lebanon. Urban Science, no. 10, 120. DOI: https://doi.org/10.3390/urbansci10020120
Zhang, J., Song, J., Zeng, J. (2025). Toward resilience: Assessing retail location’s complex impact mechanism using PLS-SEM aided by machine learning. Sustainability, no. 17, 7461. DOI: https://doi.org/10.3390/su171167461
Alikhani, R., Torabi, S.A., Altay, N. (2021). Retail supply chain network design with concurrent resilience capabilities. International Journal of Production Economics, no. 234, 108042. DOI: https://doi.org/10.1016/j.ijpe.2021.108042
Copyright (c) 2026 Т.В. Василишин, Ю.Є. Фіалка

This work is licensed under a Creative Commons Attribution 4.0 International License.

