<b>Causal attribution, resource munificence, severity indicators, turnaround strategies, managerial forces of action and distress signals</b>

This is dataset for a study that was conducted to have an understanding of venture distress causal attribution in South Africa. The data presents answers to seven major research questions. Specifically, the dataset answer questions related to the application of the critical incident technique (CIT) method in venture distress decision making, how the CIT method can be used to inform distress origin, resource munificence, potential severity at turnaround situation, responding strategies, managerial forces of action, and critical signals. The researcher employed an interpretivist research paradigm using a qualitative method to collect data from 25 participants who included owner managers, C-suite, business rescue practitioners and creditors via the purposive sampling method. The research was carried out in South Africa.本数据集用于一项旨在探究南非企业困境因果归因的研究。本数据集包含七个核心研究问题的调研结果，具体涵盖：关键事件法（Critical Incident Technique, CIT）在企业困境决策中的应用、如何借助CIT法明确困境根源、资源丰裕度、扭亏情境下的潜在严重程度、应对策略、管理行动动因以及关键信号。本研究采用解释主义研究范式与定性研究方法，通过目的性抽样法，从25名受访者中收集数据，受访者涵盖业主经理、企业高管层、企业重整从业者与债权人。本研究的开展地域为南非。