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Tenth issue of Impact & Knowledge, published in April 2026, which shines a light on the profound transformations reshaping both commercial practices and decision-making mechanisms at the heart of organisations. Jean-Éric Pelet and Basma Taieb explore the rise of live streaming commerce, showing how the shopping experience is being transformed by flow, drawing on attention, engagement and immediacy within increasingly immersive digital environments. Jean Koudjokoum Tchangai takes readers into the context of SME bank financing in Togo, revealing the extent to which decisions also depend on the interpretation of what is left unsaid, on informal signals and on relational dynamics that escape strictly rational models. Across these two analyses a common thread emerges: the growing importance of dimensions often overlooked by conventional approaches, such as lived experience, perceptions and implicit interactions, which both enrich and complicate our understanding of management phenomena. The contributions invite readers to move beyond a purely technical or instrumental reading of management in order to better integrate human, cultural and contextual factors. The publication pursues its aim of circulating research results directly useful to managers beyond the academic circle alone. Each contribution is signed by a professor, an associate researcher or a doctor of the institute, and extends research work carried out within the programme.