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What are the main drivers of SMEs’ production of sustainability reports? 中小企业编制可持续发展报告的主要动力是什么?
Pub Date : 2024-05-09 DOI: 10.26784/sbir.v8i1.617
M. D. Guerrero‐Baena, F. Castilla‐Polo, Pablo Rodríguez‐Gutiérrez, Dolores Guerrero-Baena
This study aims to deepen our understanding of the theoretical frameworks that underlie SMEs' disclosure of sustainability information. Qualitative empirical research was conducted on SMEs that proactively engage in sustainability reporting. To identify the key drivers, interviews were conducted with a sample of Spanish SMEs, and the reasons for sustainability reporting provided by informants were ranked by frequency. Our findings indicate that stakeholder theory holds a prominent position, closely followed by legitimacy theory and the resource-based view. This ranking reveals a mixture of external and internal drivers, contributing to the existing literature by emphasizing the predominance of management factors over sociological arguments in favor of sustainability reporting in SMEs. Regulators, practitioners, and academics can benefit from these findings to better understand the decision-making processes of SMEs regarding sustainability reporting practices, while accounting for their relationships in the contexts in which they operate.
本研究旨在加深我们对中小企业披露可持续发展信息的理论框架的理解。我们对主动参与可持续发展报告的中小企业进行了定性实证研究。为了确定关键的驱动因素,我们对西班牙的中小企业进行了抽样访谈,并对信息提供者提出的可持续发展报告的原因按频率进行了排序。我们的研究结果表明,利益相关者理论占据突出位置,紧随其后的是合法性理论和基于资源的观点。这一排序揭示了外部和内部驱动因素的混合,强调了管理因素比社会学论据在支持中小企业进行可持续发展报告方面所占的主导地位,从而为现有文献做出了贡献。监管者、从业者和学术界可以从这些发现中获益,从而更好地理解中小型企业在可持续性报告实践方面的决策过程,同时考虑到它们在经营环境中的关系。
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引用次数: 0
The reciprocity of perceived organizational support and employee engagement in SMEs during the COVID-19 pandemic COVID-19大流行期间中小企业中感知到的组织支持与员工敬业度的互惠关系
Pub Date : 2024-05-09 DOI: 10.26784/sbir.v8i1.611
Vera Ferrón Vílchez, María Eugenia Senise Barrio, Rocío Llamas Sánchez
This paper examines the reciprocal relationship between perceived organizational support (POS) and employee engagement within small and medium-sized enterprises (SMEs) during the COVID-19 pandemic. During this crisis, a positive association was observed: SMEs that committed to their employees tended to see a corresponding engagement from their employees. To assess how performance influenced this relationship, the study also explored whether this reciprocal pattern varied with different levels of business performance—decreased, unchanged, or improved—relative to pre-crisis economic performance. An empirical analysis was conducted on a sample of 114 SMEs from the Andalusian region (Spain) using a regression model with mediating effects. The findings reveal that reciprocity between POS and employee engagement was evident during the pandemic and was particularly strong among SMEs belonging to the sub-sample with negative economic results.
本文探讨了在 COVID-19 大流行期间,中小型企业(SMEs)中感知到的组织支持(POS)与员工敬业度之间的相互关系。在这场危机中,我们观察到了一种积极的关联:对员工做出承诺的中小型企业往往会看到员工相应的参与度。为了评估业绩如何影响这种关系,研究还探讨了这种互惠模式是否随企业业绩水平的不同而变化--与危机前的经济业绩相比,是下降、不变还是提高。本研究使用具有中介效应的回归模型,对安达卢西亚地区(西班牙)的 114 家中小型企业样本进行了实证分析。研究结果表明,在大流行病期间,POS 和员工敬业度之间的互惠关系非常明显,尤其是在属于经济结果为负的子样本的中小企业中。
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引用次数: 0
Identifying the proper mix of growth-seeking strategies for Spanish SMEs: An analysis during times of economic boom and crisis 确定西班牙中小企业寻求增长战略的适当组合:经济繁荣和危机时期的分析
Pub Date : 2023-12-31 DOI: 10.26784/sbir.v7i2.605
D. Benito-Osorio, Alberto Colino-Fernández, L. Guerras-Martín, J. A. Zúñiga-Vicente
This study explores the potential effects of different combinations of growth-seeking strategies on performance in SMEs during long times of economic boom and crisis. Our hypotheses are tested on a representative sample of Spanish SMEs between 1994 and 2014. During these years Spain suffered one of the periods of greatest economic stability/growth in recent years (1994-2008), followed immediately by a period of severe crisis (2009-2014). Using dynamic panel data models, our findings reveal that four combinations exhibit a positive and statistically significant effect on performance in times of economic boom: a related product strategy combined with low, moderate, or high levels of internationalization, and an unrelated one combined with a moderate level of internationalization. Meanwhile, we find only two combinations with a positive impact on SME performance in times of crisis: a related product strategy combined with low and moderate levels of internationalization, respectively
本研究探讨了在长期的经济繁荣和危机时期,寻求增长战略的不同组合对中小企业绩效的潜在影响。我们的假设在 1994 年至 2014 年期间具有代表性的西班牙中小企业样本中进行了检验。在这些年中,西班牙经历了近年来经济最稳定/增长的时期之一(1994-2008 年),紧接着又经历了严重的危机时期(2009-2014 年)。利用动态面板数据模型,我们的研究结果表明,在经济繁荣时期,有四种组合对业绩表现有积极的、统计上显著的影响:相关产品战略与低度、中度或高度国际化相结合,以及非相关产品战略与中度国际化相结合。同时,我们发现只有两种组合在危机时期对中小企业绩效有积极影响:相关产品战略与低度和中度国际化相结合,分别为
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引用次数: 0
A configurational approach to SMEs’ export activity determinants 中小企业出口活动决定因素的配置方法
Pub Date : 2023-12-31 DOI: 10.26784/sbir.v7i2.612
Joaquín Monreal-Pérez, Omar Ifakhkharen-Rziki
With a perspective rooted in the resource-based view (RBV), this study focuses on analysing the configurational interaction of various strategic determinants that influence the export activity intensity of small and medium enterprises (SMEs) in the Spanish agricultural sector. Five key determinants are examined –innovation, collaboration, export promotional instruments, internal resources, and export destination– adopting a qualitative comparative analysis of fuzzy sets (fsQCA) to identify combinations of conditions that lead to higher SME export activity. Based on data from 68 agricultural SMEs in Spain, results show the importance of combined strategic adoptions vis-à-vis improving SMEs’ export activity. The study contributes to the literature by providing new insights into the impact of multiple resources on the export performance of SMEs
本研究从基于资源的观点(RBV)出发,重点分析了影响西班牙农业部门中小企业出口活动强度的各种战略决定因素之间的配置相互作用。本研究采用模糊集定性比较分析法(fsQCA),对创新、合作、出口促进工具、内部资源和出口目的地这五个关键决定因素进行了研究,以确定导致中小企业出口活动增加的条件组合。基于西班牙 68 家农业中小型企业的数据,研究结果表明了综合战略措施对于提高中小型企业出口活动的重要性。该研究为文献提供了关于多种资源对中小企业出口绩效影响的新见解,从而为文献做出了贡献。
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引用次数: 0
Revealing the moderating impact of spatial context on the relationship between intellectual capital efficiency and the sustained success of family SMEs 揭示空间环境对知识资本效率与家族中小企业持续成功之间关系的调节作用
Pub Date : 2023-12-31 DOI: 10.26784/sbir.v7i2.597
María del Carmen López Taravilla, Montserrat Manzaneque-Lizano, J. F. Santos-Peñalver, Carolina Feliciana Machado
This study investigates the behavioral patterns of Small and Medium-Sized Family Firms (SMFFs) in terms of translating intellectual capital efficiency into economic performance while considering their geographical location. The findings underscore the paramount importance of effective intellectual capital management in driving business performance, particularly for SMFFs, drawing upon the knowledge-based perspective. In line with behavioral theory, this study also provides empirical evidence demonstrating that SMFFs located in rural areas adeptly navigate locational challenges by effectively translating their Added Value Intellectual Coefficient (VAIC) into sustainable performance, thereby outperforming their urban counterparts. This phenomenon, referred to as SMFF heterogeneity, can be attributed to their profound emotional connection and deep-rooted bonds with their local communities, intensifying their commitment to the regional milieu. Consequently, their success becomes intricately linked with the spatial context they inhabit. In this regard, this research offers significant practical and theoretical contributions to the understanding of SMFFs, shedding light on the interplay between intellectual capital, geographic location, and sustainable performance in the intricate landscape of family firms
本研究调查了中小型家族企业(SMFFs)在将知识资本效率转化为经济绩效方面的行为模式,同时考虑了其地理位置。研究结果强调了有效的知识资本管理在推动企业绩效方面的极端重要性,尤其是对中小型家族企业而言,并借鉴了以知识为基础的观点。根据行为理论,本研究还提供了实证证据,证明位于农村地区的 SMFF 通过有效地将其知识附加值系数(VAIC)转化为可持续的绩效,巧妙地应对了区位挑战,从而超越了城市同行。这种现象被称为 SMFF 的异质性,可归因于他们与当地社区深厚的情感联系和根深蒂固的纽带,强化了他们对区域环境的承诺。因此,他们的成功与他们所居住的空间环境密切相关。在这方面,本研究为理解 SMFF 做出了重要的实践和理论贡献,揭示了在错综复杂的家族企业格局中,知识资本、地理位置和可持续绩效之间的相互作用。
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引用次数: 0
Navigating containment challenges: A quantitative study of Ghanaian SME performance during the COVID-19 pandemic 应对遏制挑战:对 COVID-19 大流行期间加纳中小企业表现的定量研究
Pub Date : 2023-12-31 DOI: 10.26784/sbir.v7i2.587
Karikari Amoa-Gyarteng, Shepherd Dhliwayo, Victoria Adekomaya
This study aims to provide valuable insights into the containment challenges faced by Ghanaian SMEs during the COVID-19 pandemic and how these challenges impacted key performance indicators (KPIs). Utilizing the partial least square approach of structural equation modelling (PLS-SEM), data collected from a sample of 152 Ghanaian SMEs are examined. The findings underscore the adverse influence of pandemic-related containment measures on financial performance, sales performance, employee satisfaction, and customer satisfaction, while revealing an increase in online engagement as SMEs adapted their business models. Thus, this study highlights the significance of bolstering dynamic capabilities, with a particular focus on digital transformation and leveraging online platforms, as a means to enhance resilience and adaptability for SMEs amidst challenging containment conditions. Theoretical implications emphasize the crucial role of dynamic capabilities in navigating uncertainty and volatility during crises, while the practical implications offer valuable guidance for small business owners in developing economies as they strive to mitigate the impacts of containment measures during public health emergencies on their businesses
本研究旨在深入探讨加纳中小型企业在 COVID-19 大流行期间所面临的遏制挑战,以及这些挑战如何影响关键绩效指标 (KPI)。利用结构方程建模的偏最小二乘法(PLS-SEM),对从 152 家加纳中小型企业样本中收集的数据进行了研究。研究结果强调了与大流行病相关的遏制措施对财务业绩、销售业绩、员工满意度和客户满意度的不利影响,同时揭示了随着中小企业调整其业务模式,在线参与度的提高。因此,本研究强调了加强动态能力的重要性,尤其是数字化转型和利用在线平台,以此作为在具有挑战性的遏制条件下提高中小企业应变能力和适应能力的一种手段。理论意义强调了动态能力在危机期间驾驭不确定性和波动性的关键作用,而实践意义则为发展中经济体的小企业主提供了宝贵的指导,帮助他们努力减轻公共卫生突发事件期间遏制措施对其业务的影响。
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引用次数: 0
Coupled open innovation and dynamic capabilities: Their effect on low-tech micro and small firms’ innovation 开放式创新与动态能力的耦合:它们对低技术微型和小型企业创新的影响
Pub Date : 2023-12-31 DOI: 10.26784/sbir.v7i2.613
Y. Sesabo, M. Kato, E. Chao
This study examines the impact of coupled open innovation and dynamic capabilities processes on innovation performance. A Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis on data from surveying a quota sample of 213 Tanzanian Micro and Small Furniture Industries (MSFIs) reveals that dynamic capabilities form sequential processes mediating the significantly positive effect of coupled open innovation on innovation performance. These findings underscore the synergy between dynamic capabilities and open innovation perspectives, emphasizing the importance for micro and small business managers and policymakers to cultivate complementary sets of dynamic capabilities for the effective realization of innovation performance
本研究探讨了开放式创新和动态能力耦合过程对创新绩效的影响。通过对 213 家坦桑尼亚小微家具企业(MSFIs)的配额抽样调查数据进行偏最小二乘法结构方程建模(PLS-SEM)分析,发现动态能力形成了序列过程,在耦合开放式创新对创新绩效的显著正效应中起着中介作用。这些发现强调了动态能力与开放式创新观点之间的协同作用,强调了小微企业管理者和决策者培养互补的动态能力对于有效实现创新绩效的重要性。
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引用次数: 0
Knowledge management requirements for information systems in small ventures: A fuzzy-set qualitative comparative analysis (fsQCA) 小企业信息系统的知识管理需求:模糊集定性比较分析(fsQCA)
Pub Date : 2023-06-27 DOI: 10.26784/sbir.v7i1.570
Aaron A. Vargas-Zeledon
Knowledge management and information systems have garnered increased attention for their potential to enhance venture performance. However, there is limited research on the specific competences of information systems based on knowledge management within the context of micro and small businesses. This study aims to fill this gap by examining small businesses in the entrepreneurship field to determine whether they recognize the importance of these competences. The research focuses on a sample of 70 small businesses operating in lower-middle-income economies and employs a fuzzy-set qualitative comparative analysis (fsQCA) methodology. The findings reveal that smaller businesses acknowledge the significance of information systems competences in facilitating their organizational development and that these ventures are increasingly exposed to the value of knowledge management in their day-to-day operations. This study contributes to the existing literature by shedding light on the role of smaller businesses in lower-middle-income economies.
知识管理和信息系统因其提高企业业绩的潜力而受到越来越多的关注。然而,在微型和小型企业的背景下,基于知识管理的信息系统的具体能力的研究有限。本研究旨在填补这一空白,通过检查小企业在创业领域,以确定他们是否认识到这些能力的重要性。该研究以中低收入经济体的70家小企业为样本,采用了模糊集定性比较分析(fsQCA)方法。研究结果显示,小型企业认识到信息系统能力在促进其组织发展方面的重要性,这些企业在日常运营中越来越多地认识到知识管理的价值。这项研究通过揭示中小企业在中低收入经济体中的作用,对现有文献做出了贡献。
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引用次数: 0
What business model factors make SMEs more profitable? 哪些商业模式因素使中小企业更有利可图?
Pub Date : 2023-05-22 DOI: 10.26784/sbir.v7i1.542
José Miguel Ortiz García de las Bayonas, María Concepción Parra Meroño, Gonzalo Wandosell Fernández de Bobadilla
The aim of this article is to detect the business model factors that increase firm performance. To carry out this research, a survey was conducted among the CEOs of seventy companies in the Region of Murcia, Spain, belonging to different sectors of economic activity. The empirical evidence obtained indicates that the characteristics of a company's business model affect its performance and future viability. In this sense, the article confirms that the business model factors that contribute to improving the future viability of a firm are mainly innovation, professionalization of the economic-financial area, investment in employees, and strengthening of the commercial area. Therefore, firms that wish to improve their long-term performance should especially strengthen these characteristics of the business model.
本文的目的是检测提高企业绩效的商业模式因素。为了开展这项研究,对西班牙穆尔西亚地区70家公司的首席执行官进行了一项调查,这些公司属于不同的经济活动部门。所获得的经验证据表明,公司商业模式的特征影响其绩效和未来生存能力。从这个意义上说,本文证实了有助于提高企业未来生存能力的商业模式因素主要是创新,经济金融领域的专业化,员工投资和商业领域的加强。因此,希望改善其长期绩效的公司应特别加强商业模式的这些特征。
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引用次数: 0
Entrepreneurial orientation, company performance, and competitive advantage in Indonesian culinary SMEs 印尼烹饪中小企业的创业导向、公司绩效与竞争优势
Pub Date : 2023-04-03 DOI: 10.26784/sbir.v7i1.547
Randitya Perdana, Arum Prasasti
This study examines the impact of entrepreneurial orientation on company performance and competitive advantage in the context of small and medium-sized enterprises (SMEs). Based on 100 SMEs in the culinary sector in Indonesia and using a quantitative approach based on PLS-SEM data analysis, our study reveals that entrepreneurial orientation influences company performance through competitive advantage. This research will help SME owners and managers to deal with the required entrepreneurial orientation without taking excessive risks that could be detrimental to company performance and competitive advantage.
本研究考察了中小企业背景下创业取向对公司绩效和竞争优势的影响。基于印度尼西亚烹饪行业的100家中小企业,并使用基于PLS-SEM数据分析的定量方法,我们的研究表明,创业取向通过竞争优势影响公司绩效。这项研究将帮助中小企业主和管理者处理所需的创业导向,而不承担过多的风险,可能是有害的公司业绩和竞争优势。
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引用次数: 0
期刊
Small Business International Review
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