A number of SMEs lack the essential marketing skills, knowledge, tools and resources, and financial access to ensure the survival of their businesses. Service learning could be used as an effective pedagogy for assisting SMEs with vital marketing communication (MC) strategies via the development of tools and resources that may increase business growth and sustainability. The primary research objective was to evaluate SMEs’ satisfaction regarding performance factors, and student developed MC tools and resources that were implemented via a MC service learning programme (in the form of student-run agencies). The inquiry utilized the triad service learning model and quality assurance cycle to apply an evaluation research design that was substantiated by the expectancy-disconfirmation paradigm. A survey was conducted among 107 SME owners and managers via a structured questionnaire. The student developed MC tools and resources and their perceived usefulness resulted in a positive influence on a number of performance factors among SMEs. MC tools and resources such as a customer database, email address, and Facebook page had the largest influence on performance factors. Performance factors such as an increase in sales, new customers, brand awareness, competitive advantage, business efficiency, and motivation of employees were found to have a positive influence SME satisfaction. Further inquiry could replicate the study via various marketing-related service learning programmes in different countries that have divergent cultures, economics and contexts.
{"title":"Exploring the impact of student developed marketing communication tools and resources on SMEs performance and satisfaction","authors":"Dylan Cromhout, R. Duffett","doi":"10.26784/sbir.v6i1.422","DOIUrl":"https://doi.org/10.26784/sbir.v6i1.422","url":null,"abstract":"A number of SMEs lack the essential marketing skills, knowledge, tools and resources, and financial access to ensure the survival of their businesses. Service learning could be used as an effective pedagogy for assisting SMEs with vital marketing communication (MC) strategies via the development of tools and resources that may increase business growth and sustainability. The primary research objective was to evaluate SMEs’ satisfaction regarding performance factors, and student developed MC tools and resources that were implemented via a MC service learning programme (in the form of student-run agencies). The inquiry utilized the triad service learning model and quality assurance cycle to apply an evaluation research design that was substantiated by the expectancy-disconfirmation paradigm. A survey was conducted among 107 SME owners and managers via a structured questionnaire. The student developed MC tools and resources and their perceived usefulness resulted in a positive influence on a number of performance factors among SMEs. MC tools and resources such as a customer database, email address, and Facebook page had the largest influence on performance factors. Performance factors such as an increase in sales, new customers, brand awareness, competitive advantage, business efficiency, and motivation of employees were found to have a positive influence SME satisfaction. Further inquiry could replicate the study via various marketing-related service learning programmes in different countries that have divergent cultures, economics and contexts.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122183061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Howard E. Van Auken, Mohammad Fotouhi Ardakani, Shawn Carraher, Razieh Khojasteh Avorgani
COVID-19 is affecting the development of the global economy and threatening the survival of SMEs worldwide. In light of the current situation, this paper examines the factors affecting product and process innovation in SMEs during the COVID-19 crisis. We carried out a simple random sample of 185 SME entrepreneurs in Ardakan, Iran, using a multivariate regression analysis. The results showed that experience is one of the most important factors affecting innovation. Organization size and age were negatively associated with process innovation during the current crisis. Moreover, the findings reveal that training to facilitate cooperation as well as higher commitment to R&D can lead to greater innovation. An important conclusion is that, during the COVID-19 pandemic, government efforts to encourage SMEs to create new products helped them to withstand the crisis. The study suggests that, during the COVID-19 crisis, embracing innovation as a core organizational value helped SMEs to remain competitive.
{"title":"Innovation among entrepreneurial SMEs during the COVID-19 crisis in Iran","authors":"Howard E. Van Auken, Mohammad Fotouhi Ardakani, Shawn Carraher, Razieh Khojasteh Avorgani","doi":"10.26784/sbir.v5i2.395","DOIUrl":"https://doi.org/10.26784/sbir.v5i2.395","url":null,"abstract":"COVID-19 is affecting the development of the global economy and threatening the survival of SMEs worldwide. In light of the current situation, this paper examines the factors affecting product and process innovation in SMEs during the COVID-19 crisis. We carried out a simple random sample of 185 SME entrepreneurs in Ardakan, Iran, using a multivariate regression analysis. The results showed that experience is one of the most important factors affecting innovation. Organization size and age were negatively associated with process innovation during the current crisis. Moreover, the findings reveal that training to facilitate cooperation as well as higher commitment to R&D can lead to greater innovation. An important conclusion is that, during the COVID-19 pandemic, government efforts to encourage SMEs to create new products helped them to withstand the crisis. The study suggests that, during the COVID-19 crisis, embracing innovation as a core organizational value helped SMEs to remain competitive.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117344057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Small and medium-sized enterprises (SMEs) are one of the buoyant businesses in the global economy with abundant resources that have not been fully exploited. Despite several revelations on the challenges of SMEs, little to none have comprehensively captured financial factors affecting the performance of SMEs, particularly, in the Kenyan leather sector. This study explores financial factors that are affecting the performance of SMEs using the case of the leather industry sector in Kenya. The study data was collected by administering questionnaires to 300 respondents who were randomly chosen from SMEs within Kenyan leather sector. The study found that financial literacy, credit access and tax are statistically significant financial factors affecting the performances of SMEs. As a result, the study recommends that Government should increase its commitment to develop SMEs by offering favorable tax rates and tax exemptions to SMEs especially those in the leather sector of Kenya. Also, SMEs should heighten their financial literacy which will help augment their access to credit.
{"title":"Financial determinants of SMEs performance. Evidence from Kenya leather industry","authors":"A. Benedict, Jackline Kinya Gitonga, Annette Serwaa Agyeman, Baffour Tutu Kyei","doi":"10.26784/sbir.v5i2.389","DOIUrl":"https://doi.org/10.26784/sbir.v5i2.389","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are one of the buoyant businesses in the global economy with abundant resources that have not been fully exploited. Despite several revelations on the challenges of SMEs, little to none have comprehensively captured financial factors affecting the performance of SMEs, particularly, in the Kenyan leather sector. This study explores financial factors that are affecting the performance of SMEs using the case of the leather industry sector in Kenya. The study data was collected by administering questionnaires to 300 respondents who were randomly chosen from SMEs within Kenyan leather sector. The study found that financial literacy, credit access and tax are statistically significant financial factors affecting the performances of SMEs. As a result, the study recommends that Government should increase its commitment to develop SMEs by offering favorable tax rates and tax exemptions to SMEs especially those in the leather sector of Kenya. Also, SMEs should heighten their financial literacy which will help augment their access to credit.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":" 29","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120829921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Within the distribution channels of fast-moving consumer goods (FMCG), the negotiating of agreements with official suppliers is critical for the performance of small and medium-sized (SME) distributors. These distributors are limited by their size and negotiating power, which is significantly lower than that of their suppliers, leading them to seek alternative supply sources, such as that provided by the gray market. The participation of SME distributors in the gray market is not only conditioned by the negotiations with their official suppliers, but also by the role played by the size of the gray market and by the relationship with their suppliers. The literature shows very few studies into SMEs within this area of the distribution channel, so this article contributes an explanatory model of this phenomenon. Based on a sample of 181 Spanish distribution companies, our results confirm that negotiation is a favorable element, while granting limited importance to the role of the relationship. In addition, we find evidence of the key role of commitment between parties in a situation as peculiar as that of parallel marketing channels.
{"title":"Participation of SME distributors in the gray market: An empirical analysis of Spanish firms","authors":"Fernando Gimeno-Arias","doi":"10.26784/sbir.v5i2.372","DOIUrl":"https://doi.org/10.26784/sbir.v5i2.372","url":null,"abstract":"Within the distribution channels of fast-moving consumer goods (FMCG), the negotiating of agreements with official suppliers is critical for the performance of small and medium-sized (SME) distributors. These distributors are limited by their size and negotiating power, which is significantly lower than that of their suppliers, leading them to seek alternative supply sources, such as that provided by the gray market. The participation of SME distributors in the gray market is not only conditioned by the negotiations with their official suppliers, but also by the role played by the size of the gray market and by the relationship with their suppliers. The literature shows very few studies into SMEs within this area of the distribution channel, so this article contributes an explanatory model of this phenomenon. Based on a sample of 181 Spanish distribution companies, our results confirm that negotiation is a favorable element, while granting limited importance to the role of the relationship. In addition, we find evidence of the key role of commitment between parties in a situation as peculiar as that of parallel marketing channels.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125140045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Social media has facilitated interaction between businesses and consumers, and consequently, has seen rapid growth as a communication channel by a number of smaller retailers in South Africa. Hence, the primary research objective of this study is to explore social media usage as a marketing communication strategy by independent food retailer small to medium enterprises (SMEs). The study used a qualitative data collection strategy and in-depth interviews were conducted among eleven independent food retailer SMEs in South Africa. The study revealed that the level of social media activity by the respondent retailers was influenced by enabling factors such as cost effectiveness, accessibility, reach and relationship building, whereas perceived risk and resources such as time, knowledge and human resources were inhibiting factors. The research contributes to the available literature exploring social media usage as customer contact points for promotional purposes, as well as provides insight for further studies on the use of social media conduits by independent food retailer SMEs or similar businesses in a developing country.
{"title":"Exploring social media usage as a communication channel among independent food retailer SMEs in South Africa","authors":"José Dos Santos, R. Duffett","doi":"10.26784/sbir.v5i2.392","DOIUrl":"https://doi.org/10.26784/sbir.v5i2.392","url":null,"abstract":"Social media has facilitated interaction between businesses and consumers, and consequently, has seen rapid growth as a communication channel by a number of smaller retailers in South Africa. Hence, the primary research objective of this study is to explore social media usage as a marketing communication strategy by independent food retailer small to medium enterprises (SMEs). The study used a qualitative data collection strategy and in-depth interviews were conducted among eleven independent food retailer SMEs in South Africa. The study revealed that the level of social media activity by the respondent retailers was influenced by enabling factors such as cost effectiveness, accessibility, reach and relationship building, whereas perceived risk and resources such as time, knowledge and human resources were inhibiting factors. The research contributes to the available literature exploring social media usage as customer contact points for promotional purposes, as well as provides insight for further studies on the use of social media conduits by independent food retailer SMEs or similar businesses in a developing country.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"68 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114024016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
El cálculo de la rentabilidad mínima es una pieza clave del mundo de los negocios que plantea un reto considerable a los inversores-propietarios y profesionales que asesoran las empresas pyme familiares. Este trabajo muestra cómo afrontar este reto mediante el uso del modelo de los tres componentes (3CM) para empresas no cotizadas. En concreto en él se argumenta sobre cómo agregar el riesgo específico de un inversor-propietario que concentra gran parte de su patrimonio en un solo activo (la empresa). El artículo contribuye tanto en el ámbito teórico como práctico. En el primero, ofrece una línea de investigación poco explorada en la actualidad. En el segundo, ofrece a los inversores-propietarios y a los expertos una herramienta que les servirá de guía en la toma de decisiones.
{"title":"Rendimiento mínimo del inversor-propietario. El caso de la empresa pyme familiar","authors":"Alfonso A. Rojo-Ramírez","doi":"10.26784/SBIR.V5I1.287","DOIUrl":"https://doi.org/10.26784/SBIR.V5I1.287","url":null,"abstract":"El cálculo de la rentabilidad mínima es una pieza clave del mundo de los negocios que plantea un reto considerable a los inversores-propietarios y profesionales que asesoran las empresas pyme familiares. Este trabajo muestra cómo afrontar este reto mediante el uso del modelo de los tres componentes (3CM) para empresas no cotizadas. En concreto en él se argumenta sobre cómo agregar el riesgo específico de un inversor-propietario que concentra gran parte de su patrimonio en un solo activo (la empresa). El artículo contribuye tanto en el ámbito teórico como práctico. En el primero, ofrece una línea de investigación poco explorada en la actualidad. En el segundo, ofrece a los inversores-propietarios y a los expertos una herramienta que les servirá de guía en la toma de decisiones.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124150422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Europe 2020 Strategy is aimed at making the EU into a smart, sustainable and inclusive economy by 2020. This Strategy has to promote environmental policies and economic opportunities. Back in 2007 Italy was performing slightly below average and way below the most advanced EU Member States as far as percentage of green energy of the total energy produced in Italy. Measures were taken and though the Italian regulation around green energies has been hectic though effective. Italian legislation recently passed will put emphasis on the relevance of a Green Power strategy by guarantying an attractive minimum price per Kw produced through clean and environmental friendly sources, notably from Wind energy sources. Within the sector a new area is grafting attention: the mini wind farms. The Trentino Alto Adige region in Northern Italy has taken particularly profit of the national legal framework and has develop a further regional frame that has placed the region on top of the Italian green energy production charts. The local idiosyncrasy is making of the mini wind farms a case study
{"title":"The European transition to a green energy production model: Italian feed-in tariffs scheme & Trentino Alto Adige mini wind farms case study","authors":"Javier Heredia Yzquierdo, Antonio Sánchez-Bayón","doi":"10.26784/sbir.v4i2.246","DOIUrl":"https://doi.org/10.26784/sbir.v4i2.246","url":null,"abstract":"The Europe 2020 Strategy is aimed at making the EU into a smart, sustainable and inclusive economy by 2020. This Strategy has to promote environmental policies and economic opportunities. Back in 2007 Italy was performing slightly below average and way below the most advanced EU Member States as far as percentage of green energy of the total energy produced in Italy. Measures were taken and though the Italian regulation around green energies has been hectic though effective. Italian legislation recently passed will put emphasis on the relevance of a Green Power strategy by guarantying an attractive minimum price per Kw produced through clean and environmental friendly sources, notably from Wind energy sources. Within the sector a new area is grafting attention: the mini wind farms. The Trentino Alto Adige region in Northern Italy has taken particularly profit of the national legal framework and has develop a further regional frame that has placed the region on top of the Italian green energy production charts. The local idiosyncrasy is making of the mini wind farms a case study","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116234818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
María Luisa Saavedra García, María Elena Camarena Adame
El objetivo de esta investigación consiste en caracterizar la capacitación en las empresas lideradas por mujeres y determinar si existe relación con las características de la empresa y la empresaria. Para ello, se aplicó un cuestionario directo estructurado a una muestra de 272 empresarias de la Ciudad de México. Los principales hallazgos del análisis exploratorio realizado muestran que la mayoría de las empresarias consideran importante la capacitación, sin embargo sólo la mitad se han capacitado, siendo el promedio anual de horas de capacitación 45. Además, únicamente una tercera parte ha implementado programas de capacitación para sus empleados y las acciones de capacitación han sido principalmente en áreas operativas o de producción. Se ha encontrado también una relación significativa entre algunas características de las empresas y empresarias y la capacitación
{"title":"Las PYMEs lideradas por mujeres y la capacitación: un estudio exploratorio","authors":"María Luisa Saavedra García, María Elena Camarena Adame","doi":"10.26784/sbir.v4i2.270","DOIUrl":"https://doi.org/10.26784/sbir.v4i2.270","url":null,"abstract":"El objetivo de esta investigación consiste en caracterizar la capacitación en las empresas lideradas por mujeres y determinar si existe relación con las características de la empresa y la empresaria. Para ello, se aplicó un cuestionario directo estructurado a una muestra de 272 empresarias de la Ciudad de México. Los principales hallazgos del análisis exploratorio realizado muestran que la mayoría de las empresarias consideran importante la capacitación, sin embargo sólo la mitad se han capacitado, siendo el promedio anual de horas de capacitación 45. Además, únicamente una tercera parte ha implementado programas de capacitación para sus empleados y las acciones de capacitación han sido principalmente en áreas operativas o de producción. Se ha encontrado también una relación significativa entre algunas características de las empresas y empresarias y la capacitación","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126183060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Grace Bikefe, U. Zubairu, Simeon Araga, Faiza Maitala, Ekanem Ediuku, D. Anyebe
This study aims to systematically review the key characteristics and issues in Corporate Social Responsibility among Small and Medium Enterprises (CSRS) research. The Systematic Assessment Quantitative Technique (SQAT) developed by Australian researchers, Catherine Pickering and Jason Antony Byrne, was used to identify and analyse 62 peer-reviewed CSRS articles from six high quality academic databases. Most of the studies took place in Europe and Asia while South America has been largely ignored. A significant number of CSRS research were empirical in nature, meaning that there is a need for more conceptual studies to aid the understanding of new CSRS norms and underlying factors. Additionally, CSRS articles focused mainly on identifying the various ways SMEs are implementing CSR. Finally, most CSRS articles adopted a single research method, with survey being the most dominant method. There is a need for future studies to combine a variety of methods so as to gain additional insight into CSRS related issues
{"title":"Corporate Social Responsibility (CSR) by small and medium enterprises (SMEs): a systematic review","authors":"Grace Bikefe, U. Zubairu, Simeon Araga, Faiza Maitala, Ekanem Ediuku, D. Anyebe","doi":"10.26784/sbir.v4i1.243","DOIUrl":"https://doi.org/10.26784/sbir.v4i1.243","url":null,"abstract":"This study aims to systematically review the key characteristics and issues in Corporate Social Responsibility among Small and Medium Enterprises (CSRS) research. The Systematic Assessment Quantitative Technique (SQAT) developed by Australian researchers, Catherine Pickering and Jason Antony Byrne, was used to identify and analyse 62 peer-reviewed CSRS articles from six high quality academic databases. Most of the studies took place in Europe and Asia while South America has been largely ignored. A significant number of CSRS research were empirical in nature, meaning that there is a need for more conceptual studies to aid the understanding of new CSRS norms and underlying factors. Additionally, CSRS articles focused mainly on identifying the various ways SMEs are implementing CSR. Finally, most CSRS articles adopted a single research method, with survey being the most dominant method. There is a need for future studies to combine a variety of methods so as to gain additional insight into CSRS related issues","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125423756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jisela Marivel Aguilar Agreda, J. Serrano, Mercedes Bernabé-Pérez
Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras españolas de pequeñas y medianas empresas como herramienta de cobertura. Mediante técnicas econométricas se ha realizado un análisis univariante y multivariante a 2.536 observaciones de clientes auditados por veintiuna firmas de auditoría de pequeña y media dimensión durante el periodo 2002 y 2014. Los resultados sugieren que las empresas auditadas pagan unas tarifas de auditoría más altas cuando el informe de auditoría es firmado por una mujer. La evidencia combinada en este estudio sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del auditor a través de las horas dedicadas en cada uno de los trabajos, centrando el análisis en el segmento de pequeñas y medianas firmas de auditoría.
{"title":"Análisis de la prima de riego en las mujeres auditoras: el caso español","authors":"Jisela Marivel Aguilar Agreda, J. Serrano, Mercedes Bernabé-Pérez","doi":"10.26784/SBIR.V3I2.193","DOIUrl":"https://doi.org/10.26784/SBIR.V3I2.193","url":null,"abstract":"Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras españolas de pequeñas y medianas empresas como herramienta de cobertura. Mediante técnicas econométricas se ha realizado un análisis univariante y multivariante a 2.536 observaciones de clientes auditados por veintiuna firmas de auditoría de pequeña y media dimensión durante el periodo 2002 y 2014. Los resultados sugieren que las empresas auditadas pagan unas tarifas de auditoría más altas cuando el informe de auditoría es firmado por una mujer. La evidencia combinada en este estudio sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del auditor a través de las horas dedicadas en cada uno de los trabajos, centrando el análisis en el segmento de pequeñas y medianas firmas de auditoría.","PeriodicalId":153561,"journal":{"name":"Small Business International Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114400165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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