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The role of macro institutional factors in determining types of entrepreneurial start-ups: a longitudinal panel study 宏观制度因素在决定创业企业类型中的作用:纵向面板研究
IF 4.2 Q2 BUSINESS Pub Date : 2024-07-11 DOI: 10.1108/ebr-02-2024-0061
Tianchen Li

Purpose

What shapes entrepreneurs’ intention to allocate entrepreneurial effort towards different types of entrepreneurial start-ups? Grounded in a “national business systems” approach, the purpose of this paper is to examine the impacts of institutional dimensions on Schumpeterian and Kirznerian entrepreneurship.

Design/methodology/approach

Drawing upon a global context comprising 82 countries over the period between 2007 and 2018, this research applies a dynamic panel modelling approach, namely, the dynamic panel generalised method of moments estimator. This estimator allows to account for unobserved country-specific heterogeneity and to address endogeneity constraints that might occur between institutions and entrepreneurship.

Findings

The findings reveal that there are positive relationships between financial capital and both Schumpeterian and Kirznerian entrepreneurship. Educational capital positively affects the allocation of entrepreneurial efforts towards opportunity-based entrepreneurial activities. Moreover, institutional regulatory conditions could hinder the allocation of entrepreneurs’ resources into a Schumpeterian while facilitating the allocation of resources into a Kirznerian type of venture. Finally, a higher level of corruption promotes innovative entrepreneurial activities (i.e. a Schumpeterian type of venture) and leads to constraints on Kirznerian entrepreneurship.

Practical implications

The research findings demonstrate the significance of the macro environment for enacting and implementing policies to reap the benefits of different types of start-ups. It suggests different political actions are needed to motivate highly qualified individuals to engage in Schumpeterian and Kirznerian entrepreneurship, rather than focusing purely on enhancing a country’s overall start-up rates.

Originality/value

By acknowledging the multidimensional nature of entrepreneurship, this research provides greater theoretical exposition and empirical support for the role played by macro-level institutions in determining types of entrepreneurship. It reveals the important role played by macro institutional conditions in influencing choices about different types of start-ups and gives rise to the multidimensional nature of entrepreneurship.

目的是什么影响了创业者将创业精力分配给不同类型创业企业的意向?本文以 "国家商业体系 "方法为基础,旨在研究制度层面对熊彼特式创业和柯兹纳式创业的影响。设计/方法/途径本研究以 2007 年至 2018 年期间 82 个国家的全球情况为背景,采用动态面板建模方法,即动态面板广义矩估计法。这种估计方法可以考虑未观察到的特定国家的异质性,并解决机构与创业之间可能出现的内生性限制。研究结果研究结果表明,金融资本与熊彼得创业和柯兹纳创业之间存在正相关关系。教育资本会积极影响创业者对基于机会的创业活动的分配。此外,制度监管条件会阻碍创业者将资源配置到熊彼特式创业活动中,而有利于将资源配置到柯兹纳式创业活动中。最后,较高的腐败水平会促进创新创业活动(即熊彼得创业类型),并导致柯兹纳创业类型受到限制。原创性/价值通过承认创业的多维性,本研究为宏观制度在决定创业类型方面所起的作用提供了更多理论阐述和实证支持。它揭示了宏观制度条件在影响不同类型创业选择方面的重要作用,并提出了创业的多维性。
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引用次数: 0
Conversing in the shadow of echoes – a scale development and validation of the dark side of organizational internal communication 在回声的阴影中对话--组织内部交流阴暗面的量表开发与验证
IF 4.2 Q2 BUSINESS Pub Date : 2024-06-27 DOI: 10.1108/ebr-01-2024-0027
Amitabh Anand, Elena Sinitsyna, Sándor Takács, Sergey Kazakov

Purpose

This study aims to develop and validate the scales on the dark side of internal communication (IC) that capture a more nuanced perception of ineffectiveness, manipulation and miscommunication from the employee perspective. This study also examines this scale's effects on employee outcomes (such as employee loyalty and quiet quitting).

Design/methodology/approach

The authors developed the dark side of the IC scale through qualitative interviews and a review of relevant literature. Statistical techniques such as exploratory and confirmatory factor analysis, convergent validity and nomological validity were performed on the newly produced scales. The authors also examined the predictive validity effects of these scales on employee loyalty and quiet quitting using participants from Hungary.

Findings

The scale development resulted in a 15-item measuring three dimensions of the dark side of IC. After several statistical examinations, the scale exhibited robust psychometric properties and is reliable and valid.

Originality/value

This study empirically supported the new phenomenon of studying the dark side of IC, and the scale can be used to measure employee outcomes, the effectiveness of organizational communication, etc.

目的本研究旨在开发和验证内部沟通(IC)阴暗面量表,从员工角度捕捉对无效、操纵和沟通不畅的更细微的感知。本研究还考察了该量表对员工结果(如员工忠诚度和默默辞职)的影响。设计/方法/途径 作者通过定性访谈和查阅相关文献,开发了内部沟通阴暗面量表。对新编制的量表进行了探索性和确认性因子分析、收敛效度和名义效度等统计技术分析。作者还利用来自匈牙利的参与者,检验了这些量表对员工忠诚度和默默辞职的预测有效性。经过多次统计检验,该量表表现出稳健的心理测量特性,并且是可靠有效的。
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引用次数: 0
Digital capabilities and market competitiveness: the two-fold mediation of internal and external drivers 数字化能力和市场竞争力:内部和外部驱动力的双重调解
IF 4.2 Q2 BUSINESS Pub Date : 2024-06-19 DOI: 10.1108/ebr-02-2024-0088
Fazal Ur Rehman

Purpose

This study evaluates the two-way relationship between digital capabilities and market competitiveness along with the twofold mediation of circular economy, business model innovation (BMI) and energy policies based on the dynamic capability and ecological modernization theories.

Design/methodology/approach

Data were compiled through questionnaire-based survey from the top management of new ventures and evaluated through partial least squares structural equation modeling to find results.

Findings

The study discovered a two-way relationship between digital capabilities and market competitiveness among new ventures along with the twofold mediation of circular economy and BMI. Surprisingly, the energy policies have no twofold mediation.

Practical implications

The findings have important implications for policy and guide the practitioners to focus on digital efficiencies to attain higher competitive advantage in the light of environmental initiatives.

Originality/value

Although past research has paid wide attention to the defined factors, but to the best of the author’s knowledge, this is the first study in these domains.

目的本研究基于动态能力理论和生态现代化理论,评估了数字能力与市场竞争力之间的双向关系,以及循环经济、商业模式创新(BMI)和能源政策的双重中介作用。研究结果本研究发现,在循环经济和BMI的双重中介作用下,新创企业的数字能力与市场竞争力之间存在双向关系。实践意义研究结果对政策具有重要意义,并指导从业人员关注数字化效率,以便在环保举措的背景下获得更高的竞争优势。原创性/价值虽然过去的研究对所定义的因素给予了广泛关注,但就作者所知,这是首次在这些领域开展研究。
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引用次数: 0
The paradox of attraction: unveiling the dynamics of tourist motivation and impact perception at a dark heritage site through mixed-method approach 吸引力的悖论:通过混合方法揭示黑暗遗产地游客动机和影响感知的动态变化
IF 4.2 Q2 BUSINESS Pub Date : 2024-05-31 DOI: 10.1108/ebr-01-2024-0012
Ravi Dandotiya, Arun Aggarwal, Ishani Sharma

Purpose

The purpose of this study is to examine the relationships between tourists’ motivations, perception of tourism impacts, place attachment (PA) and loyalty toward Jallianwala Bagh, a dark heritage site in Punjab, India.

Design/methodology/approach

A mixed-method approach comprising qualitative and quantitative methods was used. Semi-structured interviews and the Delphi method helped generate a 34-item survey instrument. A sample size of 869 respondents was obtained, split into two subsets for exploratory factor analysis and confirmatory factor analysis.

Findings

Seven out of nine hypotheses were supported. Motivated tourists perceived higher positive tourism impacts but lower negative tourism impacts. Higher perceptions of positive tourism impacts increased both PA and loyalty to the destination. Surprisingly, the perception of negative tourism impacts did not significantly affect tourist loyalty, contrary to some previous research.

Practical implications

This study informs stakeholders about tourists’ cognitive and affective responses at a dark tourism site, aiding in the planning and development of sustainable tourism strategies.

Social implications

By understanding the tourists’ motivations and perceptions, stakeholders can manage tourism impacts more effectively, ensuring that tourists’ experiences align with sustainable practices.

Originality/value

This study enriches the understanding of the tourists’ complex interactions with dark heritage sites. It introduces a new angle by examining how motivations, PA and perceptions of tourism impacts influence tourist loyalty, especially in the context of dark tourism.

目的:本研究旨在考察游客的旅游动机、旅游影响感知、地方依恋(PA)和对印度旁遮普邦黑遗址贾利安瓦拉古堡的忠诚度之间的关系。半结构式访谈和德尔菲法帮助生成了 34 个项目的调查工具。获得了 869 个受访者样本,并分成两个子集进行探索性因子分析和确认性因子分析。有积极性的游客对旅游的积极影响感知较高,而对旅游的消极影响感知较低。对积极旅游影响的感知越高,游客对目的地的热情和忠诚度就越高。社会意义通过了解游客的动机和认知,利益相关者可以更有效地管理旅游影响,确保游客的体验符合可持续发展的实践。它从一个新的角度探讨了旅游动机、旅游影响和对旅游影响的认知如何影响游客的忠诚度,尤其是在黑暗旅游的背景下。
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引用次数: 0
Strategic-hybrid orientations and perceived business performance in medium/high-tech SMEs 中/高科技中小型企业的战略混合取向与企业绩效感知
IF 4.2 Q2 BUSINESS Pub Date : 2024-05-13 DOI: 10.1108/ebr-09-2023-0272
Antonio Manuel Magalhães-Teixeira, José L. Roldán, Antonio Genaro Leal Millán

Purpose

This paper aims to investigate the direct and combined impacts of entrepreneurial orientation (EO) and conservative orientation (CO) on perceived business performance (PBP) of small- and medium-sized enterprises (SMEs) under strategic-hybrid orientation (SHO) theory.

Design/methodology/approach

The data collected from the SABI NEO international database has 90 companies in 13 medium-to-high and high-tech activity sectors. The authors used partial least squares structural equation modelling to test the research model.

Findings

Business strategies match a SHO that includes both orientations, i.e. EO and CO. Moreover, as expected, the authors found evidence that each orientation produces performance-related sign-opposite significant impacts. Finally, the hypothesis regarding the positive synergistic effect of both orientations (EO and CO) on PBP was also supported.

Research limitations/implications

One stems from the study’s cross-sectional nature, requiring a longitudinal approach. Another one resides in the absence of further examinations concerning multigroup analysis. Another restraint is the limitedness of data, focused on firms with med/high-tech intensity. For last, while the use of results in the initial stages of theory development can be beneficial, it is important to note that such results cannot be simply extrapolated or generalized to other industrial sectors without careful consideration of the contextual factors at play.

Social implications

This study humbly endeavours to contribute to the finality of SMEs’ more steady and prosperous existence concerning the consciousness of the need to improve labour stability and wage fairness, conditions such as requiring a continuous commitment.

Originality/value

In this study, the authors aimed to investigate the impact of SHO on SMEs’ PBP. To this end, the authors simultaneously used two different strategic orientations (SOs): EO, which is widely studied in the literature, and CO, which has been less researched. The authors also examined their synergistic effects on PBP. The authors’ approach is based on Venkatraman’s strategic orientation of business enterprises model and the comparative paradigm of SOs.

目的 本文旨在研究在战略混合导向(SHO)理论下,创业导向(EO)和保守导向(CO)对中小型企业(SMEs)感知经营绩效(PBP)的直接影响和综合影响。作者使用偏最小二乘法结构方程模型对研究模型进行了检验。研究结果企业战略与 SHO 相匹配,其中包括两种导向,即 EO 和 CO。此外,正如预期的那样,作者发现有证据表明,每种取向都会产生与绩效相关的标志相反的重大影响。最后,关于两种导向(EO 和 CO)对 PBP 的积极协同效应的假设也得到了支持。研究局限性/影响一是研究的横断面性质,需要纵向方法。另一个原因是缺乏对多组分析的进一步研究。另一个限制因素是数据有限,主要集中在中/高科技密集型企业。最后,虽然在理论发展的初始阶段使用这些结果是有益的,但必须注意的是,在没有仔细考虑背景因素的情况下,不能将这些结果简单地推断或推广到其他工业部门。社会影响本研究谦卑地致力于为中小企业最终实现更加稳定和繁荣的生存做出贡献,使其意识到需要提高劳动稳定性和工资公平性,这些条件需要持续的承诺。为此,作者同时采用了两种不同的战略导向(SOs):EO(在文献中被广泛研究)和 CO(研究较少)。作者还研究了它们对 PBP 的协同效应。作者的研究方法基于 Venkatraman 的商业企业战略导向模型和 SOs 比较范式。
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引用次数: 0
Strategic planning, budget monitoring and growth optimism: evidence from Australian SMEs 战略规划、预算监督和增长乐观主义:来自澳大利亚中小企业的证据
IF 4.2 Q2 BUSINESS Pub Date : 2024-04-18 DOI: 10.1108/ebr-09-2023-0285
John Rice, Nigel Martin, Muhammad Mustafa Raziq, Mumtaz Ali Memon, Peter Fieger
<h3>Purpose</h3><p>Growth optimism, which describes the expected future growth of a firm, is an important but underexplored construct in strategy. This paper aims to assess the planning antecedents of such growth optimism by using a large Australian sample of small enterprises.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>The authors use a secondary data set, gathered among Australian small to medium enterprises (SMEs), by the Australian Bureau of Statistics (ABS). The analysis adopts a regression approach including a mediated and a non-mediated path to explore the direct and indirect effects of strategic planning and budgetary planning and management on expected future revenues.</p><!--/ Abstract__block --><h3>Findings</h3><p>This paper assesses the implications of concurrent strategic planning and financial management dynamic capabilities on anticipated future revenue growth, an important predisposition dynamic capability. The authors note that this configuration of actions and predisposition aligns closely with the necessary requirements for growth. The findings suggest that firms that use strategic planning and robust budget planning and monitoring processes exhibit higher optimism about future sales growth and firms that effectively configure these planning activities with market development tend to exhibit higher growth and more growth optimism.</p><!--/ Abstract__block --><h3>Research limitations/implications</h3><p>In terms of theoretical contributions, the paper strongly supports the formality view in the formal/informal debates associated with effectuation strategies. The authors suggest that appropriate strategic and budgetary planning and control systems act as a counterbalance to organisational confusion and managerial capriciousness, leading to improved confidence among managers and their employees regarding future resource commitments and plans.</p><!--/ Abstract__block --><h3>Practical implications</h3><p>The findings of the paper are potentially important for both managers and policy makers. For managers seeking to grow their future sales, planning is shown to be an important antecedent activity. The presence of financial and strategic planning may predispose firms to make important investment decisions that drive future growth. Also, a better understanding of the firm’s current and future strategic and financial position may be evidence of effective firm management, a situation that, in turn, drives growth.</p><!--/ Abstract__block --><h3>Social implications</h3><p>In terms of social and policy implications, the data gathered for the survey by the ABS forms a valuable collection of information in relation to business practices. Australian firms are required by law to regularly report budget plans and outcomes. The research suggests that this data can inform policy initiatives, particularly in relation to programmes that may assist small and young firms to undertake prospective strategic and budge
目的 增长乐观主义描述了企业未来的预期增长,是战略中一个重要但未被充分探索的概念。本文旨在利用澳大利亚小型企业的大量样本来评估这种增长乐观主义的规划前因。作者使用了澳大利亚统计局(ABS)在澳大利亚中小企业(SMEs)中收集的二手数据集。分析采用回归方法,包括中介路径和非中介路径,以探讨战略规划和预算规划与管理对预期未来收入的直接和间接影响。研究结果本文评估了同时具备战略规划和财务管理动态能力对预期未来收入增长(一种重要的倾向性动态能力)的影响。作者指出,这种行动和预设的配置与增长的必要条件密切相关。研究局限/启示在理论贡献方面,本文有力地支持了与效应战略相关的正式/非正式辩论中的正式观点。作者认为,适当的战略和预算规划与控制系统可以抵消组织混乱和管理者的反复无常,从而提高管理者及其员工对未来资源承诺和计划的信心。对于寻求未来销售增长的管理者来说,规划是一项重要的先行活动。财务和战略规划的存在可能会促使企业做出推动未来增长的重要投资决策。此外,更好地了解公司当前和未来的战略和财务状况,也可能证明公司管理有效,而这种情况反过来又会推动公司的增长。社会影响在社会和政策影响方面,澳大利亚统计局为调查收集的数据是有关商业实践的宝贵信息。法律要求澳大利亚企业定期报告预算计划和结果。研究表明,这些数据可以为政策措施提供信息,特别是在帮助小型和年轻企业进行前瞻性战略和预算规划的计划方面。原创性/价值据作者所知,这是第一篇研究中小企业战略和财务规划以及预期销售增长的特殊配置的论文。
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引用次数: 0
Do total quality management and external factors matter? The effect of innovation behaviour on innovation performance in banks 全面质量管理和外部因素重要吗?创新行为对银行创新绩效的影响
IF 4.2 Q2 BUSINESS Pub Date : 2024-04-16 DOI: 10.1108/ebr-01-2024-0037
Samuel Koomson

Purpose

Although total quality management (TQM) is an innovative management philosophy, how it connects innovative behaviour (INB) to innovation performance (INP) has gone unnoticed. Also, the external factors (technological turbulence [TUR], competitive intensity [CMP], market dynamism [MKD] and government regulation [GOV]) under which the INB–TQM connection may grow are yet to be understood. In spite of the various evolutions that have occurred in the banking industry, there remains a necessity to enhance the quality of service offered to clients. This paper aims to address these issues in the total quality management literature.

Design/methodology/approach

This study constructs and analyses a research framework by analysing the replies of 260 executives in senior and intermediate positions across 21 quality-certified universal banks in Ghana, using the Smart PLS methodology.

Findings

TQM played a partial mediating role between INB and INP (variance accounted for = 46.85%, p = 0.000). TUR (β = 0.023, p = 0.000), CMP (β = 0.043, p = 0.000), MKD (β = 0.056, p = 0.000) and GOV (β = 0.068, p = 0.000) positively and significantly moderated the INB–TQM connection.

Research limitations/implications

Future research may examine the proposed framework in various environments and sectors.

Practical implications

Practical insights for industry players in the sector are discussed.

Originality/value

To the best of the authors’ knowledge, this study is the first to show how innovation serves both as an antecedent and consequence of TQM. It is also the first to explicate the boundary conditions under which the INB–TQM relationship may flourish.

目的虽然全面质量管理(TQM)是一种创新管理理念,但它是如何将创新行为(INB)与创新绩效(INP)联系起来的却一直没有引起人们的注意。此外,INB 与 TQM 之间的联系在哪些外部因素(技术动荡[TUR]、竞争强度[CMP]、市场活力[MKD]和政府监管[GOV])的作用下可能会发展壮大,也有待了解。尽管银行业发生了各种演变,但仍有必要提高为客户提供的服务质量。本文旨在解决全面质量管理文献中的这些问题。本研究采用智能 PLS 方法,通过分析加纳 21 家通过质量认证的通用银行 260 名中高级管理人员的回复,构建并分析了一个研究框架。研究结果全面质量管理在 INB 和 INP 之间起到了部分中介作用(所占方差 = 46.85%,P = 0.000)。TUR (β = 0.023, p = 0.000)、CMP (β = 0.043, p = 0.000)、MKD (β = 0.056, p = 0.000) 和 GOV (β = 0.068, p = 0.000) 积极且显著地调节了 INB-TQM 之间的联系。原创性/价值 据作者所知,本研究首次展示了创新如何同时作为全面质量管理的前因后果。该研究还首次阐述了 INB 与 TQM 关系蓬勃发展的边界条件。
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引用次数: 0
Understanding masstige wine brands’ potential for consumer-brand relationships 了解优质葡萄酒品牌在消费者-品牌关系中的潜力
IF 4.2 Q2 BUSINESS Pub Date : 2024-04-10 DOI: 10.1108/ebr-04-2022-0066
Paula Rodrigues, Ana Sousa, Ana Pinto Borges, Paulo Matos Graça Ramos

Purpose

This study aims to fill various gaps detected in the literature on mass prestige (hereafter referred to as masstige) theory. The originality of the work stems from the multidimensional application of Paul’s (2015) model, the introduction of brand addiction as a construct from the consumer-brand relationship (CBR) theory within the context of wines and the exploration of a new and less studied sector in masstige strategies.

Design/methodology/approach

A structured questionnaire was distributed to collect data from masstige wine brand buyers in Portugal, of whom 166 completed the questionnaire correctly. A conceptual model was developed and tested using partial least squares structural equation modelling.

Findings

The findings include that only two dimensions of Paul’s (2015) masstige scale affect brand addiction: brand knowledge and excitement and status. Brand addiction has a positive effect on brand loyalty and electronic word of mouth (eWOM), and brand loyalty has a positive impact on eWOM. Theoretical and managerial implications were explored.

Originality/value

This research added a CBR perspective to masstige theory and applied masstige theory to wine brands for the first time. These three distinctive aspects collectively contribute to the novelty and significance of the research, opening up exciting possibilities for future investigations and providing a valuable contribution to the academic community and the wine industry alike.

目的 本研究旨在填补大众声望(以下简称 "声望")理论文献中的各种空白。这项工作的独创性在于多维度地应用了保罗(2015 年)的模型,在葡萄酒的背景下引入了消费者-品牌关系(CBR)理论中的 "品牌上瘾 "这一概念,并探索了大众声望战略中一个研究较少的新领域。设计/方法/途径发放了一份结构化问卷,以收集葡萄牙大众声望葡萄酒品牌购买者的数据,其中 166 人正确填写了问卷。采用偏最小二乘法结构方程建模法建立并检验了一个概念模型。研究结果研究结果表明,保罗(2015)的masstige量表中只有两个维度会影响品牌成瘾:品牌知识以及兴奋和地位。品牌成瘾对品牌忠诚度和电子口碑(eWOM)有积极影响,而品牌忠诚度对电子口碑有积极影响。该研究首次将品牌声誉理论应用于葡萄酒品牌。这三个独特的方面共同促成了本研究的新颖性和重要性,为未来的研究开辟了令人兴奋的可能性,并为学术界和葡萄酒行业做出了宝贵的贡献。
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引用次数: 0
The credibility of external audits of management systems – the audited enterprises’ perspective 管理体系外部审计的可信度--受审计企业的观点
IF 4.2 Q2 BUSINESS Pub Date : 2024-04-09 DOI: 10.1108/ebr-09-2022-0184
Piotr Rogala, Piotr Kafel, Maciej Urbaniak

Purpose

This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given organization meets the specific criteria. If the audit ends with a positive result, information about it is provided to selected interested parties, e.g. clients or contractors. Credibility is pivotal in adding value for all interested parties within the audit processes. This study seeks the factors which, in the opinion of the audited enterprises, have the most decisive impact on the credibility of external audits.

Design/methodology/approach

In keeping with the extant literature, research questions were developed regarding the factors influencing the credibility assessment of external audits. Data collected from 100 companies in the Polish food sector were used to construct the model and carry out statistical analyses. Linear regression analyses were also applied to determine the key factors influencing the credibility of audits.

Findings

This study is part of the research trend on the rationality of external audits and certification of quality management systems. This paper identifies nine main factors shaping the credibility of external audits. Two of them have the most decisive influence on credibility. The first one is the professional audit method (procedure). The second factor is the auditor’s knowledge of the specificity of the audited area.

Research limitations/implications

This study did not consider the impact that the image/credibility of the organization represented by the auditors may have on the reliability of audits. This is one of the fundamental limitations that should be considered when analyzing the obtained results. To recognize this type of dependence, additional research should be carried out. Another limitation is that the research covers the food industry only. It would be interesting to know the situation in other types of industries.

Practical implications

This paper looks at the possibility of increasing the added value for audited enterprises. The proposed model can be used by managers of organizations conducting external audits and auditors to effectively use resources for process improvement, influencing the maximization of credibility of activities in the area of conformity assessment.

Originality/value

The originality of this study lies in adopting the perspective of audited enterprises in assessing the credibility of audits. To the best of the authors’ knowledge, this is the first study that adopts this approach. This paper contributes to the literature, particularly to better understand audited enterprises’ behavior (trust in audit results, satisfaction with audits, etc.).

目的 本文涉及外部审计,目前许多行业(如食品、汽车和电气)都普遍采用外部审计。本研究旨在评估特定组织是否符合特定标准。如果审核结果良好,则会向选定的相关方(如客户或承包商)提供相关信息。在审计过程中,可信度是为所有相关方增加价值的关键。本研究旨在探寻被审计企业认为对外部审计可信度有决定性影响的因素。设计/方法/途径根据现有文献,就影响外部审计可信度评估的因素提出了研究问题。从波兰食品行业 100 家公司收集的数据被用于构建模型和进行统计分析。本研究是外部审核和质量管理体系认证合理性研究趋势的一部分。本文确定了影响外部审核可信度的九个主要因素。其中有两个因素对可信度的影响最具决定性。第一个因素是专业审核方法(程序)。研究局限/影响本研究没有考虑审核员所代表的组织形象/可信度对审核可靠性的影响。这是分析所得结果时应考虑的基本限制之一。要认识到这种依赖性,应开展更多的研究。另一个局限性是,研究仅涉及食品行业。实践意义 本文探讨了提高审计企业附加值的可能性。本研究的独创性在于采用受审核企业的视角来评估审核的可信度。据作者所知,这是第一项采用这种方法的研究。本文对相关文献有所贡献,特别是有助于更好地理解受审企业的行为(对审计结果的信任度、对审计的满意度等)。
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引用次数: 0
Understanding the manufacturing reshoring decision-making content through the lens of the Eclectic Paradigm: a systematic literature review 从折衷主义范式的视角了解制造业重新定位的决策内容:系统性文献综述
IF 4.2 Q2 BUSINESS Pub Date : 2024-03-29 DOI: 10.1108/ebr-10-2023-0300
Haihan Li, Per Hilletofth, David Eriksson, Wendy Tate

Purpose

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Design/methodology/approach

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

Findings

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Research limitations/implications

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

Practical implications

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

目的 本研究旨在从折衷范式的角度研究制造业重新定位的决策内容。设计/方法/途径 通过对影响制造业重新定位决策的因素进行六步系统文献综述,收集数据。研究结果共提取了 80 个决策因素,并将其分为资源寻求优势(8%)、市场寻求优势(11%)、效率寻求优势(41%)和战略资产寻求优势(16%)。此外,其中 24% 的优势被确定为混合优势,即被划分为多个类别。研究局限/启示学者们需要考虑还可以使用或发展哪些其他理论来识别和评估制造业转移的决策因素(决定因素),以及如何进一步推进当前采用的理论,以创建更清晰、更全面的理论框架。就从业人员而言,了解决策因素的多面性可以加强有关重新定位举措的战略决策。原创性/价值据作者所知,这是第一项研究,探讨了折衷主义范式在制造业重新定位决策内容的因素分类中的价值和实用性,并提出了深入的理论分类。此外,它还填补了决策内容研究领域中决策因素与影响因素之间的空白。
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引用次数: 0
期刊
European Business Review
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