International Entrepreneurship and Management Journal最新文献

This study offers a typology of the Social Innovation (SI) field. A sample of 5,152 documents from the Scopus database is screened using a clustering process. Using measures for inferring similarities from co-occurrence data, we identified the main themes addressed in the field, presenting a collection of keywords structured into clusters and categories. Bibliographic coupling and co-citation clustering find significant related documents and the VOS algorithm maps two sets of relevant clusters. The maps of these bibliometric analyses were contrasted through an analytical process identifying and classifying the research questions in each. This combined methodology proposes a typology that contributes to the integration of the different disciplines that structure the field by bridging the boundaries of the knowledge areas generated during the conceptualisation process. The typology confirms a matrix of six consolidated disciplines (transformation, social entrepreneurship, design, theory, territorial development, and governance) as well as three emerging clusters, a human cluster related to demographic challenges and two central sets bringing together specific aspects of social technologies and Sustainable Development Goals (SDGs). This classification provides a picture of the current intellectual structure of the field, pulling together publications relevant to the different academic communities and providing clarity and a more manageable approach to handling the large volume of information faced when designing and substantiating systematic studies and future research on SI.

This study aimed to investigate the level of cost accounting (CA) implementation in small- and medium-sized enterprises (SMEs). CA is a management accounting tool whose application in small companies has always been difficult. Nevertheless, academicians and practitioners recommend CA implementation in SMEs, especially because of the deep market instability, competitive pressure, and margin erosion that have occurred following the COVID-19 pandemic and 2022 European war scenario. Company size influences CA implementation; however, it is not the only influencing factor and perhaps not even the most important. To investigate the barriers to the adoption of CA and which conditions or actions can remove these barriers, leveraging from the contingency theory, a questionnaire was sent out in July 2022 to limited liability SMEs operating in the manufacturing, construction, and distribution macro-sectors in Verona and Vicenza provinces (Italy). Respondents answered a set of questions regarding CA implementation in their SMEs as of July 2022. Using a multivariate regression model to analyze data from the 120 questionnaires received, we found that lack of resources, limited training and skills, firm age, and the presence of the founder in the firm had a negative influence on CA implementation in SMEs. The low level of CA implementation was also associated with its supposed inefficiency, uselessness, and unsuitability for business. The effect of company size on CA implementation was not statistically significant. Despite this study’s limitations regarding the sample and period considered, we believe that it contributes to both academic debates and practice by illustrating the limiting factors and ways in which CA implementation can be fostered in SMEs in turbulent years.

Accelerators are broadly seen as platforms that government, non-profit, and for-profit organizations use to fast-track the development of entrepreneurial and SME business capabilities. Typically, this occurs as competitive, time-constrained, cohort-centered, authentic learning experiences supported by mentoring and access to the local entrepreneurial ecosystem, management development programs, and financial resources. Interest in how the ventures in the development programs evolve and contribute to the entrepreneurial ecosystem is increasing (Cantner et al. in Small Business Economics, 57, 407–423, 2021), but how the accelerators evolve has yet to be adequately researched. To better understand how accelerators evolve, we adapt Churchill and Lewis (Harvard Business Review, 61(3), 30–50, 1983) conceptual framework of the stages of small business development. This study investigated the life cycle of Australian accelerators from 2013 to 2020. The accelerators ranged from short-term “pop-up” programs to permanent programs. We found through a series of four selected exemplar case studies that these accelerators exhibited a similar four-stage life cycle to their participants, including (1) gestation, (2) survival, (3) viability, and (4) decline or renewal. We also found that external support was a critical issue that determined viability. Our findings support the development of accelerator management to be more agile, resilient, and entrepreneurial, which can confront those adopting a more standardized franchise model. In addition, we adapt Kohler (Business Horizons, 59(3), 347–357, 2016) work on corporate accelerators into an inclusive framework for all forms of accelerators, including considering their geographic context or Place, the actors involved with the accelerator or its People, the accelerator’s value Proposition to participants, the accelerator’s Processes and most fundamentally, its Purpose that will contribute to the entrepreneurial ecosystem practice and literature. This research provides practical considerations on positioning, suitable business models, and maximized operations.

Social networks are considered by entrepreneurs as platforms for spreading promotional messages to their desired audiences. In fact, there has been an increasing concern among users regarding the potential negative and abusive exposure of personal data and private space, but entrepreneurs have not taken the necessary steps to prevent this phenomenon. Despite the fact that users are becoming increasingly accustomed to invasive technological services, the lack of trust in data protection policies and personal space violations in social networks are now common topics for both users and the media and an interesting field of entrepreneurship research. The objective of this research is to analyze how social network advertisements affect user privacy and intimacy concerns and influence perceptions of entrepreneurial legitimacy. Using a sample of 400 Instagram users and applying a structural equation system, this research contributes to institutional theory by revealing how intimacy and privacy in social networks affect the three dimensions of legitimacy, namely, the cognitive, moral and pragmatic dimensions. Pragmatic and cognitive legitimacy are more important for purchase intentions than moral legitimacy since the usefulness perceived by users of well-targeted advertisements is more important than the individual moral acceptance of the excessive entrepreneurial intrusiveness. In terms of managerial implications, the findings highlight the importance of effective and transparent communication strategies to inform users about the positive impact of social network marketing on their decision-making process when choosing the best product, despite the loss of privacy and intimacy.

In the evolving landscape of entrepreneurship, digital technologies have ushered in new possibilities, attracting considerable academic attention. Despite the burgeoning research in Digital Entrepreneurship, the field remains fragmented, warranting a synthesized overview and structured research agenda. Consistently with the above, the paper presents a quantitative mapping of Digital Entrepreneurship through a bibliometric analysis of its publications. The research aims to address the need for a comprehensive, bibliometric overview of the topic, which has been echoed in recently published papers. In order to achieve this goal, we collected data from the Web of Science database, a common and scientifically sound choice in entrepreneurship research. The data were analyzed by applying Latent Dirichlet Allocation and topic modeling, thus providing a unique approach to bibliometric mapping. Topic modeling allows for the processing and analysis of significant amounts of scientific data, thus making it an ideal tool for bibliometric research. We find the field of Digital Entrepreneurship to be rather lively and in rapid development, with several publication outlets, affiliations, and countries contributing to it. We found four main topics to be extracted: the implications of Digital Entrepreneurship for innovation, Digital Entrepreneurship as an enabler for empowerment, the transformation of business models through digitalization, and the surge of digital platforms as entrepreneurial ecosystems. Additionally, we have provided a comprehensive overview of the theoretical lenses used amid the sample and a structured research agenda built upon extant gaps. From a theoretical perspective, the article serves as a starting point for future research on the topic and a comprehensive analysis of its present and past. From a practical perspective, the study is of interest to digital entrepreneurs willing to learn more about the opportunities and challenges provided by the digital landscape.

Corporate entrepreneurship and entrepreneurial orientation are widely studied concepts in the field of entrepreneurship related to the ability of established firms to innovate and adapt to change. The evolution of the literature has taken place in different areas of knowledge and disciplines, giving rise to the undifferentiated use of these terms, thus limiting the possibilities of generalizing the results. For this reason, several authors have established the need to further conceptualize these terms and the existing relationships between different constructs in order to consolidate and advance knowledge. The literature review shows that both concepts are closely interrelated and that, while corporate entrepreneurship has been used as a construct focused on the activities carried out by the firm resulting in innovation, business creation or renewal, entrepreneurial orientation has been approached as a behavior that characterizes the firm that has entrepreneurial initiative based on the exhibition of a predisposition towards innovation, risk taking, and proactivity. The aim of this study is to analyze the evolution of the thematic areas of interest of both constructs through the use of the most frequent keywords to characterize and differentiate both concepts. Through the comparative bibliometric analysis of the keywords, we aim to answer the question are the two concepts really the same, or if they are differentiated parts of the same phenomenon, and to contribute to the reduction of the dispersion generated in the attention of researchers in order to advance in the strengthening of their conceptual structure.