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引用次数: 1
摘要
本研究探讨了Miles and Snow（1978）的战略类型与企业在竞争市场中运营时对资本预算技术（CBT）的选择之间的关系。此外，它还探讨了这种关系是如何取决于创业结构的。该研究基于在First North运营的62家中小型企业的数据。实证数据是通过调查和年度报告中的二次数据收集的，并通过内容分析进行分析。结果表明，分析策略与复杂CBT的选择呈正相关，防御策略与非复杂CBT选择呈正相关。此外，创业结构正向调节探矿者战略与非复杂CBT选择之间的关系。该研究还就如何在竞争激烈的市场上运作的中小企业中调整战略、CBT和结构提供了实用的见解。
Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure
This study explores how Miles and Snow's (1978) typology of strategy relates to a firm's choice of capital budgeting techniques (CBT) when the firm operates in a competitive market. Furthermore, it explores how this relationship is contingent on entrepreneurial structure. The study is based on data from 62 small and medium-sized enterprises (SMEs) operating on First North. The empirical data was collected using a survey and secondary data from annual reports and analysed with content analysis. The results show that an analyser strategy is positively related to the choice of sophisticated CBT, and a defender strategy is positively related to the choice of non-sophisticated CBT. Moreover, entrepreneurial structure positively moderates the relationship between prospector strategy and the choice of non-sophisticated CBT. The study also provides practical insights on how to align strategy, CBT, and structure among SMEs operating on competitive markets.
期刊介绍：
IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.
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