Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

THE CONTRIBUTIONS OF FIRM'S PRODUCTIVE ASSETS TO ITS COMPETITIVE PERFORMANCE: A RESOURCE-BASED VIEW APPROACH IN THE SOFTWARE SECTOR

In accordance to Resource Based View (RBV), the main cause of the variety of firm's performance in the market lies on the specific nature of their resources and accumulated competences. Nevertheless, the majority of explicative variables are qualitative what makes it hard to quantify and identify the correlation degree between the competitive performance and the resources of the company. Through a research performed in 1999, the French economist Rodolphe Durand developed his own methodology, building latent variables (proxys) that permit a highly satisfactory evaluation of the relationship between firm's performance and their specific resources. Based on this methodology we evaluated, in the specific case of Brazilian software sector, the degree of influence of the firm's productive assets on its competitive performance The theory establishes that the higher the inimitability and immobility of assets, the higher their profitability, margin and market performance. In inimitability we have found a relevant positive association only with the market performance. In relation to immobility we found a positive association with profitability and a negative association with margin.

Resources and competitive strategies to improve the performance of diving tourism business in Indonesia

Purpose: This research provides solutions to improve the performance of the diving tourism business in Indonesia by increasing competitive strategies and resource-based uniqueness. Design/Methodology/Approach: The research was conducted using quantitative methods. The unit of analysis is dive operators in Indonesia where data are collected from 50 random samples taken from 284 dive operators. Then the observations in this study use a time horizon that is cross section one shoot taking. Findings: The results of the study show that the uniqueness of resources and competitive strategies have a significant effect on business performance. Competitive strategies have dominant influence in improving the performance of dive service operators in Indonesia. Practical Implications: The results can be used in an effort to improve the performance of the dive tourism business in Indonesia through the development of competitive strategies based on cost-based approaches, and the development of resource uniqueness based on the development of human resources. Originality/Value: This study acts as a reference for the diving tourism business people and all parties involved in this kind of business to understand the uniqueness of resources and competitive strategies in improving the business performance.peer-reviewe

The internationalization - performance relationship: findings from a set of Polish listed manufacturing companies

“Internationalization, Innovativeness and Growth of Modern Enterprises”, ICAN Sp. z o.o. (editor Harvard Business Review Poland), Warszawa, 2010, ISBN: 978-83-932054-0-0The paper aims to identify the shape of the relationship between degree of internationalization and performance of Polish manufacturing firms using data from WSE listed companies over the period from 2003 to 2008. The results suggest that initially, internationalization has a negative impact on performance; however, over time, through gaining experience and through organizational learning, the benefits of international expansion outweigh the costs and firm’s performance improves. The regression results indicate also that real GDP growth rate in Germany, real effective exchange rate and import transaction price index significantly contribute to firms’ performance

Carving out new business models in a small company through contextual ambidexterity: the case of a sustainable company

Business model innovation (BMI) and organizational ambidexterity have been pointed out as mechanisms for companies achieving sustainability. However, especially considering small and medium enterprises (SMEs), there is a lack of studies demonstrating how to combine these mechanisms. Tackling such a gap, this study seeks to understand how SMEs can ambidextrously manage BMI. Our aim is to provide a practical artifact, accessible to SMEs, to operationalize BMI through organizational ambidexterity. To this end, we conducted our study under the design science research to, first, build an artifact for operationalizing contextual ambidexterity for business model innovation. Then, we used an in-depth case study with a vegan fashion small e-commerce to evaluate the practical outcomes of the artifact. Our findings show that the company improves its business model while, at the same time, designs a new business model and monetizes it. Thus, our approach was able to take the first steps in the direction of operationalizing contextual ambidexterity for business model innovation in small and medium enterprises, democratizing the concept. We contribute to theory by connecting different literature strands and to practice by creating an artifact to assist managemen

Green Human Resource Management Practices Among Palestinian Manufacturing Firms- An Exploratory Study

Organizations are increasingly finding it challenging to balance economic and environmental performance particularly those that face competitive, regulatory and community pressure. With the increasing pressures for environmental sustainability, this calls for the new formulation of strategies by the manufacturers in order to minimize their products and services negative impact on the environment. Hence, Green Human Resource Management (GHRM) continues to be an important research agenda among the researchers. In Palestine, green issues are new and still developing. Constant study is needed to fully understand and update information regarding this area. Objective: The aim of this paper is to explore the views and level of acceptance of GHRM practices among manufacturing firms in Palestine. Results: Through the use of e-mail survey, 121 responses were obtained to generate the results of the study. The result showed GHRM practices have been practiced to somewhat to a greater extent a firms in Palestine. Findings can be extended to study on the issues in further. Academicians and practitioners can apply this result to their research and business strategies on how to improve sustainable performance and to effectively implement GHRM practices

Eco-innovation practices’ adoption in the automotive industry

Eco-innovation is a construct that is gaining increasing interest from academics and researchers since it is commonly considered in the literature as one of the strategies that allow manufacturing companies not only to significantly reduce the negative impacts on the environment but also the generation of pollutants. However, little is known about the adoption of eco-innovation practices in manufacturing companies, particularly in the automotive industry. Therefore, this research has as main objective to fill this gap in the literature and explore the interdependence between eco-innovation of products, processes and management. The study is conducted through a research framework consisting of 3 measurement scales, 14 items and 3 hypotheses and an extensive review of the literature. A self-administered questionnaire was distributed to a sample of 460 companies in the automotive and auto parts industry in Mexico. Data were analyzed through Confirmatory Factor Analysis, Descriptive Statistics and Structural Equation Modelling. The results obtained show that product eco-innovation, process eco-innovation and management eco-innovation are good indicators for the adoption of eco-innovation practices for companies in the automotive and auto parts industry. The paper addresses a research gap in the academic literature in the eco-innovation field by providing evidence on the interdependence between eco-innovation of products, processes and management and the implementation of their practices in the automotive industry.N/

Competitive Threats, Strategic Responses and Performance of Brazilian B2B Firms

Purpose – The economic realignment in Latin America has created two clusters, one stagnant in the north and the other growth-bound in the south. This study aims to focus on Brazil, the key player in the growth-bound southern cluster, and address three fundamental questions: how Brazilian executives in four B2B sectors (telecommunications, business equipment, steel, and transportation) viewed the internal competitive developments, how they strategically responded to these developments, and what were the marketing and financial outcomes of these strategies. Design/methodology/approach – Data were obtained by interviewing top decision makers such as president, chief executive officer, and director of the companies. Findings – Findings show that the intensity of competitive pressures due to globalization varied by sector and so did strategic responses of firms. Marketing and financial performance outcomes also varied by sectors. Originality/value – The study adds to the growing literature on competitive market developments, strategic responses and performance outcomes of firms in Brazil, an important emerging economy and the key player in the southern Latin America cluster

Enablers and Constraints in Implementing Lean Manufacturing: evidence from Brazilian SMEs

Lean Manufacturing has revolutionized the global manufacturing environment at an unprecedented rate. In scholarly and managerial literature, many works have reported that Lean Manufacturing is a very efficient approach and a straightforward way towards process improvements, in terms of productivity and value adding activities ratio. However, many studies on Lean Manufacturing have highlighted many problems in its implementation. The analysis carried out within the research project is aimed to the factors enabling or constraining the Lean Transformation of a firm’s production system, along with the most relevant tools or practices to be applied. The research methodology used is the so-called “Normative Delphi” with a panel formed by 32 experts coming from 16 Brazilian SMEs. Our results are partially consistent with what has already been discussed in the literature and we found that the most relevant tools/practices are: value stream mapping, 5S methodology, and Kaizen (Gemba walks); the top three enabling factors are: knowledge and sponsorship of senior management, focus on continuous improvement, and employee development fostered by the company; finally, the main critical constraints are: little support from the top management, resistance to change by middle management, and poor or non-qualified Lean training activities

Comparing transformational and instrumental leadership The influence of different leadership styles on individual employee and financial performance in Brazilian startups

Abstract Purpose – The purpose of this study is to investigate the influence of transformational and instrumental leadership on the individual performance of the employee and the financial performance in Brazilian startups. Design/methodology/approach – The adopted methodological construction strategy was structural equation modeling, with the purpose of applying the model to primary data collected from a sample of leaders of Brazilian startups (n = 126). Findings – Results suggest that when leadership types are analyzed separately, both directly influence employee performance. Originality/value – This study has four main contributions: to test the influence of the two leadership styles on employee performance and thus to help advance the theoretical understanding of leadership; to perform this test in the context of Brazilian startups; to equip professionals with more information about the effects of crucial leadership types on individual type of employee performance; and to expand knowledge for recruitment and managerial training in initial-stage companie