Entrepreneurial orientation and export performance: the mediating effect of organisational resources and dynamic capabilities

This study analyses the relationships among entrepreneurial orientation, organisational resources, dynamic capabilities, and export performance. Specifically, we propose that entrepreneurial orientation enhances the attraction of financial, informational and relational resources thus affecting export performance through dynamic capabilities. This model is empirically tested with data from 265 managers of exporting companies in Portugal. Results validate ten out of eleven direct relationships of the model and confirm the mediating effect of organisational resources and dynamic capabilities on export performance. Entrepreneurial orientation contributes to the attraction of relational and informational resources, relational resources boost the development of informational and financial resources, and these three types of organisational resources directly affect the development of dynamic capabilities and export performance. In what concerns the managerial implications, managers, public policy makers, and researchers aiming to contribute to firms’ competitiveness and performance must clearly understand how resources affect the development of differentiated dynamic capabilities.info:eu-repo/semantics/publishedVersio

Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis

Companies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda.This paper aims to determine the scope of the existing literature about the role that organizationsplay in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometricanalysis is conducted considering the papers specifically focused on SDGs and businesses publishedfrom 2015 to 2021 in journals indexed in the Scopus database. The analysis shows that approximately80% of the studies on this topic have been published in the last three years. Moreover, only onejournal (Sustainability) has published more than the 50% of the publications on the subject. The finalsample is divided into 11 clusters that analyze different perspectives within the same research topic,and, in all these clusters, practically all of the papers have been published in the last two years, whichconfirms that this issue is increasing its presence in the academic world. This work extends theexisting research on the subject, taking into account the publications of the last year, so it is an updateon this “hot topic”. Moreover, it contributes to providing a reference frame of the state of the art ofthis research topic and can orientate researchers in the development of future studies.info:eu-repo/semantics/publishedVersio

Linking entrepreneural orientation to export performance: the role of intangible resources and dynamic capabilities

Understanding the determinants of international performance, and in particular, export performance is key for the success of international companies. Research in this area focuses mainly on how resources and capabilities allow companies to gain competitive advantage and superior performance in external markets. Building on the Resource-Based View (RBV) and the Dynamic Capabilities Approach (DCA), this study aims at analysing the effect of intangible resources and capabilities on export performance. Specifically, this study focuses on the proposition that entrepreneurial orientation potentiates the attraction of intangible resources, namely relational and informational resources. Moreover, we propose that these resources impact export performance both directly and indirectly through dynamic capabilities

The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies

Conservatism has been present in accounting practice for a long time. Currently, the dichotomy between historical cost and fair value or between the qualitative characteristic of relevance and reliability motivate further research. Thus, in this paper we analyse whether the level of investment affects conditional conservatism in Portuguese small and medium-sized entities over the period from 2014 to 2018. The study was based on the econometric model proposed by Basu (1997), modified by Ball and Shivakumar (2005). The results indicate that these firms in general do not opt for conservative accounting practices. However, firms that report investment activities tend to be more conservative aiming at capturing investors’ confidence. Furthermore, the empirical evidence does not allow us to conclude that extreme levels of investment significantly affect conservatism. This study contributes to the debate on the relevance of conservative accounting practice at the level of investment decisions

Accounting history: a bibliometric literature review

Accounting is much more than a science, is a branch of our heritage history. Since the dawn of primitive era, it has been a part of us and kept developing. Given its importance, the literature in accounting history has grown but much remains to be unravelled. In this sense, this research is a literature review on the evolution of accounting. The aim is to highlight the accounting timelessness in humanity and to analyse the scientific production in accounting history. A quantitative bibliometric analysis was conducted using VOSviewer and R Bibliometrix software. A total of 236 publications were selected from the Web of Science database, between 1975 and 2021. In this research, we found that the main subtopics in accounting history research are: (1) accounting history and its relevance, (2) the roles of accounting in society, (3) accounting and religion and (3) schools of thought in accounting history. Australia, England, America, and Italy are the countries with most published articles. “Accounting History”, “Accounting Organizations and Society” and “Accounting Historians Journal” have been among the top journals, Garry Carnegie, Delfina Gomes and Christopher Napier are the most influential authors and the institutions, like Rmit University, the University of Minho and Cardiff University, stand out on accounting history research, considering the number of publications. The research trend and the progress in accounting history were discussed

Contabilidade de Gestão e Relato: Uma revisão sistemática da literatura

This work aims to characterize and identify trends in scientific research about reporting published in the last ten years. Given the variety of scientific processes under which the reporting issues have been studied and considering the considerable diversity of the environment in which it takes place, we carried out a systematic literature review. The data collection sources were the Web of Science and SCOPUS platforms. It focuses mainly on the topics covered and the methodologic approaches. The results indicate that most articles on reporting are published in journals in the field of social and behavioral sciences and predominantly fall into European countries. Regarding the topics, the role of accounting and management control in promoting, measuring, and auditing the information disclosed stands out appears as one of the most relevant. Furthermore, most of the works present more applied methodological approaches, such as the analytical model. Despite the limitations and bias inherent to the methodology followed, this study is of great interest for academics who are or intend to investigate in this area and for managers or accounting professionals who deal with these organizational contexts.Este trabalho tem como objetivo caracterizar e identificar tendências de investigação científica, publicadas nos últimos 10 anos, sobre o tema do reporting, analisando, em particular, os tópicos abordados e as metodologias aplicadas. Dada a variedade de abordagens científicas sob as quais o tema é estudado, e considerando a própria diversidade das realidades em que o mesmo se desenrola, será feita uma revisão sistemática da literatura. As fontes de recolha de dados foram as plataformas da Web of Science e a SCOPUS. Os resultados indicam que a maioria dos artigos sobre reporting está publicada em revistas da área das ciências sociais e comportamentais e recai predominantemente em países da Europa. Em relação aos tópicos em estudo, sobressaem os estudos dedicados ao papel da contabilidade e controlo de gestão na promoção, medição e auditoria da informação divulgada. A maioria dos trabalhos apresenta abordagens metodológicas mais aplicadas, como por exemplo, o modelo analítico. Apesar das limitações e viés inerentes à metodologia seguida, este estudo reveste-se de grande interesse para académicos que estejam ou pretendam investigar nesta área e para gestores ou profissionais de contabilidade que lidam com estes contextos organizacionais

The impact of information systems and non-financial information on company success

This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via DecisionMaking Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success.info:eu-repo/semantics/publishedVersio

Employee-Related Disclosure: A Bibliometric Review

Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empiricallyThis research was funded by Xunta de Galicia, grant number GI-2016 (Proxecto de Investigación Consolidación 2020 GPC GI-2016 -Creación de valor sostenible en las organizaciones—CVSO)S

Desempenho das Exportações: Influência dos Recursos Intangíveis, Capacidades Dinâmicas e Orientação Empreendedora

Understanding the determinants that influence international performance, in particular exports, is vital to the survival and expansion of enterprises and the consequent economic growth of exporting countries that are heavily dependent of international markets. Thus this study focuses mainly on how resources and capabilities enable companies to achieve competitive advantage and superior performance in foreign markets. This research builds upon the Resource-Based View (RBV) and Dynamic Capabilities View (DCV) premise that companies’ intangible resources influence the development of important capabilities to export performance. Thus, we developed and tested a model entailing knowledge and business relationships positive impact on entrepreneurial orientation and dynamic capabilities, which translates positively in exports’ performance. Results of a survey of a sample of 265 exporting companies in the north of Portugal confirm six out of the ten proposed hypothesis and confirm that export performance is directly impacted by dynamic capabilities and entrepreneurial orientation and indirectly by knowledge and business relationships. Contrary to hypothesized, entrepreneurial orientation is influenced directly only by dynamic capabilities, as business relationships and knowledge do not have a direct significant impact but indirectly through dynamic capabilities.Compreender de forma substancial os determinantes que influenciam o desempenho internacional, em particular as exportações, é vital para a sobrevivência e expansão das empresas e para o consequente crescimento económico de países exportadores que estão fortemente dependentes dos mercados internacionais. Porquanto, este estudo centra-se sobretudo na forma como os recursos e capacidades permitem às empresas alcançarem vantagem competitiva e desempenho superior em mercados externos. Esta investigação visa comprovar a premissa base da Resource-Based View (RBV) e da Dynamic Capabilities View (DCV), segundo as quais os recursos intangíveis de uma empresa influenciam o desenvolvimento de capacidades importantes para o desempenho das exportações. Assim, desenvolvemos um modelo que avalia o impacto dos relacionamentos empresariais e do conhecimento na orientação empreendedora e nas capacidades dinâmicas, bem como no desempenho das exportações. Os resultados de um questionário a uma amostra de 265 empresas exportadoras do norte de Portugal permitem confirmar seis das dez hipóteses propostas, permitindo concluir que o desempenho das exportações é influenciado de forma direta pelas capacidades dinâmicas e pela orientação empreendedora e de forma indireta pelo conhecimento e relacionamentos empresariais. Contrariamente às hipóteses formuladas, a orientação empreendedora não é influenciada diretamente pelos relacionamentos nem pelos conhecimentos das empresas mas indiretamente através das capacidades dinâmicas. DOI:10.5585/riae.v12i3.198