Can organizational size moderate the relationship between sustainable-driven financial management and business competitiveness?

IF 6.2 3区 管理学 Q1 BUSINESS
Vanessa Campos, Joan R. Sanchis, Ana T. Ejarque
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Abstract

Extant literature has pointed to a positive relationship between sustainable-driven management and business competitiveness and organizational size as a moderating factor in such a relationship. In this vein, the Economy for the Common Good is a sustainability framework based on stakeholders’ management that allows embedding sustainable behavior into business strategy and counts with a version adapted to organizations working at a smaller scale like entrepreneurial ventures and SMEs. Hence, the present study aims to assess the impact of sustainable financial management implemented using the Economy for the Common Good framework on business competitiveness and the possible moderating effects of organizational size on this relationship. To do so, the authors apply hierarchical regression analysis to data gathered from 206 European enterprises that implemented sustainable-driven financial management using the Economy for the Common Good framework. Results confirmed the positive impact of sustainable financial management on business competitiveness. However, organizational age and size resulted in nonsignificant variables. Thus, we conclude that sustainable financial management using the Economy for the Common Good framework is a suitable tool for implementation in entrepreneurial ventures and SMEs.

Abstract Image

组织规模能否调节可持续财务管理与企业竞争力之间的关系?
现有文献指出,可持续驱动管理与企业竞争力和组织规模之间存在正相关关系,是这种关系的调节因素。在这种情况下,共同利益经济是一个基于利益相关者管理的可持续发展框架,允许将可持续行为嵌入商业战略,并适用于创业企业和中小企业等规模较小的组织。因此,本研究旨在评估使用经济促进共同利益框架实施的可持续财务管理对企业竞争力的影响,以及组织规模对这种关系可能产生的调节作用。为此,作者对从206家欧洲企业收集的数据进行了层次回归分析,这些企业使用经济促进共同利益框架实施了可持续驱动的财务管理。结果证实了可持续财务管理对企业竞争力的积极影响。然而,组织年龄和规模导致了不显著的变量。因此,我们得出结论,使用经济促进共同利益框架的可持续财务管理是创业企业和中小企业实施的合适工具。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
12.50
自引率
3.60%
发文量
29
期刊介绍: The International Entrepreneurship and Management Journal (IEMJ) publishes high quality manuscripts dealing with entrepreneurship, broadly defined, and the management of entrepreneurial organizations. The journal will expand the study of entrepreneurship and management by publishing innovative articles based on different perspectives using a variety of methodological approaches and showing the practical implications of the research for its readership. IEMJ is unique; providing a multi-disciplinary forum for researchers, scholars, consultants, entrepreneurs, businessmen, managers and practitioners in the field of entrepreneurship. The journal covers the relationship between management and entrepreneurship including both conceptual and empirical papers, leading to an improvement in the understanding of international entrepreneurial perspectives of the organisations concerned. Entrepreneurial studies are important in creating new economic activity that in turn increases innovation, employment, economic wealth and growth. The journal focuses on the diverse and complex characteristics of entrepreneurship in SMEs and large companies in local, regional, national or international markets that lead to competitiveness in the face of the effects of globalization. Though preference will be given to manuscripts that are international in scope, papers focused on domestic contexts and issues are welcome also, in order to facilitate the sharing of knowledge and potential generalizability of findings worldwide. IEMJ will publish original papers which contribute to the advancement of the field of entrepreneurship and the interface between management and entrepreneurship, as well as articles on business corporate strategy and government economic policy. On occasions, the journal will also feature case studies of successful firms or other cases having important practical implications. The journal places great emphasis on the quality of the papers it publishes. Submission of a paper will imply that it contains original unpublished work and is not being submitted for publication elsewhere. Officially cited as: Int Entrep Manag J
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