新兴经济体社会企业财务绩效的决定因素:定量分析

IF 2.8 Q2 BUSINESS
Eduardo da Silva Fernandes, Ines Hexsel Grochau, Carla Schwengber ten Caten, Diogo José Horst, Pedro Paulo Andrade Junior
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引用次数: 0

摘要

本文以基于资源的观点为理论视角,采用逻辑回归的定量方法(n=601),分析了与社会企 业相关的九个变量的重要性,从而确定了巴西社会企业财务绩效(FP)的决定因素。研究结果这些研究结果既有实际贡献(说明了社会企业应如何集中和分配资源以最大限度地提高 FP),也有理论贡献,涉及创业文献(从资源角度将这项工作的结果与商业创业文献区分开来)、社会创业文献(介绍了决定其 FP 的资源)、商业文献、创业融资和新兴经济体的创业精神。原创性/价值 从方法论的角度来看,这项研究具有新颖性,它填补了缺乏对大量样本采用定量方法并分 析多个不同变量的研究的空白,而大多数研究只分析与组织绩效相关的一个因素。它还填补了创业研究中使用某些理论视角的空白。在分析社会创业所涉及的市场导向、技术和影响衡量等变量方面,这项工作也是一个创举。由于本研究使用的是二手样本数据,因此存在无法选择分析变量的局限性。尽管样本中有许多变量,但无法考虑一些涉及资源和绩效各个方面的变量。出于同样的原因,没有对社会企业的社会绩效进行分析,而社会绩效在任何此类组织的目标中都具有根本性的重要意义,这可能是对未来工作的一个建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of the financial performance of social enterprises in an emerging economy: a quantitative analysis

Purpose

This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.

Design/methodology/approach

This paper identifies the determinants of the FP of social enterprises in Brazil using the resource-based view as a theoretical lenses and the quantitative method (n = 601) of logistic regression, analyzing the importance of nine variables related to SEs.

Findings

The findings refer to practical contributions (which show how SEs should focus and allocate their resources to maximize FP) and theoretical contributions linked to entrepreneurship literature (by differentiating the results of this work from the literature on commercial entrepreneurship in terms of resources), social entrepreneurship literature (by presenting the resources that determine their FP), business literature, entrepreneurial finance and entrepreneurship in emerging economies.

Originality/value

This work represents a novelty from a methodological point of view, filling the gap regarding the lack of studies that apply a quantitative methodology to a large sample and analyze several different variables when most studies analyze only one factor related to the performance of an organization. It also fills the gap in entrepreneurship studies that use some theoretical lenses. This work is also a pioneer in analyzing the variables involved, such as market orientation, technologies and impact measurement in social entrepreneurship. As this work uses data from a secondary sample, there is the limitation of not choosing the analyzed variables. Even though there were many variables in the sample, it was impossible to consider some variables, referring to various aspects of resources and performance. For this same reason, the social performance of SEs, which is of fundamental importance within the objectives of any organization of this type, was not analyzed and may be a suggestion for future work.

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来源期刊
CiteScore
4.30
自引率
14.30%
发文量
14
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