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Resource organization and firm performance: How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs
University of Skövde, School of Business. University of Skövde, Enterprises for the Future. (Strategiskt Entreprenörskap, Strategic Entrepreneurship)ORCID iD: 0000-0001-5408-413X
University of Skövde, School of Business. University of Skövde, Enterprises for the Future. (Strategiskt Entreprenörskap, Strategic Entrepreneurship)
2016 (English)In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 22, no 4, 466-484 p.Article in journal (Refereed) Published
Abstract [en]

Purpose

The aim of this study is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of SMEs, and also to analyze the extent to which EO and the use of MAPs affects profitability differently in growing and non-growing SMEs.

Design/methodology/approach

The paper employs an empirical investigation which is based on a sample of 153 Swedish manufacturing SMEs. The data is analyzed by two- and three way interaction regressions.

Findings

EO and MAPs have a positive effect on profitability in non-growing SMEs, but the combined effect of EO and MAPs has no additional effect. However, for growing SMEs, high usage of MAPs in decision making is a prerequisite for EO to influence profitability.

Originality/value

This study is the first to use the resource-based view to examine the relationship between two dimensions of resource organization and SME profitability. Entrepreneurial orientation (EO) is used as a proxy for how resources are organized in order to identify opportunities, and management accounting practices (MAPs) are used as a proxy for how efficiently resources are organized.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016. Vol. 22, no 4, 466-484 p.
Keyword [en]
Management accounting, Firm performance, Entrepreneurial orientation, Resource-based theory, Small- to medium-sized enterprises
National Category
Business Administration
Research subject
Humanities and Social sciences
Identifiers
URN: urn:nbn:se:his:diva-12247DOI: 10.1108/IJEBR-11-2015-0250ISI: 000379774800001Scopus ID: 2-s2.0-84976583896OAI: oai:DiVA.org:his-12247DiVA: diva2:928392
Available from: 2016-05-15 Created: 2016-05-14 Last updated: 2017-11-30Bibliographically approved

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