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Describes research which investigated the operation of the anchor and adjustment heuristic in the context of the continuing audit engagement. Specifically, the impact of information concerning the previous year′s compliance test results was measured over several reported error rates from the current year′s compliance test results. The experimental instrument was applied to two classes of participants, audit practitioners from public accounting and from a government audit service. Each participant was required to supply an estimate of the total population error rate using the information given and the risk assessment methodology. The results of this empirical investigation determined that the addition of the previous year′s information appears to moderate the impact of the anchor and adjustment heuristic by reducing the decision makers′ confidence that the sample error rate represents an acceptable population error rate.

For the small‐firm manufacturing manager considering the just‐in‐time philosophy, the literature is relatively sparse. Reviews academic and practitioner literature on small businesses and just‐in‐time manufacturing and synthesizes conceptual and practical aspects of this relationship. The concerns addressed include small‐firm applicability of JIT, theorized and realized benefits, and suggestions for initial steps in the implementation process.

Drawing upon the natural resource-based view (NRBV) and social cognitive theory (SCT), the present study explores the role of green learning orientation (GLO) and green creativity (GC) as a mediating variable in the relationship between green transformational leadership (GTL) and green innovation (GI) in the Italian hotel industry. The research further assesses environmental performance (EP) and corporate green image (CGI) as a resultant factor of GI.

Two studies were conducted in Italy to evaluate theoretical models with workers in the lodging industry. Study 1 employed a three-wave, two-week time-lagged design with a total sample size of 303. Study 2 utilized a two-wave (four-week apart) design, with 349 participants using structural equation modeling.

The research findings emphasize that the enhancement of employees’ GLO and GC can be facilitated by providing GTL. This, in turn, may lead to the enhancement of GI, which improves the EP and CGI of a hotel.

The study comprehensively analyzes the previously unexamined relationships of employee-driven factors associated with GLO and GC. These factors are essential for promoting GI through GTL, ultimately enhancing EP and CGI. Therefore, it contributes by explaining previously unexplored employee and organizational factors in a unified model, utilizing time-lagged data, and enhancing the understanding of how organizations can elevate EP and CGI, particularly within the Italian hospitality sector.

The purpose of this study set out to introduce an alternative framework for explaining the formation of the innovation ecosystem based on the systematic literature review (SLR) and ecosystemic approach.

This paper is an SLR of studies from the year 2008-2018 that investigating startups’ innovation. SLR approach being used exploration, interpretation and communication method, which composed of seven steps as follows exploring topics, searching, organizing, evaluating and expanding, integrating and communicating. The output of this process is 63 documents that applied to synthesize the formation framework.

The systematic review of literature has shown that researchers in recent years have considered some entities such as incubators, financials suppliers, accelerators, universities and companies in relation to the startup innovations, which are described in this paper as key actors. The study of the relationship between these actors in the documents led to the identification of interactional necessities, including structures, infrastructures and networks. Finally, the processes studied in the literature were classified into three types of mechanisms, namely, the genesis, growth and development of startups innovations.

The SLR approach is subject to limitations because some poor explanations amongst previous researchers may be repeated and reinforced. Also, in the protocol adopted in this paper, documents are limited in English.

The introduced frammework can be useful in identifying and understanding the requirements of startups and creating effective policies for their innovation development.

This paper reviews, summarizes and integrates the growing and scattered literature of the innovation ecosystem of the startups and delivers new facts for the future development of this field.

The purpose of this study is to organize and assess knowledge on the capabilities pertinent to the early internationalization of born globals (BGs) and international new ventures (INVs).

A systematic approach is used to search, code, organize and synthesize 155 peer-reviewed journal articles on capabilities and early internationalization.

The study delimits eight operational and five dynamic capabilities. The synthesis links capabilities to three antecedents (i.e. firm specific factors, managerial socio cognitive attributes and market factors) and three outcomes (i.e. precocity, survival and performance). While 7 of the 12 linkages identified are well-established, relationships involving market factors, survival and dynamic capabilities are sparsely researched.

The authors know more about the effects of firm specific factors and managerial socio cognitive attributes on operational and dynamic capabilities than we do the influence of market factors on either group of capabilities. Likewise, the authors know more about the influence of operational and dynamic capabilities on performance than we do their impact on precocity or survival.

As the pandemic has shown, businesses with adaptable capabilities (e.g. shifting from a brick and mortar to an online/omnichannel approach or micro-breweries competent to switch from manufacturing beer to hand sanitizer) have increased their chance of survival while helping society cope.

This to the authors’ knowledge is the first study to provide a comprehensive review of literature on the nebulous concept of capabilities, in the context of the burgeoning research stream on early internationalization.

While there is a large volume of entrepreneurial social capital research, the philosophical assumptions have received limited attention. The purpose of this paper is to review and classify entrepreneurial social capital studies according to the following approaches – objectivist (positivist-realist, structuralist) and subjectivist (social constructionist). There is a neglect of structure and agency, and the authors encourage a critical realist approach that permits an understanding of observable network structure, constraint-order and human agency as a dynamic system.

The ontological and epistemological assumptions, and associated strengths and weaknesses of objectivist (positivist-realist, structuralist) and subjectivist (social constructionist) entrepreneurial social capital studies are discussed. The case for a more progressive critical realist approach is developed.

The authors demonstrate that objectivist (positivist-realist, structuralist) research with findings bereft of situated meaning and agency dominates. The emergence of subjectivist research – narratively examining different network situations from the perspective of those embedded in networks – is an emerging and competing approach. This dualism is unlikely to comprehensively understand the complex system-level properties of social capital. Future research should adopt critical realism and fuse: objective data to demonstrate the material aspects of network structures and what structural social capital exists in particular settings; and subjective data that enhances an understanding of situated meaning, agency and intention in a network.

This paper contributes a review of entrepreneurial social capital research and philosophical foundations. The development of a critical realist approach to understanding social capital gestation permits a system-level analysis of network structure influencing conduct, and agency.