Search results

Using the industry as an approximation of the external environment of companies, Dess and Beard proposed the construct organizational task environment (OTE). If the precision of the definition of industry is desirable, it involves a multiplicity of elements that restrict the ability of generalization. This paper aims to contribute by identifying clusters of industries with similar environmental profiles. As the discriminant validity of the OTE construct was tested only by Harris in US manufacturing industry, not supporting it, this study also seeks to contribute by assessing the OTE construct validity for the Brazilian manufacturing industry.

Authors collected data from all manufacturing sectors in Brazil, between 1996 and 2003; they used confirmatory factor analysis with the multi-trait multi-method matrix approach to assess the construct validity and ran environmental dimensions' factorial scores through the cluster analysis to find out natural groupings of industries.

The results support the convergent and discriminant validity of the construct OTE, suggesting that further replication should be conducted in the US economy and in different economic contexts.

The study identified four groups of industries with similar environmental conditions, increasing possibilities of generalization of researches. The limitations stem from measurement in an extended period of time and not measuring changes in the environment.

To expand the analytical capabilities of managers for decision making on the sharing of skills between businesses in different industries.

The main contributions of this work are to further discussions on the validity of the OTE construct and to identify industrial clusters of homogeneous environments.

The purpose of this paper is to identify complementarities between the approaches of population ecology and evolutionary economics in order to contribute to a synthesis of organizational evolutionary dynamics and its implications for a strategic management research model. Using the metatriangulation technique to construct theories, we attempt to entwine these two perspectives. The proposed model is structured in two dimensions: the environmental selective system and the corporate adaptation process. The environmental selective system gathers together the complementary factors presented by evolutionary economics and ecology: technological innovation, demographic processes, environmental dynamism, population density and other institutional processes, and interpopulation dynamics. As ecology does not encompass the corporate adaptation process (generation, selection, and propagation of variations), the proposed model adopts the theoretical grounds underpinning evolutionary economics. The model offers three main contributions for future research into strategic management. First, it allows the development of descriptive and normative studies of the relationship among the environmental selection factors and the different types of enterprise strategies. Second, the proposed conceptual framework may be very beneficial for studies of interorganizational learning. Third, the model has the advantage of responding to the criticism of strategy theories in terms of their inability to generalize.

This study aims to analyse the importance of intellectual capital (IC) in networks formed by start-ups, with a view to obtaining resources that individually they would be unable to acquire.

To achieve this aim, a qualitative approach was adopted, and within this, the case study method was used. The data-collecting instrument was the semi-structured interview, held with the business-people/managers of five start-ups present in an incubator (Startup Rém) based in Portugal, and with the person in charge of this incubator, together with observation and documentary analysis.

From content analysis, the results suggest that the business people recognise the presence of IC at the moment of creating their business and that this is a means to attain sustainability and, consequently, business survival. The results also show that in the absence of network formation, the relation between the incubator and the incubated firms can be affected and limited, interfering directly with firms’ use of IC.

This research aimed to highlight the importance of IC as an essential resource for business survival and sustainability and to encourage start-ups to regard networks as a way to share and convey knowledge. This study also intends to help firms understand the role of cooperation and mutual assistance in seeking sustainability and economic growth.

This study is innovative because it has filled the gaps identified in the literature, particularly the absence of studies on the importance of IC in networks formed by start-ups, and the study of the impact of IC on firms focussing on cooperation networks.

The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.

Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.

A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.

This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.

The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.