Interfaz entre orientación emprendedora, planificación estratégica y presupuesto: Configuraciones para alto desempeño
DOI:
10.14211/regepe.e1934Palabras clave:
Orientación emprendedora, Planificación estratégica y presupuesto, Control de manejo, Desempeño de la organización, fsQCAResumen
Objetivo del estudio: Analizar e identificar las configuraciones capaces de promover un alto desempeño organizacional, a partir de la relación entre comportamiento innovador, asunción de riesgos, proactividad y planificación estratégica y presupuesto. Metodología/enfoque: Datos recolectados por encuesta con empresas vinculadas a la Cámara de Comerciantes, pertenecientes a uno de los municipios con mayores tasas de desarrollo en Brasil; y analizados utilizando la técnica de análisis comparativo cualitativo de conjuntos difusos (fsQCA). Resultados principales: Los hallazgos indican que el comportamiento innovador es necesario y la proactividad casi siempre es necesaria para promover un alto desempeño organizacional. Para ello, tres soluciones (S) son suficientes: la presencia de comportamiento innovador y proactividad (S1); la presencia de comportamiento innovador, asunción de riesgos, planificación estratégica y presupuesto (S2); y la ausencia de asunción de riesgos, planificación estratégica y presupuesto (S3). Contribuciones teóricas/metodológicas: Teóricamente, los hallazgos agregan la perspectiva del presupuesto en discusiones sobre planificación estratégica, orientación emprendedora (OE) y desempeño. Relevancia/originalidad: El estudio es relevante, ya que permite identificar la interfaz de planificación estratégica y presupuesto, en detrimento de las posturas de OE, lo que está en línea con las condiciones causales que promueven el alto desempeño. Contribuciones sociales/de gestión: Este estudio aporta nuevas explicaciones sobre la pertinencia de la interfaz entre las actitudes emprendedoras y la planificación estratégica y el presupuesto, mostrando posibles configuraciones para que las organizaciones logren un alto desempeño.
JEL CODE: L26, M10, M41
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