El efecto moderador del desempeño financiero ejerce sobre la interacción de la capacidad de absorción y el desempeño organizacional
DOI:
10.14211/regepe.esbj.e2205Palabras clave:
capacidad de absorción, gestión financiera, desempeño de la organización, pequeños negociosResumen
Objetivo del estudio: En este artículo analizaremos el efecto moderador del desempeño financiero ejerce sobre la interacción de la capacidad de absorción y el desempeño organizacional. Metodología / enfoque: Se desarrolló un modelo conceptual para evaluar la relación entre la capacidad de absorción, el desempeño financiero y el desempeño organizacional en las PME brasileñas. Para capturar la naturaleza multidimensional de la capacidad de absorción, este estudio utiliza modelos de ecuaciones estructurales y mide los efectos de meditación del desempeño financiero. Principales resultados: El principal hallazgo es el efecto moderador. El efecto de la capacidad de absorción sobre el desempeño organizacional tiene un efecto moderador del desempeño financiero. Aportaciones teóricas / metodológicas: Las PME deben reconocer y aprovechar los beneficios prácticos de la capacidad de absorción. Sin embargo, los emprendedores deberían encontrar motivación para desarrollar capacidades de absorción más formalizadas para elevar el desempeño organizacional. Los resultados pueden ayudar a las empresas a identificar formas de apropiarse mejor de la información y el conocimiento externos para mejorar la capacidad de absorción. Relevancia / originalidad: La investigación contribuye a la proposición y prueba empírica de un modelo predictivo del desempeño organizacional en PME, que puede predecir el desempeño organizacional en las PME brasileñas. Este estudio representa uno de los primeros intentos de investigar las relaciones entre la capacidad de absorción, el desempeño organizacional y el desempeño financiero. Contribuciones sociales / de gestión: Los resultados pueden ayudar a las empresas a identificar formas de apropiarse mejor de la información y los conocimientos externos para mejorar la capacidad de absorción.
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