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.
Descargas
Citas
Agostineto, R., Soares, T., Mazon, G., Soares, S. (2022). Influence of intellectual capital and individual absorptive capacity on innovation performance. Revista de administração da UFSM, 15, pp. 270-289. https://doi.org/10.5902/1983465968613
Ali, M; Kan, KAS and Sarstedt, M (2016) Direct and configurational paths of absorptive capacity and organizational innovation to successful organizational performance. Journal of Business Research 69 (11), pp.5317-5323. https://doi.org/10.1016/j.jbusres.2016.04.131
AlTaweel, IR & Al-Hawary, SI (2021) The Mediating Role of Innovation Capability on the Relationship between Strategic Agility and Organizational Performance. Sustainability 13 (14). https://doi.org/10.3390/su13147564
Bazhair, AH (2021) Corporate Governance Mechanism and Firm Performance in Saudi Arabia. Estudios de Economia Aplicada 39 (4). https://doi.org/10.25115/eea.v39i4.4317
Benhayoun, L; Le-Dain, MA & Dominguez-Pery, C (2021) Characterising absorptive capacity supporting smes' learnings within collaborative innovation networks: insights from multi-level case studies. International Journal of Innovation Management 25 (04). https://doi.org/10.1142/s136391962150047x
Bercovitz, J.E.L.. & Feldman, M.P. (2007) Fishing upstream: firm innovation strategy and university research alliances. Res. Policy, 36 (7) pp. 930-948. https://doi.org/10.1016/j.respol.2007.03.002
Bido, D. d. S., & Silva, D. d. (2019). SmartPLS 3: Especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 488–536. https://doi.org/10.13058/raep.2019.v20n2.1545
Chen, YF & Ma, YB (2021) Does green investment improve energy firm performance?. Energy Policy 153. https://doi.org/10.1016/j.enpol.2021.112252
Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research. Lawrence Erlbaum Associates ed., 295-336.
Cohen, W. & Levinthal, D. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly (35), 128-152. https://doi.org/10.2307/2393553
Dabić, M., Lažnjak, J., Smallbone, D. & Švarc, J. (2019). Intellectual capital, organisational climate, innovation culture, and SME performance: Evidence from Croatia. Journal of Small Business and Enterprise Development. 26 (4), 522-544. https://doi.org/10.1108/JSBED-04-2018-0117
de Noronha, M. E. S., Majorana, C. D. B., Longo, L. R., & Avrichir, I. (2021). An analysis of international scientific production on business accelerators from 1990 to 2019. Iberoamerican Journal of Entrepreneurship and Small Business, 11(1), e2072. https://doi.org/10.14211/ibjesb.e2072
Ebers, M & Maurer, I (2014) Connections count: How relational embeddedness and relational empowerment foster absorptive capacity. Research Policy, 43 (2), pp.318-332. https://doi.org/10.1016/j.respol.2013.10.017
Fadil, N. & St-Pierre, J. (2021), Growing SMEs and internal financing: the role of business practice, Journal of Small Business and Enterprise Development, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/jsbed-11-2019-0375
Flatten, T., Greve, G. I. & Brettel, M. (2011) Absorptive Capacity and Firm Performance in SMEs: The Mediating Influence of Strategic Alliances. European Management Review 8(3). https://doi.org/10.1111/j.1740-4762.2011.01015.x
Flynn, B. B., Kakibara, S. S., Schroeder, R. G., Bates, K. A., & Flynn, E. J. (1990). Empirical research methods in operations management. Journal of Operations Management, 9(2), 250-284. https://doi.org/10.1016/0272-6963(90)90098-X
Garcia-Perez-de-Lema, D.; Madrid-Guijarro, A.; & Martin, D. P. (2017) Influence of university–firm governance on SMEs innovation and performance levels, Technological Forecasting and Social Change, 123, pp 250-261. https://doi.org/10.1016/j.techfore.2016.04.003
Garcia-Sanchez, E; Garcia-Morales, VJ & Martin-Rojas, R (2018) Influence of Technological Assets on Organizational Performance through Absorptive Capacity, Organizational Innovation and Internal Labour Flexibility. Sustainability 10 (3). https://doi.org/10.3390/su10030770
Glabiszewski, Waldemar & Zastempowski, Maciej. (2017). The Absorptive Capacity of a Finance Organizational as an Efficiency Factor of Its Pro-technology Innovation Activities. Efficiency In Business And Economics, [S.L.], 57-69. Springer International Publishing. https://doi.org/10.1007/978-3-319-68285-3_5
Hair Jr. , J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (SAGE Ed. 2 ed.). Los Angeles.
Hair Jr, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. The Journal of Marketing Theory and Practice, 19(2), 139-152. https://doi.org/10.2753/MTP1069-6679190202
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modelling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Hourneaux Jr., F., Gabriel, M. L. d. S., & Gallardo-Vázquez, D. A. (2018). Triple bottom line and sustainable performance measurement in industrial companies. Revista de Gestão, 25(4), 413-429. https://doi.org/10.1108/REGE-04-2018-0065
Ikram, M; Sroufe, R; (...); & Shahzad, F (2019) Does CSR influence firm performance? A longitudinal study of SME sectors of Pakistan. Journal of Global Responsibility, 11 (1), pp.27-53. https://doi.org/10.1108/jgr-12-2018-0088
Kallmuenzer & Scholl-Grissemann (2017) Disentangling antecedents and performance effects of family SME innovation: A knowledge-based perspective. International Entrepreneurship and Management Journal, 13 (4), pp 1117 – 1138. https://doi.org/10.1007/s11365-017-0443-x
Khan, NU, Li, SJ, Khan, SZ, & Anwar, M (2019) Entrepreneurial orientation, intellectual capital, IT capability, and performance. Human Systems Management, 38, pp. 297-312. https://doi.org/10.3233/HSM-180393
Kolade, O., Obembe, D. & Salia, S. (2019), Technological constraints to firm performance: The moderating effects of firm linkages and cooperation, Journal of Small Business and Enterprise Development, Vol. 26 No. 1, pp. 85-104. https://doi.org/10.1108/JSBED-01-2018-0029
Kostopoulos, K.; Papalexandris, A.; Papachroni, M.; & Ioannou, G. (2011) Absorptive capacity, innovation, and financial performance. J. Bus. Res., 64 (12), pp. 1335-1343. https://doi.org/10.1016/j.jbusres.2010.12.005
Kumar, S., Vanevenhoven, J., Liguori, E., Dana, L.P. & Pandey, N. (2021) Twenty-five years of the Journal of Small Business and Enterprise Development: a bibliometric review. Journal of Small Business and Enterprise Development. https://doi.org/10.1108/JSBED-12-2020-0443
Lai, YQ; Saridakis, G & Johnstone, S (2017) Human resource practices, employee attitudes and small firm performance. International Small Business Journal-Researching Entrepreneurship, 35 (4), pp.470-494. https://doi.org/10.1177/0266242616637415
Laviniki, Laimer, Rodrigues & Marques (2021) The effect of absorptive capacity on the financial performance of Brazilian and Portuguese companies in a low technological intensity sector. BBR. 18(5), 537–560. https://doi.org/10.15728/bbr.2021.18.5.4
Lafuente, E.,Szerb, L. & Rideg, A. (2020). A system dynamics approach for assessing SMEs' competitiveness, Journal of Small Business and Enterprise Development, 29 (4), 555-578. https://doi.org/10.1108/JSBED-06-2019-0204
Lopes, D. P. T., Silva, S. A. da, Almeida, C. M. de, & Martins, L. G. R. (2021). Analisando um ecossistema de educação empreendedora a partir da experiência de uma instituição pública brasileira. Revista De Empreendedorismo E Gestão De Pequenas Empresas, Copyedited, waiting translation. https://doi.org/10.14211/regepe.e2018
Manthey, N. B., De Lorenzi Cancellier, Éverton L. P., & Tezza, R. (2021). Desempenho da inovação de produto: análise de medidas e escalas de mensuração para aplicação em PMEs. Revista De Empreendedorismo E Gestão De Pequenas Empresas, 10(3), e1892. https://doi.org/10.14211/regepe.e1892
Mazon, G.; Soares, T. C., Birch, R., Schneider, J., Andrede Guerra, J. B. (2022) Green Absorptive Capacity, Green Dynamic Capabilities and Green Service Innovation: a study in Brazilian Universities. International Journal of Sustainability in Higher Education, Ahead of print. https://doi.org/10.1108/IJSHE-10-2021-0454
Miroshnychenko, I.; Strobl, A.; Matzler, K. & De Massis, A. (2020). Absorptive capacity, strategic flexibility, and business model innovation: Empirical evidence from Italian SMEs. Journal of Business Research, 130, p. 670-682. https://doi.org/10.1016/j.jbusres.2020.02.015
Montenegro de Lima, C.R.; Coelho Soares, T.; Andrade de Lima, M; Oliveira Veras, M.; & Andrade Guerra, J.B.S.O.A (2020) Sustainability funding in higher education: a literature-based review. International journal of sustainability in higher education. 21, p.441 - 464. https://doi.org/10.1108/ijshe-07-2019-0229
Najafi Tavani, S.; Sharifi, H.; Soleimanof, S.; & Najmi, M. (2013) An empirical study of firm's absorptive capacity dimensions, supplier involvement and new product development performance Int. J. Prod. Res., 51 (11), pp. 3385-3403. https://doi.org/10.1080/00207543.2013.774480
Ng, H.S., Kee, D.M.H. & Ramayah, T. (2020), Examining the mediating role of innovativeness in the link between core competencies and SME performance, Journal of Small Business and Enterprise Development, Vol. 27 No. 1, pp. 103-129. https://doi.org/10.1108/jsbed-12-2018-0379
Oliveira, M; Curado, C; Balle, A.R., & Kianto, A (2020) Knowledge sharing, intellectual capital and organizational results in SMES: are they related? Journal of Intellectual Capital, 21 (6), pp.893-911. https://doi.org/10.1108/JIC-04-2019-0077
Pagotto, D. do P., Borges Junior, C. V., Severo, M. I., & Hoffmann, V. E. (2022). Forms of capital, innovation capability and innovation in new ventures. Iberoamerican Journal of Entrepreneurship and Small Business, 11(2), e1952. https://doi.org/10.14211/ibjesb.e1952
Papazoglou, ME & Spanos, YE (2021) Influential knowledge and financial performance: The role of time and rivals? absorptive capacity. Technovation, 102. https://doi.org/10.1016/j.technovation.2021.102223
Prado-Roman, C, Diez-Martin, F & Blanco-Gonzalez, A (2020) The effect of communication on the legitimacy and performance of organizations. Revista Brasileira de Gestão de Negócios, 22(3), 565-581. https://doi.org/10.7819/rbgn.v22i3.4071
Pucci, T., Nosi, C. & Zanni, L. (2017), Firm capabilities, business model design and performance of SMEs, Journal of Small Business and Enterprise Development, 24 (2), 222-241. https://doi.org/10.1108/JSBED-09-2016-0138
Pulka, B.M., Ramli, A. & Mohamad, A. (2021), Entrepreneurial competencies, entrepreneurial orientation, entrepreneurial network, government business support and SMEs performance. The moderating role of the external environment, Journal of Small Business and Enterprise Development, Vol. 28 No. 4, pp. 586-618. https://doi.org/10.1108/JSBED-12-2018-0390
Rathakrishnan, T., Ng, S. I., Ho, J. A., & Zawawi, D. (2021). O enigma corporativo: como combinar pessoas e processos para melhorar o desempenho da empresa. Revista Brasileira de Gestão de Negócios, 23(2), 226-251. https://doi.org/10.7819/rbgn.v23i2.4099
Ringle, C. M.; Silva, D. Da. & Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13 (2), 56-73. https://doi.org/10.5585/remark.v13i2.2717
Rodrigues Viana, T., Azevedo, A. C., & Morais Pereira, R. (2022). Association between satisfaction and performance in franchise networks: a study from the perspective of correspondence analysis. Iberoamerican Journal of Entrepreneurship and Small Business, 11(2), e2187. https://doi.org/10.14211/ibjesb.e2187
Rungi, M & Stulova, V (2013). The Impact of Absorptive Capacity on Post-Acquisition Financial Performance: The European ICT Data. IEEE International Conference on Industrial Engineering and Engineering Management (IEEM), pp.522-526.
Santos, Roldan & Loo (2021) Clarifying relationships between networking, absorptive capacity and financial performance among South Brazilian farmers. Journal of Rural Studies, 84, pp. 90-99. https://doi.org/10.1016/j.jrurstud.2021.02.011
Santos, J. A. R. dos, & Teixeira, R. M. (2021). Processo de criação de empresas ambientalmente sustentáveis. Revista De Empreendedorismo E Gestão De Pequenas Empresas, Copyedited, proofread, in layout editing. https://doi.org/10.14211/regepe.e1913
Silajdzic, S & Mehic, E. (2015). Knowledge Spillovers, Absorptive Capacities and the Impact of FDI on Economic Growth: empirical evidence from transition economies. Procedia - Social And BehavioralSciences, 195(3), 614-623. https://doi.org/10.1016/j.sbspro.2015.06.142
Silva, R. A. da, & Primo, M. A. M. (2021). De onde vêm as oportunidades internacionais e para onde vai a literatura?. Revista De Empreendedorismo e Gestão De Pequenas Empresas, 10(1), e1826. https://doi.org/10.14211/regepe.v10i1.1826
Strøm-Andersen, Nhat. (2020). Innovation and by-product valorization: a comparative analysis of the absorptive capacity of food processing firms. Journal Of Cleaner Production, [S.L.], 253, 1-15. Elsevier BV. https://doi.org/10.1016/j.jclepro.2019.119943
Victorino, K., Sordi, J. D., Gonçalves, M. A., Rauber, L. H., & Jahn, N. M. (2020). Uso do Marketing Digital: Uma Análise de Empresas de um Parque Tecnológico. Revista De Empreendedorismo E Gestão De Pequenas Empresas, 9(4), 672–694. https://doi.org/10.14211/regepe.v9i4.1748
Wales, W., Parida, V. & Patel, P. C. (2012) Too much of a good thing? Absorptive capacity, firm performance, and the moderating role of entrepreneurial orientation. Strategic Management Journal 34(5). https://doi.org/10.1002/smj.2026
Zahra & George (2002). Absorptive capacity: A review, reconceptualization and extension. Academy of Management Review, 27 (2), 185-203. https://doi.org/10.2307/4134351
Publicado
Métricas
Visualizações do artigo: 437 PDF (English) downloads: 90 Viewer (xml, epub, html) (English) downloads: 0 Mobile (English) downloads: 0
Cómo citar
Número
Sección
Licencia
Derechos de autor 2023 Thiago Coelho Soares, Stephane Louise Boca Santa, Kristinne Kelly Rosa Borges Vaz, Sandro Vieira Soares
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Los autores que publican en esta revista están de acuerdo con los siguientes términos:
-
El/La autor(a)/es(as) autorizan la publicación del texto en la revista;
-
La revista no se responsabiliza de las opiniones, ideas y conceptos emitidos en los textos, ya que son de entera responsabilidad de sus autores/autoras;
-
Los autores/autoras mantienen los derechos de autor y conceden a la revista el derecho de la primera publicación, con el trabajo publicado bajo la Licencia CC BY 4.0
, que permite el compartir el trabajo con reconocimiento de la autoría y la publicación inicial en esta revista; -
Los autores/autoras están permitidos y animados a publicar su trabajo (Versión enviada, Versión aceptada [Manuscrito aceptado por el autor/autora] o Versión publicada [Versión del registro]) en línea, por ejemplo, en repositorios institucionales o preprints, ya que puede llevar a intercambios productivos, así como a citas anteriores y mayores de trabajos publicados. REGEPE pide como condición política para los autores/autoras que indiquen/vinculen el artículo publicado con DOI. Vea el Efecto del Acceso Abierto.
