The effects of organizational learning and entrepreneurial orientation on the corporate performance of Argentinean, Mexican, and Ecuadorian MSMEs
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Beltramino, Nicolás Salvador; Valdez Juárez, Luis Enrique; Ingaramo, Marcelo; Gazzaniga, Lilia Carina; Beltraminoe, Natalia AndreaFecha de publicación
2023-03-07Editorial
AECA (Asociación Española de Contabilidad y Administración de Empresas) Universidad Politécnica de CartagenaCita bibliográfica
Beltramino, N. S., Valdez-Juárez, L. E., Ingaramo, J. M., Gazzaniga, L. C., & Beltramino, N. A. (2023). The effects of organizational learning and entrepreneurial orientation on the corporate performance of Argentinean, Mexican, and Ecuadorian MSMEs. Small Business International Review, 7(1), e503. https://doi.org/10.26784/sbir.v7i1.503Palabras clave
Orientación emprendedoraAprendizaje organizacional
Responsabilidad social corporativa medioambiental
Actitud innovadora
Toma de riesgos
Performance
Micro
Pequeñas y medianas empresas
Entrepreneurial orientation
Organizational learning
Environmental corporate social responsibility
Innovative attitude
Risktaking
Performance
Small and medium enterprises
Localización
Resumen
[ENG] Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon has not yet been studied in SMEs. This research seeks to analyze the relationships between attitudinal, normative, and control beliefs on the whistleblowing of accounting professionals, contrasting the behavior between small and large accounting firms from the perspective of the Theory of Planned Behavior. By using the structural equation modeling (PLS-SEM) method on a sample of 559 Brazilian accounting professionals, the analysis shows that an individual’s perceptions and characteristics influence their whistleblowing practices depending on firm size. SME accountants are directly and negatively influenced by family management and control beliefs, but are positively influenced by the moderation of attitudinal beliefs and by the risks of the scenario. [SPA] El objetivo de este trabajo ...
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