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Samuelsson, Joachim
Publications (4 of 4) Show all publications
Ljungkvist, T., Boers, B. & Samuelsson, J. (2019). Three stages of Entrepreneurial Orientation: The Founder’s role. International Journal of Entrepreneurial Behaviour & Research, 26(2), 285-306
Open this publication in new window or tab >>Three stages of Entrepreneurial Orientation: The Founder’s role
2019 (English)In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 26, no 2, p. 285-306Article in journal (Refereed) Published
Abstract [en]

Purpose – The purpose of this paper is to understand the development of the five dimensions ofentrepreneurial orientation (EO) over time by taking a founder’s perspective.Design/methodology/approach – The paper draws on an in-depth single-case study. It combinessemi-structured interviews in the company with archival data, such as annual reports, press clips andinterviews in business magazines.Findings – The results indicate that the EO dimensions change from being personalized and directlysolution-oriented to being intangible value-creation-oriented.Originality/value – By suggesting ownership-based EO configurations, this study contributes insights intohow different ownership forms propel EO. These configurations – that is, personal, administrative based andintangible focused – show the impact of the EO dimensions and provide a systematic and theoreticalunderstanding of EO change over time.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2019
Keywords
Venture capital, Entrepreneurial orientation, Family firms, Ownership
National Category
Business Administration
Research subject
Strategic Entrepreneurship
Identifiers
urn:nbn:se:his:diva-17880 (URN)10.1108/IJEBR-10-2018-0630 (DOI)000510880000006 ()
Available from: 2019-11-13 Created: 2019-11-13 Last updated: 2020-02-27Bibliographically approved
Samuelsson, J., Andersén, J., Ljungkvist, T. & Jansson, C. (2016). Formal accounting planning in SMEs: the influence of family ownership and entrepreneurial orientation. Journal of Small Business and Enterprise Development, 23(3), 691-702
Open this publication in new window or tab >>Formal accounting planning in SMEs: the influence of family ownership and entrepreneurial orientation
2016 (English)In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 23, no 3, p. 691-702Article in journal (Refereed) Published
Abstract [en]

PurposeSeveral studies have highlighted the importance of management accounting practices such as formal short-term planning and formal long-term planning for SME performance. However, few studies have considered what actually explains differences in the use of formal planning (from a management accounting approach) in SMEs. Family ownership and EO are two plausible explanations for such differences. The aim of this study is therefore to examine how family ownership and EO are correlated to the use of formal short-term planning and formal long-term planning in SMEs.

Design/methodology/approachIn this study, we examined how family ownership and entrepreneurial orientation affect the use of formal planning by analyzing a sample of 156 Swedish manufacturing SMEs, using multivariate regression analysis.

FindingsAs could be expected, we were able to validate the notion that family firms use less formal planning than non-family firms. However, in contrast to some previous studies, we found that there is a strongly positive relationship between entrepreneurial orientation and the use of formal short-term planning and long-term planning.

Originality/valueWhereas many previous studies on family business have assumed that family firms use less formal planning than non-family firms, the present study is one of few to actually confirm this notion. Also, this study has provided strong evidence that EO is positively correlated to the use of formal planning, in the short term and in the longer term.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016
Keywords
Family business, Entrepreneurial orientation, Management accounting, Formal planning
National Category
Business Administration
Research subject
Humanities and Social sciences; Strategic Entrepreneurship
Identifiers
urn:nbn:se:his:diva-12677 (URN)10.1108/JSBED-12-2015-0167 (DOI)000382560400006 ()2-s2.0-84981194124 (Scopus ID)
Available from: 2016-07-05 Created: 2016-07-05 Last updated: 2019-11-07Bibliographically approved
Andersén, J. & Samuelsson, J. (2016). Resource organization and firm performance: How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs. International Journal of Entrepreneurial Behaviour & Research, 22(4), 466-484
Open this publication in new window or tab >>Resource organization and firm performance: How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs
2016 (English)In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 22, no 4, p. 466-484Article in journal (Refereed) Published
Abstract [en]

Purpose

The aim of this study is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of SMEs, and also to analyze the extent to which EO and the use of MAPs affects profitability differently in growing and non-growing SMEs.

Design/methodology/approach

The paper employs an empirical investigation which is based on a sample of 153 Swedish manufacturing SMEs. The data is analyzed by two- and three way interaction regressions.

Findings

EO and MAPs have a positive effect on profitability in non-growing SMEs, but the combined effect of EO and MAPs has no additional effect. However, for growing SMEs, high usage of MAPs in decision making is a prerequisite for EO to influence profitability.

Originality/value

This study is the first to use the resource-based view to examine the relationship between two dimensions of resource organization and SME profitability. Entrepreneurial orientation (EO) is used as a proxy for how resources are organized in order to identify opportunities, and management accounting practices (MAPs) are used as a proxy for how efficiently resources are organized.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016
Keywords
Management accounting, Firm performance, Entrepreneurial orientation, Resource-based theory, Small- to medium-sized enterprises
National Category
Business Administration
Research subject
Humanities and Social sciences; Strategic Entrepreneurship
Identifiers
urn:nbn:se:his:diva-12247 (URN)10.1108/IJEBR-11-2015-0250 (DOI)000379774800001 ()2-s2.0-84976583896 (Scopus ID)
Available from: 2016-05-15 Created: 2016-05-14 Last updated: 2019-11-07Bibliographically approved
Samuelsson, J. (2009). Nya ägares påverkan på det förvärvade företagets redovisning: Ett entreprenöriellt perspektiv. (Licentiate dissertation). Handelshögskolan vid Göteborgs universitet
Open this publication in new window or tab >>Nya ägares påverkan på det förvärvade företagets redovisning: Ett entreprenöriellt perspektiv
2009 (Swedish)Licentiate thesis, monograph (Other academic)
Place, publisher, year, edition, pages
Handelshögskolan vid Göteborgs universitet, 2009. p. 124
National Category
Business Administration
Research subject
Humanities and Social sciences
Identifiers
urn:nbn:se:his:diva-3819 (URN)
Presentation
(English)
Available from: 2010-04-13 Created: 2010-03-25 Last updated: 2017-11-27Bibliographically approved
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