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  • 1.
    Andersén, Jim
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Samuelsson, Joachim
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Resource organization and firm performance: How entrepreneurial orientation and management accounting influence the profitability of growing and non-growing SMEs2016In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 22, no 4, p. 466-484Article in journal (Refereed)
    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.

  • 2.
    Ljungkvist, Torbjörn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Samuelsson, Joachim
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Three stages of Entrepreneurial Orientation: The Founder’s role2019In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534Article in journal (Refereed)
    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.

  • 3.
    Samuelsson, Joachim
    University of Skövde, School of Technology and Society.
    Nya ägares påverkan på det förvärvade företagets redovisning: Ett entreprenöriellt perspektiv2009Licentiate thesis, monograph (Other academic)
  • 4.
    Samuelsson, Joachim
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Andersén, Jim
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Jansson, Christian
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Formal accounting planning in SMEs: the influence of family ownership and entrepreneurial orientation2016In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 23, no 3, p. 691-702Article in journal (Refereed)
    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.

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