The moderating effect of financial performance exerts on the interaction of absorptive capacity and organizational performance

Objective of the study: In this paper, we will analyze the moderating effect of financial performance exerts on the interaction of absorptive capacity and organizational performance. Methodology / approach: A conceptual model was developed to assess the relationship between absorptive capacity, fina...

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Detalles Bibliográficos
Autores: Soares, Thiago Coelho, Boca Santa, Stephane Louise, Vaz, Kristinne Kelly Rosa Borges, Soares, Sandro Vieira
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:Brasil
Institución:Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE)
Repositorio:Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE
Idioma:inglés
OAI Identifier:oai:ojs.regepe.org.br:article/2205
Acceso en línea:https://www.regepe.org.br/regepe/article/view/2205
Access Level:acceso abierto
Palabra clave:absorptive capacity
financial management
organizational performance
small business
capacidad de absorción
gestión financiera
desempeño de la organización
pequeños negocios
capacidade de absorção
gestão financeira
desempenho organizacional
Pequenos negócios
Descripción
Sumario:Objective of the study: In this paper, we will analyze the moderating effect of financial performance exerts on the interaction of absorptive capacity and organizational performance. Methodology / approach: A conceptual model was developed to assess the relationship between absorptive capacity, financial performance, and organizational performance in small and medium-sized Brazilian companies. To capture the multidimensional nature of absorptive capacity, this study uses structural equation modelling and measures the meditating effects of financial performance. Main results: The main finding is the moderating effect. The effect of absorptive capacity on organizational performance has a moderating effect of financial performance. Theoretical / methodological contributions: Small businesses ought to recognize and take advantage of the practical benefits of absorptive capacity. However, entrepreneurs should find motivation to develop more formalized absorptive capacities to raise the organizational performance. The results can help companies identify ways to better appropriate external information and knowledge to improve absorptive capacity. Relevance / originality: The research contributes to the proposition and empirical test of a predictive model of organizational performance in small and medium-sized enterprises, which can predict organizational performance in Brazilian´s SMEs. This study represents one of the first attempts to investigate the relationships between absorptive capacity, organizational performance, and financial performance. Social / management contributions: The results can help companies identify ways to better appropriate external information and knowledge to improve absorptive capacity.