The role of internationalizing small- and medium-sized enterprises in the sustainable development goals
This thesis attempts to shed some light on how internationalizing SMEs can operate and create value while promoting the SDGs, and which are the right conditions to involve SMEs in the attaining of the SDGs. At first, the role of sustainability and its related management control in internationalizing...
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| Tipo de documento: | tese |
| Data de publicação: | 2025 |
| País: | España |
| Recursos: | Universidad Pablo de Olavide (UPO) |
| Repositório: | RIO. Repositorio Institucional Olavide |
| Idioma: | inglês |
| OAI Identifier: | oai:rio.upo.es:10433/24488 |
| Acesso em linha: | https://hdl.handle.net/10433/24488 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Pequeñas y medianas empresas PYMES Internacionalización Empresas anadaluzas |
| Resumo: | This thesis attempts to shed some light on how internationalizing SMEs can operate and create value while promoting the SDGs, and which are the right conditions to involve SMEs in the attaining of the SDGs. At first, the role of sustainability and its related management control in internationalizing SMEs is explored, trying to determine which are the right conditions to involve SMEs in attaining the SDGs, following a semi-structured literature review of 120 articles. Additionally, the case of Andalusian SMEs participants in the UNGC is analyzed. The methodology followed in this case follows a multiple case study approach. The sample is made of 20 Andalusian SMEs participants in the UNGC in the period 2019- 2020 (3 delisted companies during the period, 7 newcomers). Semi-structured interviews were planned and conducted, which were analyzed, alongside other sustainability disclosures and Communication of Progress Reports. In addition, the contextual factors explaining internationalization patterns and pace of SMEs in the agri-food sector is researched, also considering the influence of the interaction of demand-side innovation and management control systems (MCSs) in these companies. A qualitative research design was developed in order to achieve an in-depth understanding of the contextual factors affecting international SMEs and MNEs in the agri-food sector. Semi-structured telephone interviews were conducted with three SME and three MNE managers. Our findings suggest that SMEs are not fundamentally different from MNEs: both types of organizations best fit the Casino model archetype. It was also found that strong competition helps the development of collaborative innovation, directing advancement toward fulfilling consumer demand. MCSs are neither communicating information nor managing perceived risks by creating trust and confidence; they are mostly used for diagnostic purposes, not substantially influencing the innovation process. Finaly, and trying to determine how SMEs can develop sound international relationships, structural equation modelling is used to analyze the mediating role of customer needs adaptation in the relationship between MCS and the quality of international business relationships. A new measurement scale to assess the degree of relationship quality between the agri-food exporting firm and the importer is developed. Relationship quality is presented as a high-order concept, based on the constructs Relationship Stability, Companies Complementarity, Mutual Loyalty and Support in adversity. This research contributes to management accounting literature by linking KPI' perceived usefulness and customer needs adaptation with improved business-customer relationship quality, particularly in the agri-food export sector. It emphasizes how customer needs adaptation serves as a bridge that enhances the effectiveness of MCS and ultimately contributes to the quality of business relationships, allowing to cultivate successful partnerships. |
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