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Based on empirical studies of firm exchange activities in business markets, this paper outlines a business network view of
the firm-market relationship, which differs fundamentally from the view assumed by neo-classical economic theory. We define
business networks as sets of connected business relationships. Thus business relationships and connections between relationships
are the critical elements in the business network view. It is assumed, as suggested by the Uppsala internationalization process
model, that an interplay between knowledge and commitment development is the mechanism that drives the relationship and network
development process. Against this background the paper discusses how strategic change is analyzed in literature on alliances
and networks. In conclusion the paper presents a set of propositions about strategy-making in business network settings. 相似文献
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The question in this paper is whether the inclusion of intangibles is meaningful in a credit decision context. To examine this issue we conducted an experiment with forty loan officers. The loan officers were presented with a situation of a company that required a credit of 5 million Swedish kronor. Half of the loan officers were given a traditional annual statement in which intangibles were treated as costs while the other half received a balance sheet in which brand, R&D and education were capitalized. The loan officers were asked to give their opinion regarding the credit decision and the importance of extra information. They were also confronted with four short cases where extra information about the company appeared. Statistical analysis revealed that none of three hypotheses relating to the statement that ‘accounting for intangibles does not matter’ could be falsified. Still, the acquired qualitative data that emerged from the study makes it possible to suggest another finding. The study shows that accounting for intangibles is accepted if the accounts were seen as reliable. The conclusion is that if it is possible to create reliable data about intangibles, accounting for intangibles is meaningful for credit decisions. 相似文献
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The present paper is concerned with classification of ‘intangibles’ and what classification theory can teach us about a ‘good classification’. The present study led to three conclusions about the classification of intangibles. One is that the value of classification lies in its function as a heuristic device, i.e. as a help construction. Accounting becomes the art of background design. Another conclusion is that if we choose to account for intangibles it does not need to change the transaction base of financial accounting. Rather, it is an issue how to classify and label a universe of transactions. Finally, the dichotomy tangible–intangible should not be acknowledged as a supposition. Depending on perspective, purpose and type of financial accounting model, other concepts may do a better job in classifying the accounting world. 相似文献
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Commitment to Sustainability in Small and Medium‐Sized Enterprises: The Influence of Strategic Orientations and Management Values
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Johan Jansson Jonas Nilsson Frida Modig Gabriella Hed Vall 《Business Strategy and the Environment》2017,26(1):69-83
Ecosystem degradation and social sustainability have become important issues in the corporate sphere during the last few decades. However, research discussing corporate social responsibility and related concepts has often focused on larger companies, sometimes neglecting the specifics of small and medium‐sized enterprises (SMEs). The main purpose of this study is to examine the relationships between two common strategic orientations, market orientation (MO) and entrepreneurial orientation (EO), in relation to sustainability commitment, sustainability practices and management values in SMEs. Questionnaire responses from 450 Swedish SMEs were analyzed, confirming the influence of MO, EO and sustainability practices on commitment to sustainability, implying that firms committed to sustainability see both market and entrepreneurial advantages of sustainability. The results also show that different parts of MO and EO differ in importance for commitment to sustainability among SMEs. Implications concern the importance for firms and policymakers to work with sustainability issues using both internal and external perspectives. © 2015 The Authors. Business Strategy and the Environment published by ERP Environment and John Wiley & Sons Ltd 相似文献
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Most current research argues that globalization of companies is a myth. In spite of this Swedish firms have managed to globalize successfully according to a study by Vahlne and Ivarsson (2014). On a general level this is because they managed to build strong advantages and learned to overcome barriers constituted by cultural, institutional and geographic distance. We elaborate on the expectation that organizational ambidexterity has explanatory power for profitable globalization. We perform case studies of IKEA and AB Volvo to motivate our expectation and illustrate how these firms have been able, or not able, to balance and manage the simultaneous processes of exploration and exploitation. Ambidexterity is included in the package of dynamic capabilities affecting the globalization process positively. We find that being proactive in exploration and improving on the effectiveness in exploitation may lead to successful globalization performance. 相似文献
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Internationalization as an entrepreneurial process 总被引:2,自引:1,他引:1
Roger Schweizer Jan-Erik Vahlne Jan Johanson 《Journal of International Entrepreneurship》2010,8(4):343-370
When firms cross-borders it is, by definition, internationalization. We believe that often internationalization should be
seen as either a by-product of a firm’s efforts to improve its position within its network or networks, or as the result of
an entrepreneurial action. We consider three theoretical approaches as a starting point and breathe life into them with a
rich case study. We suggest adjustments to Johanson and Vahlne’s business network internationalization process model, an update
of the Uppsala internationalization process model, to emphasize the entrepreneurial aspects of the process. 相似文献
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This article estimates the Value of Commuting Time (VOCT) among Swedish males in an empirical on-the-job search model. It uses a large sample of employee-establishment linked data obtained from administrative registers. The sample lacks information on mode choice for the journey to work. We therefore estimate a mode choice model on another sample and use this model to link the administrative data to the relevant set of travel times, costs and distances. The VOCT is found to be 1.8 times the net hourly wage rate in the sample. The relatively high estimate results from a high VOCT among cohabiting men. 相似文献
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