Dynamic familiness capabilities and family business growth: A longitudinal perspective framed within management accounting

Journal of Business Research - Tập 127 - Trang 346-363 - 2021
Loukas Glyptis1, Elias Hadjielias2, Michael Christofi3, Olga Kvasova1, Demetris Vrontis4
1University of Central Lancashire Cyprus, 12 – 14 University Avenue Pyla, 7080 Larnaka, Cyprus
2Department of Hotel and Tourism Management, Cyprus University of Technology, 115 Spyrou Araouzou Str., 3036 Limassol, Cyprus
3School of Management and Economics, Cyprus University of Technology, 30 Archbishop Street, 3036 Limassol, Cyprus
4University of Nicosia, 46 Makedonitissas Avenue, CY-2417, P.O. Box 24005, CY-1700, Nicosia, Cyprus

Tài liệu tham khảo

Ahrens, 2002, The structuration of legitimate performance measures and management: Day-to-day contests of accountability in a UK restaurant chain, Management Accounting Research, 13, 151, 10.1006/mare.2001.0187 Ahsan, 2018, From student to entrepreneur: How mentorships and affect influence student venture launch, Journal of Small Business Management, 56, 76, 10.1111/jsbm.12362 Albort-Morant, 2016, The antecedents of green innovation performance: A model of learning and capabilities, Journal of Business Research, 69, 4912, 10.1016/j.jbusres.2016.04.052 Alvesson, 2007, Constructing mystery: Empirical matters in theory development, Academy of management review, 32, 1265, 10.5465/amr.2007.26586822 Ambrosini, 2009, What are dynamic capabilities and are they a useful construct in strategic management?, International journal of management reviews, 11, 29, 10.1111/j.1468-2370.2008.00251.x Astrachan, 2002, The F-PEC scale of family influence: A proposal for solving the family business definition problem1, Family Business Review, 15, 45, 10.1111/j.1741-6248.2002.00045.x Barney, 1991, Firm resources and sustained competitive advantage, Journal of Management, 17, 99, 10.1177/014920639101700108 Barney, 1986, Strategic factor markets: Expectations, luck, and business strategy, Management science, 32, 1231, 10.1287/mnsc.32.10.1231 Barros, 2016, A theoretical model of strategic management of family firms. A dynamic capabilities approach, Journal of Family Business Strategy, 7, 149, 10.1016/j.jfbs.2016.06.002 Bettis, 1995, The dominant logic: Retrospective and extension, Strategic Management Journal, 16, 5, 10.1002/smj.4250160104 Bhandari, 2020, Relative exploration and firm performance: Why resource-theory alone is not sufficient?, Journal of Business Research, 118, 363, 10.1016/j.jbusres.2020.07.001 Bhuian, 2005, Just entrepreneurial enough: The moderating effect of entrepreneurship on the relationship between market orientation and performance, Journal of Business Research, 58, 9, 10.1016/S0148-2963(03)00074-2 Birley, 1999, The family and the business, Long Range Planning, 32, 598, 10.1016/S0024-6301(99)00076-X Bodlaj, 2020, Disentangling the impact of different innovation types, financial constraints and geographic diversification on SMEs' export growth, Journal of Business Research, 108, 466, 10.1016/j.jbusres.2018.10.043 Bogers, 2015, Managing turbulence: Business model development in a family-owned airline, California Management Review, 58, 41, 10.1525/cmr.2015.58.1.41 Bowman, 2003, How the resource-based and the dynamic capability views of the firm inform corporate-level strategy, British Journal of Management, 14, 289, 10.1111/j.1467-8551.2003.00380.x Bryman, A., & Bell, E. (2015). Business Research Methods (Vol. fourth).Glasgow: Bell & Bain Ltd. Carney, 2005, Corporate governance and competitive advantage in family-controlled firms, Entrepreneurship Theory and Practice, 29, 249, 10.1111/j.1540-6520.2005.00081.x Cavusgil, 2007, Dynamic capabilities view: Foundations and research agenda, Journal of Marketing Theory and Practice, 15, 159, 10.2753/MTP1069-6679150205 Cepeda, 2007, Dynamic capabilities and operational capabilities: A knowledge management perspective, Journal of Business Research, 60, 426, 10.1016/j.jbusres.2007.01.013 Chirico, 2010, Dynamic capabilities and trans-generational value creation in family firms: The role of organizational culture, International Small Business Journal, 28, 487, 10.1177/0266242610370402 Chirico, 2012, Simulating dynamic capabilities and value creation in family firms: Is paternalism an “asset” or a “liability”?, Family Business Review, 25, 318, 10.1177/0894486511426284 Chrisman, 2005, Sources and consequences of distinctive familiness: An introduction, Entrepreneurship Theory and Practice, 29, 237, 10.1111/j.1540-6520.2005.00080.x Chua, 1999, Defining the family business by behavior, Entrepreneurship Theory and Practice, 23, 19, 10.1177/104225879902300402 Coad, 2006, Inter-organizational cost management: Towards an evolutionary perspective, Management Accounting Research, 17, 342, 10.1016/j.mar.2006.02.003 Coad, 2014, Structuration: A position–practice perspective and an illustrative study, Critical Perspectives on Accounting, 25, 142, 10.1016/j.cpa.2012.10.002 Coad, 2009, Back to the future: New potential for structuration theory in management accounting research?, Management Accounting Research, 20, 177, 10.1016/j.mar.2009.02.001 Daspit, 2019, How familiness affects innovation outcomes via absorptive capacity: A dynamic capability perspective of the family firm, Journal of Family Business Strategy, 10, 133, 10.1016/j.jfbs.2018.11.003 De Massis, 2014, The case study method in family business research: Guidelines for qualitative scholarship, Journal of Family Business Strategy, 5, 15, 10.1016/j.jfbs.2014.01.007 Dekker, 2003, Value chain analysis in interfirm relationships: A field study, Management Accounting Research, 14, 1, 10.1016/S1044-5005(02)00067-7 Dobrev, 2004, The two side of the coin: Core competence as capability and obsolescence, Advances in Strategic Management, 21, 255, 10.1016/S0742-3322(04)21009-9 Donnelly, 2019, Aligning knowledge sharing interventions with the promotion of firm success: The need for SHRM to balance tensions and challenges, Journal of Business Research, 94, 344, 10.1016/j.jbusres.2018.02.007 Drury, 2018 Dubey, 2019, Big Data and Predictive Analytics and Manufacturing Performance: Integrating Institutional Theory, Resource-Based View and Big Data Culture, British Journal of Management, 30, 341, 10.1111/1467-8551.12355 Dubois, 2002, Systematic combining: An abductive approach to case research, Journal of Business Research, 55, 553, 10.1016/S0148-2963(00)00195-8 Eisenhardt, 1989, Building theories from case study research, Academy of Management Review, 14, 532, 10.2307/258557 Eisenhardt, 2000, Dynamic capabilities: What are they?, Strategic Management Journal, 21, 1105, 10.1002/1097-0266(200010/11)21:10/11<1105::AID-SMJ133>3.0.CO;2-E Elbanna, 2020, Contextualizing Internationalization Decision-making Research in SMEs: Towards an Integration of Existing Studies, European Management Review., 10.1111/emre.12395 Finch, 2002, The role of grounded theory in developing economic theory, Journal of Economic Methodology, 9, 213, 10.1080/13501780210137119 Flick, 2004, Triangulation in qualitative research, 178 Frank, 2010, The concept of “Familiness”: Literature review and systems theory-based reflections, Journal of Family Business Strategy, 1, 119, 10.1016/j.jfbs.2010.08.001 Frezatti, 2011, Does management accounting play role in planning process?, Journal of Business Research, 64, 242, 10.1016/j.jbusres.2009.11.008 Fuller, 2019, The myths and realities of business ecosystems, MIT Sloan Management Review, 60, 1 Gioia, 2013, Seeking qualitative rigor in inductive research: Notes on the Gioia methodology, Organizational Research Methods, 16, 15, 10.1177/1094428112452151 Grammenos, 1999, The Greek shipping industry: Regulatory change and evolving organizational forms, International Studies of Management & Organization, 29, 34, 10.1080/00208825.1999.11656756 Habbershon, 1999, A resource-based framework for assessing the strategic advantages of family firms, Family Business Review, 12, 1, 10.1111/j.1741-6248.1999.00001.x Habbershon, 2003, A unified systems perspective of family firm performance, Journal of Business Venturing, 18, 451, 10.1016/S0883-9026(03)00053-3 Håkansson, 2007, Accounting in an interorganizational setting, 885 Halff, 2019, The likely implications of the new IMO standards on the shipping industry, Energy Policy, 126, 277, 10.1016/j.enpol.2018.11.033 Harlaftis, 2004, European family firms in international business: British and Greek tramp-shipping firms, Business History, 46, 219, 10.1080/0007679042000215115 Harvey, 1995, Life after succession in the family business: Is it really the end of problems?, Family Business Review, 8, 3, 10.1111/j.1741-6248.1995.00003.x Heider, 2020, Business model innovation through dynamic capabilities in small and medium enterprises–Evidence from the German Mittelstand, Journal of Business Research Helfat, 2003, The dynamic resource-based view: Capability lifecycles, Strategic Management Journal, 24, 997, 10.1002/smj.332 Helfat, C. E., & Peteraf, M. A. (2009). Understanding dynamic capabilities: progress along a developmental path. Helfat, 2015, Managerial cognitive capabilities and the microfoundations of dynamic capabilities, Strategic Management Journal, 36, 831, 10.1002/smj.2247 Helfat, 2011, Untangling dynamic and operational capabilities: Strategy for the (N) ever-changing world, Strategic Management Journal, 32, 1243, 10.1002/smj.955 Hiebl, 2013, Management accounting in the family business: Tipping the balance for survival, Journal of Business Strategy, 34, 19, 10.1108/JBS-07-2013-0052 Hiebl, 2015, Family influence and management accounting usage—Findings from Germany and Austria, Schmalenbach Business Review, 67, 368, 10.1007/BF03396880 Hitt, 2016, A current view of resource based theory in operations management: A response to Bromiley and Rau, Journal of Operations Management, 41, 107, 10.1016/j.jom.2015.11.004 Hoffmann, 2009, Shipping out of the economic crisis, Brown Journal of World Affairs, 16, 121 Holzmayer, 2020, Dynamic managerial capabilities, firm resources, and related business diversification–Evidence from the English Premier League, Journal of Business Research, 117, 132, 10.1016/j.jbusres.2020.05.044 Horngren, 2005 Irava, 2010, Clarifying the strategic advantage of familiness: Unbundling its dimensions and highlighting its paradoxes, Journal of family business strategy, 1, 131, 10.1016/j.jfbs.2010.08.002 Jack, 2005, Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture, Management Accounting Research, 16, 59, 10.1016/j.mar.2004.08.003 Jack, 2007, Introducing strong structuration theory for informing qualitative case studies in organization, management and accounting research, Qualitative Research in Organizations and Management: An International Journal, 2, 208, 10.1108/17465640710835364 Jack, 2008, Change and the development of entrepreneurial networks over time: A processual perspective, Entrepreneurship and Regional Development, 20, 125, 10.1080/08985620701645027 Jantunen, 2018, Dynamic capabilities, operational changes, and performance outcomes in the media industry, Journal of Business Research, 89, 251, 10.1016/j.jbusres.2018.01.037 Jones, 2013, Dynamic capabilities in a sixth-generation family firm: Entrepreneurship and the Bibby Line, Business History, 55, 910, 10.1080/00076791.2012.744590 Jones, 2001, The concept of an accounting regime, Critical Perspectives on Accounting, 12, 35, 10.1006/cpac.2000.0412 Kalgora, 2016, The financial and economic crisis, its impacts on the shipping industry, lessons to learn: The container-ships market analysis, Open Journal of Social Sciences, 4, 38, 10.4236/jss.2016.41005 Karra, 2006, Altruism and agency in the family firm: Exploring the role of family, kinship, and ethnicity, Entrepreneurship Theory and Practice, 30, 861, 10.1111/j.1540-6520.2006.00157.x Kellermanns, 2008, An exploratory study of family member characteristics and involvement: Effects on entrepreneurial behavior in the family firm, Family Business Review, 21, 1, 10.1111/j.1741-6248.2007.00107.x Kiiski, 2018, Long-term dynamics of shipping and icebreaker capacity along the Northern Sea Route, Maritime Economics & Logistics, 20, 375, 10.1057/s41278-016-0049-1 Kindström, 2013, Enabling service innovation: A dynamic capabilities approach, Journal of Business Research, 66, 1063, 10.1016/j.jbusres.2012.03.003 King, 2003, Third-party ship management: A greek perspective, Maritime Economics & Logistics, 5, 301, 10.1057/palgrave.mel.9100077 Kor, 2013, Dynamic managerial capabilities: Configuration and orchestration of top executives' capabilities and the firm's dominant logic, Strategic Management Journal, 34, 233, 10.1002/smj.2000 Kudlats, 2019, Unrelated but together: Trust and intergroup relations in multi-family businesses, Journal of Business Research, 101, 750, 10.1016/j.jbusres.2018.12.073 Lane, 2018, The external wealth of nations revisited: International financial integration in the aftermath of the global financial crisis, IMF Economic Review, 66, 189, 10.1057/s41308-017-0048-y Li, 2014, Dynamic capabilities, environmental dynamism, and competitive advantage: Evidence from China, Journal of Business Research, 67, 2793, 10.1016/j.jbusres.2012.08.007 Li, 2019, Towards an understanding of the nature of dynamic capabilities in high-velocity markets of China, Journal of Business Research, 97, 212, 10.1016/j.jbusres.2018.08.007 Lin, 2014, Exploring the role of dynamic capabilities in firm performance under the resource-based view framework, Journal of Business Research, 67, 407, 10.1016/j.jbusres.2012.12.019 Long, 2012, Leadership research in Asia: Taking the road less traveled?, Asia Pacific Journal of Management, 29, 195, 10.1007/s10490-012-9297-5 Madison, 2016, Viewing family firm behavior and governance through the lens of agency and stewardship theories, Family Business Review, 29, 65, 10.1177/0894486515594292 Mainemelis, 2015, Creative leadership: A multi-context conceptualization, Academy of Management Annals, 9, 393, 10.5465/19416520.2015.1024502 Martinez, 2019, What drives business failure? Exploring the role of internal and external knowledge capabilities during the global financial crisis, Journal of Business Research, 98, 441, 10.1016/j.jbusres.2018.07.032 Mehta, 2015, Creating when you have less: The impact of resource scarcity on product use creativity, Journal of Consumer Research, 42, 767, 10.1093/jcr/ucv051 Miller, 2003, Challenge versus advantage in family business, Strategic Organization, 1, 127, 10.1177/1476127003001001222 Miller, 1988, The family business in contemporary society, Family Business Review, 1, 193, 10.1111/j.1741-6248.1988.00193.x Mokhber, 2017, Succession planning and family business performance in SMEs, Journal of Management Development, 10.1108/JMD-12-2015-0171 Moon, 2010, Organizational cultural intelligence: Dynamic capability perspective, Group & Organization Management, 35, 456, 10.1177/1059601110378295 Mouritsen, 2001, Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting, Management Accounting Research, 12, 221, 10.1006/mare.2001.0160 Nason, 2018, An assessment of resource-based theorizing on firm growth and suggestions for the future, Journal of Management, 44, 32, 10.1177/0149206315610635 Ng, 2010, The port and maritime industries in the post-2008 world: Challenges and opportunities, Research in Transportation Economics, 27, 1, 10.1016/j.retrec.2009.12.001 Ngo, 2019, Effective sense-and-respond strategies: Mediating roles of exploratory and exploitative innovation, Journal of Business Research, 94, 154, 10.1016/j.jbusres.2017.10.050 Pallis, 2007, The Greek paradigm of maritime transport: A view from within, Research in Transportation Economics, 21, 1, 10.1016/S0739-8859(07)21001-7 Park, 2019, Family firms’ innovation drivers and performance: A dynamic capabilities approach, Journal of Family Business Management, 10.1108/JFBM-11-2017-0039 Pearson, 2008, Toward a theory of familiness: A social capital perspective, Entrepreneurship Theory and Practice, 32, 949, 10.1111/j.1540-6520.2008.00265.x Pereira, 2019, in press). Outsourcing and offshoring decision making and its implications for businesses-A synthesis of research pursuing five pertinent questions, Journal of Business Research., 10.1016/j.jbusres.2019.07.009 Peters, 2019, Interactive profit-planning systems and market turbulence: A dynamic capabilities perspective, Long Range Planning, 52, 386, 10.1016/j.lrp.2018.03.004 Pezeshkan, 2016, An empirical assessment of the dynamic capabilities–performance relationship, Journal of Business Research, 69, 2950, 10.1016/j.jbusres.2015.10.152 Popli, 2017, Performance Impact of Temporal Strategic Fit: E ntrainment of Internationalization with Pro-Market Reforms, Global Strategy Journal, 7, 354, 10.1002/gsj.1160 Prencipe, 2014, Accounting research in family firms: Theoretical and empirical challenges, European Accounting Review, 23, 361, 10.1080/09638180.2014.895621 Priem, 2001, Is the resource-based “view” a useful perspective for strategic management research?, Academy of management review, 26, 22 Qaiyum, 2018, Understanding internal conditions driving ordinary and dynamic capabilities in Indian high-tech firms, Journal of Business Research, 90, 206, 10.1016/j.jbusres.2018.05.014 Quinn, 2018, Future research on management accounting and control in family firms: Suggestions linked to architecture, governance, entrepreneurship and stewardship, Journal of Management Control, 28, 529, 10.1007/s00187-018-0257-1 Randhawa, 2020, How to innovate toward an ambidextrous business model? The role of dynamic capabilities and market orientation, Journal of Business Research Rashid, 2020, A dynamic capabilities approach for the survival of Pakistani family-owned business in the digital world, Journal of Family Business Management, 10.1108/JFBM-12-2019-0082 Riahi-Belkaoui, 2002 Rowlinson, 2004, Historical analysis of company documents, 301 Schilke, 2014, On the contingent value of dynamic capabilities for competitive advantage: The nonlinear moderating effect of environmental dynamism, Strategic Management Journal, 35, 179, 10.1002/smj.2099 Schriber, 2018, Managing asset orchestration: A processual approach to adapting to dynamic environments, Journal of Business Research, 90, 307, 10.1016/j.jbusres.2018.05.027 Schulze, 2001, Agency relationships in family firms: Theory and evidence, Organization Science, 12, 99, 10.1287/orsc.12.2.99.10114 Seal, 2004, Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting, Accounting, Organizations and Society, 29, 73, 10.1016/S0361-3682(02)00055-7 Senftlechner, 2015, Management accounting and management control in family businesses: Past accomplishments and future opportunities, Journal of Accounting & Organizational Change, 11, 573, 10.1108/JAOC-08-2013-0068 Shank, 1992, Strategic cost management: The value chain perspective, Journal of Management Accounting Research, Fall, 179 Sharma, 2008, Commentary: Familiness: Capital stocks and flows between family and business, Entrepreneurship Theory and Practice, 32, 971, 10.1111/j.1540-6520.2008.00266.x Shepherd, 2011, Inductive top-down theorizing: A source of new theories of organization, Academy of Management Review, 36, 361 Siqueira, 2010, High-technology entrepreneurship in emerging economies: Firm informality and contextualization of resource-based theory, IEEE Transactions on Engineering Management, 57, 39, 10.1109/TEM.2009.2028323 Stazyk, 2016, Sustainability, intergenerational social equity, and the socially responsible organization, Administration & Society, 48, 655, 10.1177/0095399713519094 Stopford, 1997 Sunduramurthy, 2016, Doing more with less, systematically? Bricolage and ingenieuring in successful social ventures, Journal of World Business, 51, 855, 10.1016/j.jwb.2016.06.005 Syriopoulos, 2007, Financing Greek shipping modern instruments methods and markets, Research in Transportation Economics, 21, 171, 10.1016/S0739-8859(07)21006-6 Teagarden, 2018, Contextualizing international business research: Enhancing rigor and relevance, Journal of World Business, 53, 303, 10.1016/j.jwb.2017.09.001 Teece, 2007, Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance, Strategic Management Journal, 28, 1319, 10.1002/smj.640 Teece, 1997, Dynamic capabilities and strategic management, Strategic Management Journal, 18, 509, 10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z Thanopoulou, H. A., & Theotokas, J. (2006). Small firms in a global industry: The case of Greek shipping (1974–2004). IMOP-EAEPE Joint Colloquium: The variety of Economic Institutions under the many forms of capitalism. Athens, May 12–13. Theotokas, 2007, A fleet for the 21st century: Modern Greek shipping, Research in Transportation Economics, 21, 23, 10.1016/S0739-8859(07)21002-9 Theotokas, 2007, On top of world shipping: Greek shipping companies’ organization and management, Research in Transportation Economics, 21, 63, 10.1016/S0739-8859(07)21003-0 Timmermans, 2012, Theory construction in qualitative research: From grounded theory to abductive analysis, Sociological Theory, 30, 167, 10.1177/0735275112457914 Tokarczyk, 2007, A resource-based view and market orientation theory examination of the role of “familiness” in family business success, Family Business Review, 20, 17, 10.1111/j.1741-6248.2007.00081.x Van Oers, 1998, From context to contextualizing, Learning and Instruction, 8, 473, 10.1016/S0959-4752(98)00031-0 Vergne, 2011, The path of most persistence: An evolutionary perspective on path dependence and dynamic capabilities, Organization Studies, 32, 365, 10.1177/0170840610397485 Verreynne, 2016, Building a scale for dynamic learning capabilities: The role of resources, learning, competitive intent and routine patterning, Journal of Business Research, 69, 4287, 10.1016/j.jbusres.2016.04.003 Wamba, 2017, Big data analytics and firm performance: Effects of dynamic capabilities, Journal of Business Research, 70, 356, 10.1016/j.jbusres.2016.08.009 Wang, 2007, Dynamic capabilities: A review and research agenda, International Journal of Management Reviews, 9, 31, 10.1111/j.1468-2370.2007.00201.x Wang, 2014, Ambidextrous organizational culture, Contextual ambidexterity and new product innovation: A comparative study of UK and C hinese high-tech Firms, British Journal of Management, 25, 58, 10.1111/j.1467-8551.2012.00832.x Weerawardena, 2011, Capabilities, innovation and competitive advantage, Industrial Marketing Management, 40, 1220, 10.1016/j.indmarman.2011.10.012 Welter, 2011, Contextualizing entrepreneurship: Conceptual challenges and ways forward, Entrepreneurship: Theory and Practice, 35, 165 Wernerfelt, 1984, A resource-based view of the firm, Strategic Management Journal, 5, 171, 10.1002/smj.4250050207 Winter, S. G. (2003). Understanding dynamic capabilities.Strategic Management Journal,24(10), 991–995. Wohlgemuth, 2016, Dynamic capabilities and routinization, Journal of Business Research, 69, 1944, 10.1016/j.jbusres.2015.10.085 Wu, 2016, Dynamic capabilities as a mediator linking international diversification and innovation performance of firms in an emerging economy, Journal of Business Research, 69, 2678, 10.1016/j.jbusres.2015.11.003 Wu, 2010, Applicability of the resource-based and dynamic-capability views under environmental volatility, Journal of Business Research, 63, 27, 10.1016/j.jbusres.2009.01.007 Xu, 2016, Effects of big data analytics and traditional marketing analytics on new product success: A knowledge fusion perspective, Journal of Business Research, 69, 1562, 10.1016/j.jbusres.2015.10.017 Yin, 2013 Zahra, 2007, Knowledge sharing and technological capabilities: The moderating role of family involvement, Journal of Business Research, 60, 1070, 10.1016/j.jbusres.2006.12.014 Zahra, 2014, Contextualization and the advancement of entrepreneurship research, International Small Business Journal, 32, 479, 10.1177/0266242613519807 Zhou, 2018, Emergency decision making for natural disasters: An overview, International Journal of Disaster Risk Reduction, 27, 567, 10.1016/j.ijdrr.2017.09.037 Zollo, 2002, Deliberate learning and the evolution of dynamic capabilities, Organization Science, 13, 339, 10.1287/orsc.13.3.339.2780