Influence of organizational configurations on startup performance
Journal Title: Revista Contabilidade & Finanças - Year 2022, Vol 33, Issue 90
Abstract
This article aimed to investigate the influence of organizational configurations on startup performance. The gap addressed by the article involved analyzing factors simultaneously, considering the possibility of equifinality with regard to the understanding about startup performance. A survey was conducted of 112 southern Brazilian startups. To compose the configurations, the cluster analysis technique was used. The chi-squared and covariance analysis (ANCOVA) tests were used to identify the effect of organizational configurations on startup performance. The results reinforced the assumptions of the configurational approach, highlighting the relationship of interdependence of imperatives in explaining organizational performance. The main distinctive characteristics of the three startup configurations found were: size; characteristics of the information from the management control system (MCS); entrepreneurial orientation (EO); cost leadership strategy (CLS); acceleration; and entrepreneurial source of investment (ESI). The results showed that differences in the characteristics of the information from the MCS and in the level of EO represent a deviation from the ideal configuration and are related with a drop in performance. The paper extends the knowledge on the imperatives investigated for the context of startups and on how these interact to compose the configurations. The results were shown to be relevant in explaining performance, corroborating the idea of equifinality, in which two distinct configurations presented similar performance. By analyzing the configurations that presented the best performance, managers can evaluate in which configuration they find themselves so as to guide actions to improve the startup success rate.
Authors and Affiliations
Silva, Rafael Henrique de Oliveira; Marques, Kelly Cristina Mucio; Faia, Valter da Silva; Lavarda, Carlos Eduardo Facin
Keywords
Related Articles
- EP ID EP713770
- DOI 10.1590/1808-057x20211415.en
- Views 71
- Downloads 0
Arbitrator’s expectations and motives regarding the expert accountant’s performance in arbitration in the light of role theory
The paper sought to grasp the arbitrator’s expectations regarding the expert accountant’s performance in the arbitration arena in the light of role theory and the reasons for meeting these expectations or not. The study...
Academic research for impact
Editorial Relevant research is of great interest. I have commented on this topic over the years. For example, I spoke recently on the importance of research relevance in the American Institute of Certified Public Accoun...
Hermeneutics to read ‘confidence’ and ‘trust’ in rely, confidence and trust in the ISAs translation
This study aimed to develop a hermeneutical proposal to read ‘confidence’ (“confianza”) and ‘trust’ (“confiar”) in rely, confidence, and trust in the International Standards on Auditing (ISAs) translation into Spanish, b...
The effect of the dark triad traits on the relationship between obedience pressure and budgetary slack
The aim of this paper was to evaluate the effect of personality traits on the relationship between obedience pressure and the creation of budgetary slack. Concatenating the dark triad personality traits and obedience pre...
Dynamic tensions in the budgetary system of a family business and the duality of structure
This article aimed to understand the dynamic tensions in the budgetary system of a family business based on the duality of structure perspective. The research on dynamic tensions in the budgetary system of family busines...