Search results

This research draws upon the resource-based view and the dynamic capabilities view’s premise that a firm’s resources and capabilities determine competitive advantage. Specifically, the purpose of this paper is to develop and test a model entailing simultaneously the impact of intangible resources; and dynamic capabilities and entrepreneurial orientation on export performance.

Therefore, the authors developed a study based on a survey of 265 Portuguese exporting companies. Data were submitted to a multivariate statistical analysis and a linear regression model was applied in order to predict the influence of the intangible resources on export performance. The structural equations model was used for this purpose.

The results show that export performance is directly impacted by dynamic capabilities and entrepreneurial orientation. However, intangible resources do not have a significant direct impact on entrepreneurial orientation; they do have an indirect effect through the mediation of dynamic capabilities. These findings highlight the catalyst role of dynamic capabilities and entrepreneurial orientation, leveraging the role of intangible resources as antecedents of export performance. These findings are valuable inputs for exporting managers and public entities.

While previous authors have attempted to analyse certain aspects of this process (linkage between intangible resources and export performance), this research developed a framework that combines these ones with entrepreneurial orientation and dynamic capabilities.

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.

Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.

This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.

This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.