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Drawing on institutional logics theory, this paper aims to examine the determinants of entrepreneurs’ planning behavior in the first years of 212 Spanish new firms. Additionally, this study identifies four different planning profiles: systematic planner, early planner, late planner and non-planner.

This study’s data structure is a (yearly) pooled cross-sectional time series. This paper investigates the determinants of planning behaviors among entrepreneurs, as well as the impact of that activity on new firm performance (i.e. employment growth).

The results confirm the relevance of institutional forces in explaining the involvement of founders of new firms upon planning activities. Institutional factors, in the form of public external support seem to explain early- and systematic-planner behavior while the influence of entrepreneurial family background does so with late-planner behavior.

The authors focus their attention on two key moments of a new venture’ life: the first year of operation and once the firm has overcome the four-year hurdle that is often used to distinguish new from established businesses. Four different patterns emerge: systematic planner (those who consistently plan over time), early planner (those who engage in planning activities in the early moments of the firm’s life but not later), late planner (those who do not plan at the beginning but end up conducting planning activities a few years later) and non-planner (those who never get involved in planning activities). This new division is an interesting additional feature of this study.

Utilizando la teoría de lógica institucional, el presente artículo analiza los factores determinantes del comportamiento planificador de los emprendedores durante los primeros años de operaciones, por lo que se refiere a sus negocios. A tal efecto, identificamos cuatro perfiles planificadores: sistemático, temprano, demorado y no-planificador.

A partir de una muestra de 201 emprendedores españoles se examinan los determinantes del comportamiento planificador y el efecto subsecuente en el desempeño de las empresas.

Los resultados de este artículo ponen de relieve la importancia de las fuerzas institucionales, a la hora de explicar la involucración de éstos en cuanto a la planificación de actividades se refiere. Por un lado, factores institucionales en forma de apoyo público, tienden a explicar el comportamiento del planificador temprano y sistemático, mientras que la influencia del contexto familiar definiría el modo de actuar del planificador-demorado. Asimismo, en este artículo se analiza el impacto de los diferentes perfiles planificadores en el desempeño del crecimiento de empleo de las empresas.

El presente artículo intenta examinar de manera inédita el comportamiento planificador de los emprendedores usando la teoría de lógica institucional. Además, los resultados sugieren que planificar aporta un efecto positivo en el desempeño de las iniciativas emprendedoras.

Tendo por base teórica as lógicas institucionais, este estudo analisa as estratégias de planeamento de empreendedores e seus determinantes nos primeiros anos de atividade. Adicionalmente, identificamos quatro perfis diferentes dependo do tipo de planeamento feito pelo empreendedor: planeador sistemático, planeador antecipado, planeador demorado, e não-planeador.

Com base numa amostra de 201 empreendedores Espanhóis, examinamos os determinantes de comportamentos de planeamento dos empreendedores e os seus impactos no desempenho das empresas.

Os resultados confirmam a relevância de forças institucionais na explicação do envolvimento de fundadores de novas empresas em atividades de planeamento. Fatores institucionais, sob a forma de apoio externo público, parecem explicar comportamentos de planeamento antecipado e sistemático, enquanto que a influência do contexto familiar do empreendedor tende a explicar planeamentos mais demorados. O estudo também analisa o impacto destes perfis de planeamento no desempenho das novas empresas (i.e., crescimento do emprego).

O presente artigo tenciona examinar de uma forma inédita o comportamento de planeamento dos empreendedores com base na teoria da lógica institucional. Adicionalmente, os resultados sugerem que planear tem um efeito positivo no desempenho das iniciativas empreendedoras.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The purpose of this paper is to analyze the phenomenon of work from eight different and subsidiary perspectives: physiological, cultural, spiritual, ideological, economic, political, legal and psychosocial.

This study is based on an exploratory quantitative survey with a probability sample composed of 407 cases. The bibliographic review resulted from several readings about the phenomenon of work and the impacts arising from these different perspectives.

The analysis of the data collected confirmed that the meaning and the sense of work are multifaceted. The authors also found that work is an important source of reflection and learning in people’s life. The research instrument promoted thinking and analysis of the participants’ careers. The research process resulted in mutual and interactive learning of investigators and investigation.

The data collection came from a single source: a written questionnaire. This limits the scope of the data and raises interpretative discussion concerning the contents of the answers. For future reference, the authors suggest to complement it with different techniques of data collection, associating qualitative and quantitative approaches.

The main contributions of the paper are, on the one hand, the effort of synthetizing and recording eight different categories of analysis of the multiple and possible meanings of work, which were elaborated using the available literature, and on the other hand, to understand and analyze those categories using the perception of a numerically meaningful sample of the public, coming from different backgrounds.

The purpose of this paper is to propose a guideline for future studies so that they could choose with increased awareness the initial perspectives at the basis of the analyses. This study could encourage continuity and provide greater incentives on this increasingly relevant subject.

After analyzing the data, it was acknowledged that work cannot be seen from a single perspective, but it must be viewed in its multifaceted character and sense. The published material on the meanings of work usually focuses on specific professions and careers, the authors argue that this fact limits the scope of perspectives and interpretations of the phenomenon.