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This paper aims to provide a survey of existing literature on the economic impacts of the internet on firm development, and outlines an overall framework of the existing studies. The purpose is to show how the internet affects firm development, which may help policymakers and other researchers to have a better knowledge of existing research characteristics, problems and future directions.

The authors review the studies on the economic impacts of the internet on firm characteristics and external environment, identify the characteristics of the existing literature and problems and discuss the directions of possible future research.

The authors find that the impacts of the internet on firm development mainly display two relevant mechanisms (firm characteristics and external environment), and they can be grouped into six channels (firm innovation, firm business mode, firm performance, firm productivity, firm import and export trade and firm location selection).

This study builds up a framework of how the internet impacts on firm development, which can add value to the future research of firm intelligent transaction modes in the crowd intelligence network.

The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.

This paper uses regression analysis to test the relationship between auditing and two measurements of timeliness; lead time and late filing. The sample consists of Swedish private firms.

This paper finds that audited firms, when compared with unaudited firms, are significantly less timely. Moreover, greater profitability was associated with more timeliness but only for audited firms. The results of this paper also show that firms being audited by a big 4 auditor are significantly timelier than firms being audited by a non-big 4 auditor.

The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out of audit. Those opposing a raised threshold level claim that auditing has positive effects on accounting quality and consequently that a raised level would have adverse effects. The findings in this paper do not support such a claim.

Little is known about timeliness in private firms compared to public firms and this paper fills that void. Contrary to prior research, findings show that unaudited firms in a Swedish regulatory setting actually are timelier than their audited counterparts. This questions one of the (presumed) benefits of auditing and should stimulate more research on this issue.

This study aims to analyse the components of sustainable business models (SBMs) in the dairy industry, in relation to firm-relevant organisational features (size, ownership structure and production process) and through the lenses of the business model framework and the sustainable value exchange matrix (SVEM). This contribution proposes a taxonomy of emerging SBMs and sustainable value creation in the dairy industry.

This research makes use of a multiple case study approach, with cases selected in collaboration with industry experts. The selected firms are highly committed to sustainability transition. Results are drawn from qualitative data obtained from in-depth interviews and secondary sources. The interpretation phases, initially based on open coding, have been enriched by applying the components of business models (BMs) frameworks and the SVEM, and the analyses have been enhanced through an additional interpretative workshop with experts.

The authors related the BMs characteristics of some typical dairy firms transitioning to sustainability, using SBM components and taxonomies emerging in the literature, based on the formalisation of sustainability practices, the scope of operations, and the degree of integration of the three dimensions of sustainable value. These findings led to the discovery of three types of SBM in this dairy industry, referred to as “Milky Ways”.

This paper contributes to the scant literature on sustainability in dairy firms, highlighting the different paths followed by small and medium-sized enterprises (SMEs), cooperatives and large companies in remoulding their business models towards sustainability and thus achieving sustainable value creation.

This research would like to address the issues associated with individual entrepreneurial orientation, which involves entrepreneurial leadership and entrepreneurial ability as the key determinants of MSME growth. It will also explore both mediating and moderating roles of employee motivation and government intervention, respectively during the pandemic situation.

A purposive sampling technique was applied during pilot study and during the final data collection phases. Exploratory Factor Analysis (EFA) was conducted using varimax rotation to reduce a large number of variables into a smaller set of interpretable underlying factors. Further CFA and SEM are respectively applied to examine the psychometric properties of the scales and test the hypotheses of the research model.

The study's findings revealed a favourable association between entrepreneurial orientation, business financing, management, market practices, and MSME growth performance. The results support the notion that government policy plays a significant role as a full moderator.

Although the MSME sector receives government support, its implementation requires a skilled leader who can run the business profitability. The findings support this objective.

This paper seeks to give important insights into one of the understudied but quickly expanding MSME entrepreneurship, and how this environment influences individual entrepreneurial orientation and the formation of entrepreneurial leadership. This opens up a previously unexplored area for fresh insights and future study on enhancing entrepreneurship development research and practice for the MSME sector.

This paper aims to investigate the impact of Industry 4.0 (I4.0) technologies on knowledge creation for innovation purposes by assessing the relationships among the variety of I4.0 technologies adopted (breadth I4.0), the penetration of these technologies within the firm’s value chain activities (depth I4.0) and the mediating role of both internal (inter-functional (IF)) and external [with knowledge-intensive business services (KIBS)] collaborations in this process.

The study employed a quantitative research design. By administering a survey to entrepreneurs, chief operation officers or managers in charge of the operational and technological processes of Italian manufacturing firms, the authors collected 137 useful questionnaires. To test this study's theoretical framework and hypotheses, the authors ran regression and mediation analyses.

First, the results highlight the positive link between breadth I4.0 and depth I4.0. Moreover, the results show the key role played by increased collaboration among the firm’s business functions and by relationships with KIBS in creating knowledge to innovate processes and products when I4.0 technologies are adopted.

The variety of I4.0 technologies adopted enables a firm to use such technologies in various value chain activities. However, the penetration of I4.0 into the firm’s value chain activities (depth I4.0) does not per se directly imply the production of new knowledge, for which a firm needs internal collaboration among different business functions, in particular with the production area, or collaboration with external partners that favor I4.0 implementation, such as KIBS.

To achieve innovation goals by creating new knowledge, especially in the manufacturing industries, firms should encourage internal and external collaboration when I4.0 technologies are adopted. Moreover, policy makers should not only consider fiscal incentives for the adoption of such technologies, but also encourage the building of networks between adopting firms and external actors.

The study is one of the first attempt that provides empirical evidence of how I4.0 enables the creation of knowledge to innovate processes and products, highlighting the relevance of collaboration both within the company and with external partners.

Congruent with the world-wide call to combat global warming concerns and advance intellectual capital (IC), organisations are being pressured to ensure that IC is managed effectively to encourage green initiatives. In this regard, green entrepreneurial orientation (GEO) is emerged as a relevant IC. GEO is recognised as a mitigating factor of environmental degradation in the literature. Although prior literature has observed the nexus between GEO and firm performance, the role of GEO in leveraging sustainable performance has been limitedly explored. This study explored the relationship between IC as a GEO and enterprises' sustainable performance through the moderating roles of environmental consciousness and green technology dynamism (GTD) in the context of two developing countries (Pakistan and Malaysia).

Data provided by 296 respondents from 264 manufacturing small and medium-sized enterprises (SMEs) in Pakistan and Malaysia were analysed through a three-wave research design. AMOS 23 software was used to perform covariance-based structural equation modelling (CB-SEM), while hierarchical regression analysis was applied using the SPSS 25 software to examine the causal relationships in the model.

IC as a GEO significantly influences sustainable performance, akin to environmental consciousness and GTD. Besides, GTD has a significant moderating effect between GEO and financial and environmental performance in Pakistan and Malaysia but not between GEO and social performance. Environmental consciousness has a significant moderating role in the impact of GEO on financial performance in Pakistan and Malaysia, but not on social and environmental performance.

The study's findings are useful for managers of Pakistani and Malaysian manufacturing SMEs to identify ways to encourage GEO to improve sustainable performance in their firms. The findings suggest that managers should effectively implement GTD and environmental consciousness to strengthen the GEO and sustainable performance relationship. Managers can use GEO concretely as a reference for the companies that intend to support the United Nation SDG-2030 agenda and to find new business opportunities for the implementation of sustainable development.

To the best of the authors' knowledge, this study is the first to examine the link between GEO and sustainable performance in developing countries such as Pakistan and Malaysia. Although the influence of various intangible assets or IC on sustainable performance has been widely examined in the literature, the role of GEO as IC has been limitedly explored. This study extends the literature by adding to the knowledge of GEO as a form of firms' IC that enhances boundary conditions in developing countries.

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems.

A probabilistic model was developed to determine the likelihood that a micro-firm would adopt an accounting registry system as a function of a series of contingencies and personal characteristics of their owners/managers. Data from the Microentrepreneurship Survey (EME), from the National Institute of Statistics of Chile for 2017 was used.

The findings suggest that access to external funds, the size and the use of technology strongly influence micro-firms' adoption of accounting systems.

Despite the richness and scope of the data, direct measurements of entrepreneurial orientation and environmental uncertainty, both central variables of the contingency theory, were missing. Hence, duly justified proxies were applied. It is also likely that there would be other variables that also influence the probability of using accounting tools.

The study contributes to a better understanding of microenterprises, and the factors that determine the use of accounting systems. The results highlight that public policies aimed at fostering microenterprises should facilitate access to technology and external funds. Consistent with previous studies, the authors’ findings highlight the importance of training owner/managers on issues related to their business.

This paper contributes to theory by arguably being the first study to confirm that contingency theory does explain the adoption of accounting systems in microenterprises in emerging countries.

This study aims to measure the degree of innovation of micro and small industrial companies in the West and Southwest metropolitan regions of the city of São Paulo, through a survey with 203 firms in the metallurgy sector.

The research had a quantitative and descriptive focus and used as methodology the validated and international approach known as Innovation Radar.

The degree of innovation in these micro and small companies is low; thus, the authors could not characterize them as systemic innovators. Most of them are little innovative, although some were classified as occasional innovators. The dimensions organization, processes, presence, supply chain and added value were the least developed.

To carry out similar studies in other Brazilian regions, to compare results and draw new conclusions, or even check if the degree of innovation present in micro-firms of these regions would not be even lower; to monitor the evolution of companies through a longitudinal study, to detect improvements in the degree of innovation; and to conduct a qualitative research that can deepen questions on the results of our study, such as the reasons why this type of company does not adopt innovative practices, or even the real suitability of the Innovation Radar model for micro and small enterprises (MSEs). We observed that some dimensions proved to be too sophisticated for these companies, such as R&D investments and the adoption of technological advances.

The study shows that the degree of innovation measured by the Innovation Radar is a useful and initial measure to check an innovative attitude in micro and small companies. It can also drive the actions that should be prioritized to stimulate the culture of innovation in SME. However, it does not allow to answer why this type of organization does not adopt innovative practices as a management attitude. Regarding its contribution, the authors expect that the paper may bring an awareness of managers and owners of micro and small companies for the need to foster innovative practices that can help increase the competitiveness and survival of this type of organization.

In Brazil, despite the fact that MSEs represent 98 per cent of the existing companies, and are mainly responsible for job creation, their leaders have a low concern for innovative practices.

The study contributes to identify the degree of innovation of these firms, which comprise a representative and strategic segment of the city’s economy, by checking to what extent an innovative attitude is effectively present in this sector. The theoretical contribution of this study regards the appropriateness of mechanisms or methodologies created to measure the degree of innovation in large organizations. Dimensions such as technological platform, brand, innovative ambience, degree of organization or systematization of processes, which are frequently considered for companies in general, and especially for large ones, are not sufficient or, instead, too sophisticated to allow an effective measurement of the degree of innovation in MSE. Thus, this study provides information for designing more effective ways to evaluate the degree of innovation that take into account MSE’s specificities, which can be considered innovation efforts, such as simple process improvements, professional development of teams, and actions to seize ideas and opportunities, among others.

The need for context-specific adoption models led to the development of the firm technology adoption model (F-TAM) model. Among small to medium-scale enterprises (SMEs); however, firm-level factors were rather insignificant in engendering SME level adoption of technological innovation. This study aims to examine the effect of firm size and other moderating and mediating factors on the relationships between personal, firm, societal and technological factors proposed in the stakeholder-oriented F-TAM among SMEs.

A research instrument was developed, reviewed by experts, and pilot tested with a sample of 25 respondents. Data were purposively collected from four hundred (400) SMEs and analyzed with partial least squares structural equation modeling (PLS-SEM).

The study discovered that employees, societal and technological factors moderate the relationship between firm factors of adoption and firm adoption. Without these moderating effects, firm factors of adoption would have been insignificant at the SMEs’ level of organizational technology adoption. The study further discovered that firm size, as well as risk propensity, also affect the relationships proposed in the model.

Data was collected on voluntary adoption from the most cosmopolitan area of a developing country. It, therefore, needs further contextual validation across the country and different countries.

The engagement of innovations in firms must be planned with employees and society as major stakeholders.

The significance of this finding is the study’s emphasis on an eco-system approach for examining the phenomenon of innovation adoption. To the best of the authors’ knowledge, this study is the first to examine the effect of firm characteristics on is proposed eco-system of stakeholders.