IDEAS home Printed from https://ideas.repec.org/a/spr/intemj/v20y2024i1d10.1007_s11365-023-00928-4.html
   My bibliography  Save this article

Can organizational size moderate the relationship between sustainable-driven financial management and business competitiveness?

Author

Listed:
  • Vanessa Campos

    (University of València
    Turku School of Economics)

  • Joan R. Sanchis

    (University of València)

  • Ana T. Ejarque

    (University of València)

Abstract

Extant literature has pointed to a positive relationship between sustainable-driven management and business competitiveness and organizational size as a moderating factor in such a relationship. In this vein, the Economy for the Common Good is a sustainability framework based on stakeholders’ management that allows embedding sustainable behavior into business strategy and counts with a version adapted to organizations working at a smaller scale like entrepreneurial ventures and SMEs. Hence, the present study aims to assess the impact of sustainable financial management implemented using the Economy for the Common Good framework on business competitiveness and the possible moderating effects of organizational size on this relationship. To do so, the authors apply hierarchical regression analysis to data gathered from 206 European enterprises that implemented sustainable-driven financial management using the Economy for the Common Good framework. Results confirmed the positive impact of sustainable financial management on business competitiveness. However, organizational age and size resulted in nonsignificant variables. Thus, we conclude that sustainable financial management using the Economy for the Common Good framework is a suitable tool for implementation in entrepreneurial ventures and SMEs.

Suggested Citation

  • Vanessa Campos & Joan R. Sanchis & Ana T. Ejarque, 2024. "Can organizational size moderate the relationship between sustainable-driven financial management and business competitiveness?," International Entrepreneurship and Management Journal, Springer, vol. 20(1), pages 39-54, March.
    • Handle: RePEc:spr:intemj:v:20:y:2024:i:1:d:10.1007_s11365-023-00928-4
    DOI: 10.1007/s11365-023-00928-4
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s11365-023-00928-4
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s11365-023-00928-4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Sustainable financial management; Economy for the common good; Competitiveness; Triple impact; Entrepreneurial ventures; SMEs; Moderating effects;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • B55 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Social Economics
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:intemj:v:20:y:2024:i:1:d:10.1007_s11365-023-00928-4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.