scholarly journals The Relationship between Technological Innovation Activity Based Costing and Business Size

10.28945/2673 ◽  
2003 ◽  
Author(s):  
Davood Askarany ◽  
Malcolm Smith
Keyword(s):  
Technological Innovation ◽  
Diffusion Of Innovation ◽  
Small Firms ◽  
Influential Factor ◽  
Innovation Activity ◽  
Large Firms ◽  
Activity Based Costing ◽  
Business Size ◽  
The Impact ◽  
The Relationship

Size is one of the most controversial influencing factors in the diffusion literature. Some authors argue that large firms have several advantages over smaller firms in the adoption of an innovation (Brown 1981), while others argue that diffusion of innovation in small firms is quicker than in large firms because of the advantages associated with small size (Acs & Audretsh, 1988; Julien, 1993; Lefebvre & Le-febvre, 1993; Riding, 1993). However, the controversy on the impact of size on diffusion of innovation has been further complicated by the mixed results of the studies investigating the relationship between size as an influential factor and diffusion of innovation (Aiken, et al., 1980; Blau & McKinley, 1979; Booth & Giacobbe, 1998; Damanpour, 1992; Dewar & Dutton, 1986; Hage, 1980; Krumwiede, 1998; Libby & Waterhouse, 1996). Shedding light on this controversy, this paper examines the relationship between business size and the diffusion of both technological innovation and activity based costing (ABC) through a longitudinal study in a single industry.

Industrial Research and Firm Size, Survival, and Growth in American Manufacturing, 1921–1946: An Assessment

1983 ◽  
Vol 43 (4) ◽  
pp. 953-980 ◽  
Author(s):  
David C. Mowery
Keyword(s):  
Firm Size ◽  
Small Firms ◽  
Firm Growth ◽  
Industrial Research ◽  
Large Firms ◽  
Research Activity ◽  
Growth And Survival ◽  
Survival And Growth ◽  
The Impact ◽  
The Relationship

The literature on the development of American industrial research suggests that during the twentieth century large firms “dominated” industrial research, and reaped the majority of the benefits from such activity. This paper utilizes new data to analyze both the relationship between firm size and research employment and the impact of research activity on firm growth and survival during 1921–1946. The results suggest that large firms were no more research-intensive than were small firms during the 1921–1946 period. Research activity significantly enhanced the probability of firms' survival among the ranks of the 200 largest manufacturing firms during 1921–1946. Research employment also improved the growth performance of both large and small firms during 1933–1946.

Inovação e porte das empresas: evidências sobre a experiência internacional e brasileira

2012 ◽  
Vol 38 (1) ◽  
Author(s):  
Marisa Dos Reis Azevedo Botelho ◽  
Adriano Filipe da Silva Maia ◽  
Luciano Augusto Vega Pires
Keyword(s):  
Firm Size ◽  
Small Firms ◽  
Technology Innovation ◽  
Innovation Activity ◽  
Large Firms ◽  
Community Innovation Survey ◽  
External Knowledge ◽  
Almost All ◽  
The Relationship

O trabalho analisa a relação entre inovação e porte das empresas, com o objetivo de diferenciar a contribuição de grandes e pequenas empresas para a atividade de inovação. A análise é realizada através das características do esforço inovativo empreendido pelas empresas, obtido pela relação entre receita de vendas egastos em atividades inovativas. Primeiramente, analisam-se as evidências teóricas e empíricas sobre o tema, com ênfase na literatura que resgata as contribuições schumpeterianas e os testes de suas hipóteses principais. Na seqüência, são apresentados dados recentes sobre esforço inovativo, destacando as diferenças entre empresas de portes distintos, no tocante a gastos em P&D, aquisição externa de P&D, aquisição de outros conhecimentos externos e aquisição de máquinas e equipamentos. São utilizadas as bases de dados da CIS 6 (Community Innovation Survey, 2008) e da PINTEC 2005/2008 (Pesquisa de Inovação Tecnológica). A análise destes dados indica que o conjunto das pequenas empresas que inovaapresenta um esforço inovativo superior ao das empresas de grande porte na maior parte dos países analisados, o que destaca a importância destas empresas para a atividade de inovação.Abstract: The main purpose of this paper is to analyze the relationship between innovation and size of the firms, in order to show that the contributions of large and small firms to the innovation activity are distinct. This is done by means of the analysis of the innovative efforts features, which happens to be the ratio of innovations expenditures by sales. First of all, the main theoretical and empirical evidences concerning this subject are investigated, emphasizing the schumpeterian contributions and his assumptions tests. Next, recent data on innovative efforts are presented to highlight the distinctions between different sized firms, with respect to R&D expenditures, acquisition of external R&D, acquisition of other external knowledge and acquisition of machinery and equipment. We use the databasesCIS6 (Community Innovation Survey, 2008) and PINTEC 2005/2008 (Pesquisa de Inovação Tecnológica). The conclusion of this work is that innovative smallfirms present an innovative effort greater than large firms in almost all countries considered, a fact that remarks the relevance of small firms to innovation nowadays.Key-words: technology innovation; innovative effort; firm size; SMEs.JEL: L25; O30; O31.

scholarly journals How Does Environmental Regulation Affect the Relationship between FDI and Technological Innovation: From the Perspective of Technology Transactions

Processes ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1264
Author(s):  
Meng Zeng ◽  
Lihang Liu ◽  
Fangyi Zhou ◽  
Yigui Xiao
Keyword(s):  
Environmental Regulation ◽  
Technological Innovation ◽  
Pollutant Emissions ◽  
Regulatory Effect ◽  
Host Countries ◽  
Regional Heterogeneity ◽  
Industrial Sectors ◽  
Reduction Effect ◽  
The Impact ◽  
The Relationship

Many studies have found that FDI can reduce the pollutant emissions of host countries. At the same time, the intensity of environmental regulation would affect the emission reduction effect of FDI in the host country. This study aims to reveal the internal mechanisms of this effect. Specifically, this paper studies the impact of FDI on technological innovation in China’s industrial sectors from the perspective of technology transactions from 2001 to 2019, and then analyzes whether the intensity of environmental regulation can promote the relationship. Results indicate that FDI promotes technological innovation through technology transactions. In addition, it finds that the intensity of environmental regulation significantly positively moderates the relationship between FDI and technological innovation, which is achieved by positively moderating the FDI–technology transaction relationship. Regional heterogeneity analysis is further conducted, and results show that in the eastern and western regions of China, FDI can stimulate technological innovation within regional industrial sectors through technology trading. Moreover, environmental regulation has a significant positive regulatory effect on the above relationship, but these effects are not supported by evidence in the central region of China.

scholarly journals It’s the Weather: Quantifying the Impact of Weather on Retail Sales

2021 ◽  
Author(s):  
Natalie Rose ◽  
Les Dolega
Keyword(s):  
Weather Condition ◽  
Weather Conditions ◽  
Influential Factor ◽  
Retail Sector ◽  
Retail Sales ◽  
Weather Impact ◽  
High Street ◽  
Sector Decision ◽  
The Impact ◽  
The Relationship

AbstractThe weather is considered as an influential factor on consumer purchasing behaviours and plays a significant role in many aspects of retail sector decision making. As a result, better understanding of the magnitude and nature of the influence of variable UK weather conditions can be beneficial to many retailers and other stakeholders. This study addresses the dearth of research in this area by quantifying the relationship between different weather conditions and trading outcomes. By employing comprehensive daily sales data for a major high street retailer with over 2000 stores across England and adopting a random forest methodology, the study quantifies the influence of various weather conditions on daily retail sales. Results indicate that weather impact is greatest in the summer and spring months and that wind is consistently found to be the most influential weather condition. The top five most weather-dependent categories cover a range of different product types, with health foods emerging as the most susceptible to the weather. Also, sales from out-of-town stores show a far more complex relationship with the weather than those from traditional high street stores with the regions London and the South East experiencing the greatest levels of influence. Various implications of these findings for retail stakeholders are discussed and the scope for further research outlined.

scholarly journals Innovation in the Textiles Sector: A Firm-Level Analysis of Technological and Nontechnological Innovation

2016 ◽  
Vol 21 (Special Edition) ◽  
pp. 129-166 ◽  
Author(s):  
Waqar Wadho ◽  
Azam Chaudhry
Keyword(s):  
Small Firms ◽  
Innovation Process ◽  
Foreign Market ◽  
Knowledge Flows ◽  
Innovation Activity ◽  
Local Market ◽  
Large Firms ◽  
Firm Level ◽  
Innovation Activities ◽  
Innovation Rate

In a knowledge-based economy, it has become increasingly important to better understand critical aspects of the innovation process such as innovation activities beyond R&D, the interaction among different actors in the market and the relevant knowledge flows. Using a sample of 431 textiles and apparel manufacturers, this paper explores the dynamics of firms’ innovation activities by analyzing their innovation behavior, the extent and types of innovation, the resources devoted to innovation, sources of knowledge spillovers, the factors hampering technological innovation and the returns to innovation for three years, 2013–15. Our results show that 56 percent of the surveyed firms introduced technological and/or nontechnological innovations, while 38 percent introduced new products, these innovations were generally incremental as the majority of innovations were new only to the firm. Furthermore, the innovation rate increases with firm size; large firms have an innovation rate of 83 percent, followed by medium firms (68 percent) and small firms (39 percent). Technologically innovative firms spent, on average, 10 percent of their turnover on innovation expenditure in 2015. Acquisition of machinery and equipment is the main innovation activity, accounting for 56 percent of innovation expenditures. Large firms consider foreign market sources (clients and suppliers) and small firms consider local market sources their key source of information and cooperation. 63 percent of technological innovators cite improving the quality of goods as their most important objective. Lack of available funds within the enterprise is the single most important cost factor hampering innovation, followed by the high cost of innovation. Our results show that 67 percent of the turnover among product innovators in 2015 resulted from product innovations that were either new to the market or new to the firm.

Aspiration, foreignness liability and market potential

2018 ◽  
Vol 35 (6) ◽  
pp. 1009-1032
Author(s):  
Lee Li ◽  
Gongming Qian ◽  
Zhengming Qian ◽  
Irene R.R. Lu
Keyword(s):  
Performance Feedback ◽  
Small Firms ◽  
Theory Of The Firm ◽  
Market Potential ◽  
Content Type ◽  
Country Market ◽  
International Behavior ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

PurposeUsing behavioral theory of the firm, the purpose of this paper is to examine how a small firm’s performance relative to historical and social aspirations is related to its international entrepreneurial orientation (IEO). This study also explores two environmental factors, liability of foreignness (LoF) and host-country market potential (HMP), as the moderators for the relationship of performance and IEO.Design/methodology/approachThis study uses survey for data collection from Canadian small firms and employs regression models for data analysis.FindingsThe results show that small firms demonstrate stronger IEO when their performance is below aspirations, but their IEO diminishes when their performance exceeds aspirations. The authors also found that a small firm’s LoF does not moderate the impact of its performance feedback on IEO. However, the authors found HMP plays a moderating role when a small firm’s performance is below aspirations.Originality/valueThis study investigates the relationship of IEO to aspiration and found that this relationship is moderated by HMP. The study advances our knowledge on small firms’ international behavior.

A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

2017 ◽  
Vol 30 (1) ◽  
pp. 143-167 ◽  
Author(s):  
Sophie Hoozée ◽  
Stephen C. Hansen
Keyword(s):  
Numerical Experiment ◽  
Data Availability ◽  
Activity Based Costing ◽  
Analytical Comparison ◽  
Resource Information ◽  
Two Systems ◽  
System Maps ◽  
The Impact ◽  
The Relationship ◽  
Activity Information

ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.

The impact of technological innovation upon servitization

2019 ◽  
Vol 30 (7) ◽  
pp. 1097-1114 ◽  
Author(s):  
Bang-Ning Hwang ◽  
Mu-Yen Hsu
Keyword(s):  
Service Delivery ◽  
Technological Innovation ◽  
Large Scale ◽  
Manufacturing Firms ◽  
Multivariate Logistic Regression Model ◽  
Technological Innovations ◽  
Manufacturing Firm ◽  
Content Type ◽  
The Impact ◽  
The Relationship

Purpose For most manufacturing firms, technological innovations are usually the key strategies to gain their competitive advantages. However, competing strategically through service provision is becoming an important strategy for most industries. A growing demand for packaged product and service delivery is blurring the traditional boundaries between manufacturing and service firms. This trend is called “servitization.” Prior research had different perspectives on the relationship between technological innovations and servitization. Some argued that as servitization exerts the innovative convergence of products and services, the possession of appropriate readiness and absorption capacity through technological innovations for a manufacturing firm is critical to the success of servitization. In contrast, some argued that the knowledge gained from developing technological innovations cannot be applied to the creation of services due to the fundamental difference between technology and service. These contradicting arguments motivated the authors to study the relationship between technological innovations and servitization a step further. The paper aims to discuss these issues. Design/methodology/approach To address the research gap, the authors conducted an empirical study based on the large-scale samples from the second Taiwan Community Innovation Survey (Taiwan CIS). A multivariate logistic regression model was applied in the research. Findings The authors found that different types of technological innovations, namely product innovation and process innovation, have different impacts on servitization. The innovativeness level of the technological innovation moderates the relationship between technological innovation and servitization. Based on the above findings, this research specifically explains the causes of the contradictory results of the prior research. Originality/value The values of this research are twofold. Its academic contribution rests on bridging the literature of innovation and servitization, and on providing a model to clarify the relationships among technological innovation type, level of innovativeness and servitization. Its practical contribution lies in its establishment of a guideline that illuminates manufacturing firms reinforcing service delivery through their existing technological innovation trajectory.

scholarly journals The Impact of Entrepreneurial Business Networks on Firms’ Performance Through a Mediating Role of Dynamic Capabilities

2019 ◽  
Vol 11 (11) ◽  
pp. 3006 ◽  
Author(s):  
Jaffar Abbas ◽  
Saqlain Raza ◽  
Mohammad Nurunnabi ◽  
Mohd Sobri Minai ◽  
Shaher Bano
Keyword(s):  
Small Firms ◽  
Dynamic Capabilities ◽  
Surgical Instruments ◽  
Entrepreneurial Firms ◽  
Business Networks ◽  
Business Relationships ◽  
Business Network ◽  
Sustainable Performance ◽  
The Impact ◽  
The Relationship

This precise study is the first to perform a focalized investigation on the relationship between entrepreneurial business networks and sustainable performance of small firms. The entrepreneurial business network is a multifaceted business network of business firms, working together to achieve business objectives. Business relationships and firm aggregations are the main categories of entrepreneurial business networks, which help small and medium-sized enterprises to become more dynamic, innovative and competitive. The entrepreneurial business network is a networking, which provides a platform to build business relationships, identify, develop or act upon economic opportunities, share information and seek potential business partners for ventures. However, few studies have sought to understand the association of entrepreneurial business network (EBN) and firms’ sustainable performance in the context of Pakistan. This investigation aims to examine the relationship between EBN and small firms’ sustainable performance by applying the Smart PLS-SEM software V-3.2.8. This study explores how dynamic capabilities mediate the relationship between entrepreneurial business network and sustainable performance of small firms. The data received reports on small firms, manufacturing surgical instruments. The findings indicated that the entrepreneurial business network had a significant positive relationship with dynamic capabilities, which in turn presented a positive relation to a sustainable performance of small firms. By developing sustainable EBN, small firms can achieve sustainable performance by implementing dynamic capabilities in a competitive environment. The results affirmed that highly entrepreneurial firms showed a tendency to create a business network for achieving sustainable performance. The results also revealed that firms using business networks and dynamic capabilities efficiently; achieved their sustainable performance. The findings indicated that the study proposed a holistic and systematic model to achieve sustainable performance through firms’ dynamic capabilities. The generalizability of these findings provides useful insight and direction for future studies in Pakistan.

A Perceptual Measure of Innovation Performance: Firm-Level Evidence from Turkey

2017 ◽  
Vol 14 (06) ◽  
pp. 1750038 ◽  
Author(s):  
Derya Findik ◽  
Berna Beyhan
Keyword(s):  
Factor Analysis ◽  
Small Firms ◽  
Innovation Performance ◽  
Large Firms ◽  
Firm Level ◽  
Process Innovations ◽  
Significant Difference ◽  
Process Oriented ◽  
Product And Process ◽  
The Impact

This paper aims to introduce a qualitative indicator to measure innovation performance of Turkish firms by using firm-level data collected by Turkish Statistical Institute (TURKSTAT) in 2008 and 2009. We propose a new indicator to measure the innovation performance which is simply based on the perception of firms regarding to the impacts of innovation. In order to create performance indicators, we conduct a factor analysis to group the firms’ perceptions on the impacts of innovation. Factor analysis gives us product and process-oriented impacts of innovation. There are significant differences among product innovators, process innovators and firms engaged in both product and process innovations with respect to their perceptions on product and process-oriented impacts of innovation. Among these three groups, product- and process-oriented impacts provide a highest value for the firms that perform both product and process innovations. As far as the link between firm characteristics and the impact of innovation is considered, there is a significant difference between small and large firms with respect to their perceptions on product-oriented impact of innovation. While product-oriented impact is larger for small firms, large firms focus more on process-oriented impact. Anova results also indicate that perceptions on process-oriented impact significantly differ among exporter firms, domestic market-oriented firms and firms being active in internal and external markets. Process-oriented impact generates results in favor of exporting firms.

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