Purpose – Absorptive capacity (AC) is a key competitive advantage and is defined as the capacity to absorb knowledge from the environment. Although some studies have examined how various antecedents to AC differ between family firms and non-family firms, no studies have set out to specifically...

Purpose – The purpose of this paper is to illustrate how social representation theory (SRT) can be used to understand the concept of resistance to change. SRT is a growing theory in social psychology research. SRT is about how individuals co-construct representations of various objects in...

Purpose – The purpose of this paper is to critically analyze the assertion that there is a statistical significant relationship between EO and performance. Design/methodology/approach – In several publications it has been stated that there is a positive relationship between entrepreneurial...

Purpose – The purpose of this paper is to develop a contemporary resource‐based taxonomy of manufacturing micro, small, and medium‐sized enterprises (MSMEs) and to relate the findings to other small to medium‐sized enterprise (SME) taxonomies and to resource‐based theory....

Purpose – The purpose of this paper is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of small- and medium-sized enterprises (SMEs), and also to analyze the extent to which EO and the use of...

Purpose – The purpose of this article is to identify and discuss the practical implications of the resource based view of the firm. Design/methodology/approach – Review of relevant literature. Findings – A number of recommendations are put forward and the practical implications constitute...

Purpose – Numerous studies have set out to examine the relationship between strategic resources and firm performance. The traditional VRIO attributes have been the point of departure in most resource‐based studies. This paper sets out to argue that the relationship between resources and...

Purpose – Absorbing knowledge from partner firms is a key feature of marketing relationships. Recent publications have called for more dynamic and cognitive approaches in marketing relationship research. Also, established definitions of absorptive capacities have been questioned. This article...

Purpose – The purpose of this paper is to illustrate and argue for the necessity of deconstructing the entrepreneurship concept by analyzing entrepreneurial orientation (EO) at various levels of the business model. Design/methodology/approach – Literature review supplemented with five...

Purpose – Several studies have highlighted the importance of management accounting practices such as formal short-term planning and formal long-term planning for SME performance. However, few studies have considered what actually explains differences in the use of formal planning (from a...