Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal
The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. This stud...
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| Format: | Article |
| Language: | English |
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Universidad Nacional de Colombia
2025-01-01
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| Series: | Innovar: Revista de Ciencias Administrativas y Sociales |
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| Online Access: | https://revistas.unal.edu.co/index.php/innovar/article/view/102354 |
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| author | Ana Paula Silva Alexandra Soares Fontes Adelaide Martins |
| author_facet | Ana Paula Silva Alexandra Soares Fontes Adelaide Martins |
| author_sort | Ana Paula Silva |
| collection | DOAJ |
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The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. This study aims to fill the gap in understanding the drivers that promote export performance of SMEs in emerging economies by evaluating the influence of the level of internationalization, marketing capabilities, and export assistance on export performance. The internationalization process was analyzed from a strategic perspective using resource-based view (RBV) and network approaches. A descriptive and quantitative study was conducted using an online survey administered to roots and tubers (R & T) export companies in Costa Rica. The results demonstrated a significant positive influence of company size, managerial marketing, and market diversification on export performance. Additionally, a significant negative influence of the level of internationalization on export performance was found. The findings of this study have managerial and policy implications for export managers and policymakers to implement proactive strategies effectively that increase SMEs export performance in developing countries and reduce barriers to their international expansion. Further studies are required to obtain greater robustness of the proposed model and identify significant effects.
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| format | Article |
| id | doaj-art-38caffaa5b074faa92a8fcb2fd255360 |
| institution | Kabale University |
| issn | 0121-5051 2248-6968 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universidad Nacional de Colombia |
| record_format | Article |
| series | Innovar: Revista de Ciencias Administrativas y Sociales |
| spelling | doaj-art-38caffaa5b074faa92a8fcb2fd2553602025-02-01T06:10:26ZengUniversidad Nacional de ColombiaInnovar: Revista de Ciencias Administrativas y Sociales0121-50512248-69682025-01-01359510.15446/innovar.v35n95.102354Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from PortugalAna Paula Silva0https://orcid.org/0000-0003-0412-4572Alexandra Soares Fontes1https://orcid.org/0000-0002-5208-3712Adelaide Martins2https://orcid.org/0000-0002-2274-6001Escola Superior de Ciências Empresariais, Instituto Politécnico de Viana do Castelo, Valença, Portugal and Centro de Estudos Organizacionais e Sociais do Politécnico do Porto – CEOS.PP, ISCAP, Porto, PortugalUniversity of Minho, Portugal, and Research Centre on Accounting and Taxation – CICF, Barcelos, PortugalUniversity of Porto, Portugal The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. This study aims to fill the gap in understanding the drivers that promote export performance of SMEs in emerging economies by evaluating the influence of the level of internationalization, marketing capabilities, and export assistance on export performance. The internationalization process was analyzed from a strategic perspective using resource-based view (RBV) and network approaches. A descriptive and quantitative study was conducted using an online survey administered to roots and tubers (R & T) export companies in Costa Rica. The results demonstrated a significant positive influence of company size, managerial marketing, and market diversification on export performance. Additionally, a significant negative influence of the level of internationalization on export performance was found. The findings of this study have managerial and policy implications for export managers and policymakers to implement proactive strategies effectively that increase SMEs export performance in developing countries and reduce barriers to their international expansion. Further studies are required to obtain greater robustness of the proposed model and identify significant effects. https://revistas.unal.edu.co/index.php/innovar/article/view/102354Export assistanceexport performanceinternationalizationmarketing capabilitiesroots and tubers |
| spellingShingle | Ana Paula Silva Alexandra Soares Fontes Adelaide Martins Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal Innovar: Revista de Ciencias Administrativas y Sociales Export assistance export performance internationalization marketing capabilities roots and tubers |
| title | Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal |
| title_full | Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal |
| title_fullStr | Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal |
| title_full_unstemmed | Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal |
| title_short | Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal |
| title_sort | auditors views on the implementation of an ifrs based model qualitative evidence from portugal |
| topic | Export assistance export performance internationalization marketing capabilities roots and tubers |
| url | https://revistas.unal.edu.co/index.php/innovar/article/view/102354 |
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