Cuando la misión pasa a ser propósito: medidas para un emprendimiento sostenible y equitativo

  1. María Bastida 1
  2. Alberto Vaquero García 2
  3. Miguel Á. Vázquez Taín 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  2. 2 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2024

Número: 499

Páginas: 159-200

Tipo: Artículo

DOI: 10.51302/RCYT.2024.22173 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

Este estudio afronta al «trilema» de cómo fomentar el emprendimiento, cómo orientarlo hacia negocios sostenibles en un contexto cada vez más exigente con esta necesidad y cómo impulsar la actividad emprendedora entre las mujeres, cuya limitada participación supone una pérdida de oportunidad para el desarrollo económico. Para abordar estos retos, se centra en el emprendimiento en la economía social y solidaria (ESS), explorando cómo los principios de sostenibilidad se integran en sus modelos de negocio y cómo esta integración influye en la decisión de emprender. Se realizan dos estudios interrelacionados entre emprendedores para identificar patrones y diferencias en las preferencias hacia los modelos de negocio de la ESS, evaluando las motivaciones, percepciones y barreras hacia este tipo de emprendimiento. Los resultados revelan un amplio consenso sobre la viabilidad de las organizaciones de ESS como plataformas para el emprendimiento, resaltando sus características de sostenibilidad. Se encontraron diferencias significativas en el comportamiento entre hombres y mujeres. Los hombres manifiestan preocupaciones por las dificultades inherentes a la creación de empresas y por las limitaciones que los modelos arraigados en la ESS podrían presentar para materializar una idea de negocio. Por su parte, las mujeres muestran una mayor adhesión a los principios y valores subyacentes a la cultura organizativa de las organizaciones de ESS. Estos resultados sugieren la necesidad de desarrollar estrategias de impulso de la actividad emprendedora diferenciadas que consideren las variaciones en motivaciones y percepciones entre unos y otras. Dichas políticas deberían mejorar el conocimiento de los modelos de ESS y proporcionar apoyo efectivo para fomentar un compromiso más profundo con estos modelos, contribuyendo a un desarrollo empresarial más sostenible y equitativo a largo plazo.

Referencias bibliográficas

  • Acs, Z. J., Estrin, S., Mickiewicz, T. y Szerb, L. (2018). Entrepreneurship, Institutional Economics, and Economic Growth: An Ecosystem Perspective. Small Business Economics, 51, 501-514.
  • Aguinis, H. y Glavas, A. (2012). What We Know and Don't Know about Corporate Social Responsibility: A Review and Research Agenda. Journal of Management, 38(4), 932-968.
  • Alchian, A. y Demsetz, H. (1972). Production, Information Costs, and Economic Organization. American Economic Review, 62(5), 777-795.
  • Amit, R. y Muller, E. (1995). «Push» and «Pull» Entrepreneurship. Journal of Small Business & Entrepreneurship, 12, 64-80. https://doi.org/10.1080/08276331.1995.10600505
  • Babajee, R. B., Seetanah, B., Nunkoo, R. y Gopy-Ramdhany, N. (2022). Corporate Social Responsibility and Hotel Financial Performance. Journal of Hospitality Marketing & Management, 31(2), 226-246.
  • Baruah, B. (2023). Gender Equality and Empowerment in the Social and Solidarity Economy. Encyclopaedia of the Social and Solidarity Economy, 271-281.
  • Bastida, M.ª, Olveira, A. y Vázquez Taín, M. Á. (2023). Are Cooperatives Gender Sensitive? A Confirmatory and Predictive Analysis of Women's Collective Entrepreneurship. Annals of Public and Cooperative Economics, 94(4), 1035-1059.
  • Bastida, M.ª, Vaquero García, A., Pinto, L. H. y Olveira Blanco, A. (2022). Motivational Drivers to Choose Worker Cooperatives as an Entrepreneurial Alternative: Evidence from Spain. Small Business Economics, 58(3), 1609-1626.
  • Bhatt, N., Guru, S., Thanki, S. y Sood, G. (2021). Analysing the Factors Affecting the Selection of ERP Package: A Fuzzy AHP Approach. Information 45 Systems and e-Business Management, 19,641-682. https://doi.org/10.1007/s10257-021-00521-8
  • Bergeron, S. (2023). Feminist Economics and the Social and Solidarity Economy. En I. Yi (ed.), Encyclopaedia of the Social and Solidarity Economy: A Collective Work of the United Nations Inter-Agency Task Force on SSE (UNTFSSE) (pp. 37-43). Edward Elgar Publishing.
  • Bilodeau, M. y Slivinski, A. (1996). Volunteering Nonprofit Entrepreneurial Services. Journal of Economic Behavior & Organization, 31(1), 117-127.
  • Bjørnskov, C. y Foss, N. J. (2016). Institutions, Entrepreneurship, and Economic Growth: What Do We Know and What Do We Still Need to Know? Academy of Management Perspectives, 30(3), 292-315.
  • Bosma, N., Content, J., Sanders, M. y Stam, E. (2018). Institutions, Entrepreneurship, and Economic Growth in Europe. Small Business Economics, 51, 483-499.
  • Bosma, N., Hill, S., Ionescu-Somers, A., Kelley, D., Levie, J. y Tarnawa, A. (2020). Global Entrepreneurship Monitor 2019-2020, Global Report. Global Entrepreneurship Research Association.
  • Brush, C., Ali, A., Kelley, D. y Greene, P. (2017). The Influence of Human Capital Factors and Context on Women's Entrepreneurship: Which Matters More? Journal of Business Venturing Insights, 8, 105-113.
  • Chaves, R. y Savall, T. (2019). The Social Economy in a Context of Austerity Policies: The Tension between Political Discourse and Implemented Policies in Spain. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 30, 487-498.
  • Chin, W. W. y Dibbern, J. (2009). An Introduction to a Permutation-Based Procedure for Multi-Group PLS Analysis: Results of Tests of Differences on Simulated Data and a Cross Cultural Analysis of the Sourcing of Information System Services between Germany and the USA. En Handbook of Partial Least Squares: Concepts, Methods and Applications (pp. 171-193). Springer Berlin Heidelberg.
  • Conroy, T. y Weiler, S. (2016). Does Gender Matter for Job Creation? Business Ownership and Employment Growth. Small Business Economics, 47, 397-419.
  • Cook, M. L. y Plunkett, B. (2006). Collective Entrepreneurship: An Emerging Phenomenon in Producer-Owned Organizations. Journal of Agricultural and Applied Economics, 38(2), 421-428.
  • Cukier, W., Gagnon, S., Dalziel, M., Grant, K., Laplume, A., Ozkazanc-Pan, B. y Saba, T. (2022). Women Entrepreneurship: Towards an Inclusive Innovation Ecosystem. Journal of Small Business & Entrepreneurship, 34(5), 475-482.
  • Díaz-Foncea, M. y Marcuello, C. (2013). Entrepreneurs and the Context of Cooperative Organizations: A Definition Of Cooperative Entrepreneur. Canadian Journal of Administrative Sciences/Revue Canadienne desSciences de l'Administration, 30(4), 238-251.
  • Díaz-Foncea, M. y Marcuello, C. (2014). The Relation between Total Employment and Cooperative Employment: A Convergence and Causality Analysis. Spatial Economic Analysis, 9(1), 71-92.
  • Díaz-Foncea, M. y Marcuello, C. (2015). Spatial Patterns in New Firm Formation: Are Cooperatives Different? Small Business Economics, 44, 171-187.
  • Dillman, D. A. (2000). Procedures for Conducting Government-Sponsored Establishment Surveys: Comparisons of the Total Design Method (TDM), a Traditional Cost-Compensation Model, and Tailored Design. En Proceedings of American Statistical Association, the Second International Conference on Establishment Surveys (pp. 343-352).
  • Dwivedi, A. y Weerawardena, J. (2018). Conceptualizing and Operationalizing the social Entrepreneurship Construct. Journal of Business Research, 86, 32-40.
  • Elam, A. B. (2021). Women's Entrepreneurship 2020/21. Thriving through Crisis. Global Entrepreneurship Monitor.
  • Felipe, C. M., Roldán, J. L. y Leal-Rodríguez, A. L. (2017). Impact of Organizational Culture Values On Organizational Agility. Sus-tainability, 9(12), 2354.
  • Fernández-Guadaño, J. y Martín-López, S. (2023). Gender Differences in Social Entrepreneurship: Evidence from Spain. Women's Studies International Forum, 96, 102663.
  • GEM (Global Entrepreneurship Monitor) (2023a). Global Entrepreneurship Monitor 2022/2023 Global Report: Adapting to a «New Normal». https://gemconsortium.org/file/open?fileId=51147
  • GEM (Global Entrepreneurship Monitor) (2023b). Global Entrepreneurship Monitor 2022/23 Women's Entrepreneurship Report. https://www.gemconsortium.org/report/gem-20222023-womens-entre-preneurship-challenging-bias-and-stereotypes-2
  • Gil-Lacruz, A. I., Gil-Lacruz, M., Saz-Gil, I., Marcuello, C. y Vega-Tinoco, A. (2023). Are Cooperatives a Business Model that Makes this World a Better Place to Live? SSRN.
  • Gosling, S. D. y Mason, W. (2015). Internet Research in Psychology. Annual Review of Psychology, 66, 877-902. https://doi.org/10.1146/annurev-psych-010814-015321
  • Gupta, P., Chauhan, S., Paul, J. y Jaiswal, M. P. (2020). Social Entrepreneurship Research: A Review and Future Research Agenda. Journal of Business Research, 113, 209-229.
  • Hair Jr., J. F., Matthews, L. M., Matthews, R. L. y Sarstedt, M. (2017). PLS-SEM or CB-SEM: Updated Guidelines on Which Method to Use. International Journal of Multivariate Data Analysis, 1(2), 107-123.
  • Hechavarría, D. M. e Ingram, A. E. (2019). Entrepreneurial Ecosystem Conditions and Gendered National-Level Entrepreneurial Activity: A 14-Year Panel Study of GEM. Small Business Economics, 53, 431-458.
  • Henseler, J. (2017). Partial Least Squares Path Modeling. Advanced Methods for Modeling Markets, 361-381.
  • Henseler, J., Hubona, G. y Ray, P. A. (2016). Using PLS Path Modeling in New Technology Research: Updated Guidelines. Industrial Management & Data Systems, 116(1), 2-20.
  • Hsu, D. K., Burmeister-Lamp, K., Simmons, S. A., Foo, M. D., Hong, M. C. y Pipes, J. D. (2019). «I know I Can, But I Don't Fit»: Perceived Fit, Self-Efficacy, and Entrepreneurial Intention. Journal of Business Venturing, 34(2), 311-326.
  • Hughes, K. D. y Jennings, J. E. (2020). A Legacy of Attention to Embeddedness in Gendered Institutions: Reflections on a Key Contribution of Women's Entrepreneurship Research. International Journal of Gender and Entrepreneurship, 12(1), 53-76.
  • Hughes, K. D. y Yang, T. (2020). Building Gender-Aware Ecosystems for Learning, Leadership, and Growth. Gender in Management: An International Journal, 35(3), 275-290.
  • Lee, M. y Huang, L. (2018). Gender Bias, Social Impact Framing, and Evaluation of Entrepreneurial Ventures. Organization Science, 29(1), 1-16.
  • Marlow, S. (2020). Gender and Entrepreneurship: Past Achievements and Future Possibilities. International Journal of Gender and Entrepreneurship, 12(1), 39-52.
  • Mazzarol, T., Clark, D., Reboud, S. y Limnios, E. M. (2018). Developing a Conceptual Framework for the Co-Operative and Mutual Enterprise Business Model. Journal of Management & Organization, 24(4), 551-581.
  • Meier zu Selhausen, F. (2016). What Determines Women's Participation in Collective Action? Evidence from a Western Ugandan Coffee Cooperative. Feminist Economics, 22(1), 130-157. https://doi.org/10.1080/13545701.2015.1088960
  • Monteleone, S. y Reito, F. (2018). Cooperative Firms in Hard Times. Small Business Economics, 51, 171-179.
  • Mozas Moral, A., Fernández Uclés, D., Bernal Jurado, E. y Medina Viruel, M. J. (2020). Sostenibilidad, desarrollo endógeno y economía social. Revista Iberoamericana de Economía Solidaria e Innovación Socioecológica, 3, 17-35.
  • OCDE (2023). OECD SME and Entrepreneurship Outlook 2023.
  • Podsakoff, P. M., MacKenzie, S. B. y Podsakoff, N. P. (2012). Sources of Method Bias in Social Science Research and Recommendations on How to Control It. Annual Review of Psychology, 63, 539-569.
  • Rigdon, E. E., Sarstedt, M. y Ringle, C. M. (2017). On Comparing Results from CB-SEM and PLS-SEM: Five Perspectives and Five Recommendations. Marketing: ZFP, Journal of Research and Management, 39(3), 4-16.
  • Ringle, C. M., Sarstedt, M., Mitchell, R. y Gudergan, S. P. (2020). Partial Least Squares Structural Equation Modeling in HRM Research. The International Journal of Human Resource Management, 31(12), 1617-1643.
  • Roldán, J. L., Sánchez-Franco, M. J. y Real, J. C. (2017). From Frequency of Use to Social Integration: The Mediation of Routinization and Infusion in Tuenti Community. European Research on Management and Business Economics, 23(2), 63-69.
  • Roundy, P. T. y Fayard, D. (2019). Dynamic Capabilities and Entrepreneurial Ecosystems: The Micro-Foundations of Regional Entrepreneurship. The Journal of Entrepreneurship, 28(1), 94-120.
  • Sajjad, M., Kaleem, N., Chani, M. I. y Ahmed, M. (2020). Worldwide Role of Women Entrepreneurs in Economic Development. Asia Pacific Journal of Innovation and Entrepreneurship, 14(2), 151-160.
  • Sánchez Espada, J., Martín López, S., Bel Durán, P. y Lejarriaga Pérez de las Vacas, G. (2018). Educación y formación en emprendimiento social: características y creación de valor social sostenible en proyectos de emprendimiento social. Revesco, Revista de Estudios Cooperativos, 129, 16-23.
  • Sarstedt, M., Hair, J. F., Ringle, C. M., Thiele, K. O. y Gudergan, S. P. (2016). Estimation Issues with PLS and CBSEM: Where the Bias Lies! Journal of Business Research, 69(10), 3998-4010.
  • Shmueli, G. y Koppius, O. (2011). Predictive Analytics in Information Systems Research. MIS Quarterly, 35(3), 553-572.
  • Solesvik, M., Iakovleva, T. y Trifilova, A. (2019). Motivation of Female Entrepreneurs: A Cross-National Study. Journal of Small Business and Enterprise Development, 26(5), 684-705.
  • Urbano, D., Aparicio, S. y Audretsch, D. (2019). Twenty-Five Years of Research on Institutions, Entrepreneurship, and Economic Growth: What Has Been Learned? Small Business Economics, 53, 21-49.
  • Vedula, S., Doblinger, C., Pacheco, D., York, J. G., Bacq, S., Russo, M. V. y Dean, T. J. (2022). Entrepreneurship for the Public Good: A Review, Critique, and Path Forward for Social And Environmental Entrepreneurship Research. Academy of Management Annals, 16(1), 391-425.
  • Zisser, M. R., Johnson, S. L., Freeman, M. A. y Staudenmaier, P. J. (2019). The Relationship between Entrepreneurial Intent, Gender, and Personality. Gender in Management: An International Journal, 34(8), 665-684.
Fuente de los datos: Dialnet