Factores que explican, median y moderan el fracaso empresarial: Revisión de publicaciones indexadas en Scopus (2015-2022)
Palabras clave:
Emprendimiento, fracaso empresarial, escuela determinista, escuela voluntarista, entorno
Resumen
Explicar el fracaso empresarial es un tema que ha llamado la atención de investigadores. Sin embargo, predecir cuándo una empresa fracasará, es una limitación que aún se encuentra lejos de ser resuelta. Por este motivo, el objetivo del artículo es caracterizar las variables que explican, moderan y median el fracaso empresarial. Esto se logra a través de una rigurosa revisión de artículos publicados en la base de datos Scopus. Se verificó que el descriptor de búsqueda “Business failure” arrojó resultados más coherentes con el objetivo del estudio. Se limitaron los resultados por las áreas temáticas “Business management and accounting” y “Economics, econometrics and finance” y al periodo comprendido entre los años 2015 y 2022; sin delimitar el país e idioma. La investigación sigue un enfoque cualitativo, método inductivo, de alcance descriptivo y diseño longitudinal. Los principales resultados destacan una tendencia a considerar como variables explicativas, moderadoras y mediadoras del fracaso empresarial, aspectos concernientes a la administración y, en segundo lugar, las relacionadas con el entorno. Además, se evidencia el uso de técnicas de inteligencia artificial que tratan de predecirlo. Se concluye, que de la relación administración-entorno, surgen nuevas fuentes de variables que pueden explicar, moderar y mediar el fracaso empresarial.
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• Al-Shami, S., Al Mamun, A., Sidek, S., y Rashid, N. (2020). Causes of failure among Malaysian female entrepreneurs: A qualitative case study of Malaysian microcredit borrowers. Qualitative Research in Financial Markets, 12(1), 43-71. https://doi.org/10.1108/QRFM-12-2018-0142
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• Amankwah-Amoah, J. (2016). An integrative process model of organisational failure. Journal of Business Research, 69(9), 3388-3397. https://doi.org/10.1016/j.jbusres.2016.02.005
• Amankwah-Amoah, J., y Debrah, Y. A. (2010). The protracted collapse of Ghana airways: Lessons in organizational failure. Group & Organization Management, 35(5), 636-665. https://doi.org/10.1177/1059601110381492
• Andrews, R., Boyne, G. A., y Enticott, G. (2006). Performance failure in the public sector. Public Management Review, 8(2), 273-296. https://doi.org/10.1080/14719030600587612
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• Dovey, K., y Fenech, B. (2007). The role of enterprise logic in the failure of organizations to learn and transform a case from the financial services industry. Management Learning, 38(5), 573-590. https://doi.org/10.1177/1350507607083208
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• Fothergill, A. (2003). The stigma of charity: Gender, class, and disaster assistance. Sociological Quarterly, 44(4), 659-680.
• Friedman, J., Hastie, T., y Tibshirani, R. (2000). Additive logistic regression: A statistical view of boosting (With discussion and a rejoinder by the authors). Annals of Statistics, 28(2), 337-407. https://doi.org/10.1214/aos/1016218223
• Frydman, H., Altman, E. I., y Kao, D-L. (1985). Introducing recursive partitioning for financial classification: The case of financial distress. The Journal of Finance, 40(1), 269-291. https://doi.org/10.2307/2328060
• Gálvez, A. (2002). Revisión bibliográfica: Usos y utilidades. Matronas Profesión, 3(10), 25-31.
• García-Marí, J. H., Sánchez-Vidal, J., y Tomaseti-Solano, E. (2016). Fracaso empresarial y efectos contagio. Un análisis espacial para España. El Trimestre Económico, 83(330), 429-449.
• Guirao-Goris, J. A., Olmedo, Á., y Ferrer, E. (2008). El artículo de revisión. Revista Iberoamericana de Enfermería Comuniataria, 1(1), 1-25.
• Hamilton, E. A. (2006). An exploration of the relationship between loss of legitimacy and the sudden death of organizations. Group& Organization Management, 31(3), 327-358. https://doi.org/10.1177/1059601106286885
• Hazak, A., y Mannasoo, K. (2007). Indicators of corporate default: An EU based empirical study. Eesti Pank Tallinn.
• Hernández, R., Fernández, C., y Baptista, M. D. P. (2014). Metodología de la investigación. McGraw-Hill/ Interamericana Editores S.A. de C.V.
• Johnson, E. A., Vincent, N., y Ross, L. (1997). Self-deception versus self-esteem in buffering the negative effect of failure. Journal of Research in Personality, 31(3), 385-405. https://doi.org/10.1006/jrpe.1997.2187
• Knott, A. M., y Posen, H. E. (2005). ¿Is failure good? Strategic Management Journal, 26(7), 617-641. https://doi.org/10.1002/smj.470
• Korol, T. (2013). Early warning models against bankruptcy risk for Central European and Latin American enterprises. Economic Modelling, 31, 22-30. https://doi.org/10.1016/j.econmod.2012.11.017
• Krajewski, J., Tokarski, A., y Tokarski, M. (2020). The analysis of the bankruptcy of enterprises exemplified by the visegrad group. Journal of Business Economics and Management, 21(2), 593-609. https://doi.org/10.3846/jbem.2020.12232
• Lamberg, J-A., Ojala, J., y Peltoniemi, M. (2018). Thinking about industry decline: A qualitative meta-analysis and future research directions. Business History, 60(2), 127-156. https://doi.org/10.1080/00076791.2017.1340943
• Lee, C. K., Simmons, S. A., Amezcua, A., Lee, J. Y., y Lumpkin, G. T. (2022). Moderating effects of informal institutions on social entrepreneurship activity. Journal of Social Entrepreneurship, 13(3), 340-365. https://doi.org/10.1080/19420676.2020.1782972
• Lee, C. K., Wiklund, J., Amezcua, A., Bae, T. J., y Palubinskas, A. (2022). Business failure and institutions in entrepreneurship: A systematic review and research agenda. Small Business Economics, 58(4), 1997-2023. https://doi.org/10.1007/s11187-021-00495-4
• Leurcharusmee, S., Maneejuk, P., Yamaka, W., Thaiprasert, N., y Tuntichiranon, N. (2022). Survival analysis of thai micro and small enterprises during the Covid-19 pandemic. Journal of Business Economics and Management, 23(5), 1211-1233. https://doi.org/10.3846/jbem.2022.17875
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• McGrath, R. (2011). Failing by design. Harvard Business Review, 89(4), 76-83. https://hbr.org/2011/04/failing-by-design
• Mellahi, K., y Wilkinson, A. (2004). Organizational failure: A critique of recent research and a proposed integrative framework. International Journal of Management Reviews, 5-6(1), 21-41. https://doi.org/10.1111/j.1460-8545.2004.00095.x
• Munawaroh, M., Indarti, N., Ciptono, W. S., y Nastiti, T. (2023). Learning from entrepreneurial failure: Examining attribution and contextual factors of small- and medium-sized enterprises in Indonesia. Journal of Small Business and Enterprise Development, Article in Press. https://doi.org/10.1108/JSBED-06-2022-0269
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• Al-Shami, S., Al Mamun, A., Sidek, S., y Rashid, N. (2020). Causes of failure among Malaysian female entrepreneurs: A qualitative case study of Malaysian microcredit borrowers. Qualitative Research in Financial Markets, 12(1), 43-71. https://doi.org/10.1108/QRFM-12-2018-0142
• Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609. https://doi.org/10.2307/2978933
• Amankwah-Amoah, J. (2013). Cauterising trial by fire: Observers’ interpretations of organisational failure. Journal of General Management, 38(3), 51-72. https://doi.org/10.1177/030630701303800304
• Amankwah-Amoah, J. (2014). Old habits die hard: A tale of two failed companies and an unwanted inheritance. Journal of Business Research, 67(9), 1894-1903. https://doi.org/10.1016/j.jbusres.2013.11.053
• Amankwah-Amoah, J. (2015). Where will the axe fall? An integrative framework for understanding attributions after a business failure. European Business Review, 27(4), 409-429. https://doi.org/10.1108/EBR-05-2014-0046
• Amankwah-Amoah, J. (2016). An integrative process model of organisational failure. Journal of Business Research, 69(9), 3388-3397. https://doi.org/10.1016/j.jbusres.2016.02.005
• Amankwah-Amoah, J., y Debrah, Y. A. (2010). The protracted collapse of Ghana airways: Lessons in organizational failure. Group & Organization Management, 35(5), 636-665. https://doi.org/10.1177/1059601110381492
• Andrews, R., Boyne, G. A., y Enticott, G. (2006). Performance failure in the public sector. Public Management Review, 8(2), 273-296. https://doi.org/10.1080/14719030600587612
• Báez, M. D. P., y Puentes, G. A. (2018). Parámetros financieros para la toma de decisiones en pequeñas y medianas empresas del municipio Duitama, Colombia. Revista de Ciencias Sociales (Ve), XXIV(1), 67-84.
• Beaver, W. H. (1966). Financial ratios as predictors of failure. Journal of Accounting Research, 4, 71-111. https://doi.org/10.2307/2490171
• Boso, N., Adeleye, I., Donbesuur, F., y Gyensare, M. (2019). Do entrepreneurs always benefit from business failure experience? Journal of Business Research, 98, 370-379. https://doi.org/10.1016/j.jbusres.2018.01.063
• Cañedo, R., Rodríguez-Labrada, R., y Montejo, M. (2010). Scopus: La mayor base de datos de literatura científica arbitrada al alcance de los países subdesarrollados. Revista Cubana de Información en Ciencias de la Salud (ACIMED), 21(3), 270-282.
• Carmona, P., Dwekat, A., y Mardawi, Z. (2022). No more black boxes! explaining the predictions of a machine learning XGBoost classifier algorithm in business failure. Research in International Business and Finance, 61, 101649. https://doi.org/10.1016/j.ribaf.2022.101649
• Confecámaras - Red de Cámaras de Comercio de Colombia (2017). Determinantes de la supervivencia empresarial en Colombia. Confecámaras. https://confecamaras.org.co/phocadownload/Cuadernos_de_analisis_economico/Cuaderno_de_An%D0%B0lisis_Economico_N_14.pdf
• De Llanos, P., Piñeros, C., y Rodríguez, M. (2014). DEA as a business failure prediction tool application to the case of galician SMEs. Contaduría y Administración, 59(2), 65-96. http://dx.doi.org/10.1016/S0186-1042(14)71255-0
• Dovey, K., y Fenech, B. (2007). The role of enterprise logic in the failure of organizations to learn and transform a case from the financial services industry. Management Learning, 38(5), 573-590. https://doi.org/10.1177/1350507607083208
• Edmister, R. O. (1972). An empirical test of financial ratio analysis for small business failure prediction. The Journal of Financial and Quantitative Analysis, 7(2), 1477-1493. https://doi.org/10.2307/2329929
• FitzPatrick, P. J. (1932). A comparison of the ratios of successful industrial enterprises with those of failed companies. The Accountants Publishing Company.
• Fothergill, A. (2003). The stigma of charity: Gender, class, and disaster assistance. Sociological Quarterly, 44(4), 659-680.
• Friedman, J., Hastie, T., y Tibshirani, R. (2000). Additive logistic regression: A statistical view of boosting (With discussion and a rejoinder by the authors). Annals of Statistics, 28(2), 337-407. https://doi.org/10.1214/aos/1016218223
• Frydman, H., Altman, E. I., y Kao, D-L. (1985). Introducing recursive partitioning for financial classification: The case of financial distress. The Journal of Finance, 40(1), 269-291. https://doi.org/10.2307/2328060
• Gálvez, A. (2002). Revisión bibliográfica: Usos y utilidades. Matronas Profesión, 3(10), 25-31.
• García-Marí, J. H., Sánchez-Vidal, J., y Tomaseti-Solano, E. (2016). Fracaso empresarial y efectos contagio. Un análisis espacial para España. El Trimestre Económico, 83(330), 429-449.
• Guirao-Goris, J. A., Olmedo, Á., y Ferrer, E. (2008). El artículo de revisión. Revista Iberoamericana de Enfermería Comuniataria, 1(1), 1-25.
• Hamilton, E. A. (2006). An exploration of the relationship between loss of legitimacy and the sudden death of organizations. Group& Organization Management, 31(3), 327-358. https://doi.org/10.1177/1059601106286885
• Hazak, A., y Mannasoo, K. (2007). Indicators of corporate default: An EU based empirical study. Eesti Pank Tallinn.
• Hernández, R., Fernández, C., y Baptista, M. D. P. (2014). Metodología de la investigación. McGraw-Hill/ Interamericana Editores S.A. de C.V.
• Johnson, E. A., Vincent, N., y Ross, L. (1997). Self-deception versus self-esteem in buffering the negative effect of failure. Journal of Research in Personality, 31(3), 385-405. https://doi.org/10.1006/jrpe.1997.2187
• Knott, A. M., y Posen, H. E. (2005). ¿Is failure good? Strategic Management Journal, 26(7), 617-641. https://doi.org/10.1002/smj.470
• Korol, T. (2013). Early warning models against bankruptcy risk for Central European and Latin American enterprises. Economic Modelling, 31, 22-30. https://doi.org/10.1016/j.econmod.2012.11.017
• Krajewski, J., Tokarski, A., y Tokarski, M. (2020). The analysis of the bankruptcy of enterprises exemplified by the visegrad group. Journal of Business Economics and Management, 21(2), 593-609. https://doi.org/10.3846/jbem.2020.12232
• Lamberg, J-A., Ojala, J., y Peltoniemi, M. (2018). Thinking about industry decline: A qualitative meta-analysis and future research directions. Business History, 60(2), 127-156. https://doi.org/10.1080/00076791.2017.1340943
• Lee, C. K., Simmons, S. A., Amezcua, A., Lee, J. Y., y Lumpkin, G. T. (2022). Moderating effects of informal institutions on social entrepreneurship activity. Journal of Social Entrepreneurship, 13(3), 340-365. https://doi.org/10.1080/19420676.2020.1782972
• Lee, C. K., Wiklund, J., Amezcua, A., Bae, T. J., y Palubinskas, A. (2022). Business failure and institutions in entrepreneurship: A systematic review and research agenda. Small Business Economics, 58(4), 1997-2023. https://doi.org/10.1007/s11187-021-00495-4
• Leurcharusmee, S., Maneejuk, P., Yamaka, W., Thaiprasert, N., y Tuntichiranon, N. (2022). Survival analysis of thai micro and small enterprises during the Covid-19 pandemic. Journal of Business Economics and Management, 23(5), 1211-1233. https://doi.org/10.3846/jbem.2022.17875
• Marais, M. L., Patell, J. M., y Wolfson, M. A. (1984). The experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research, 22, 87-114. https://doi.org/10.2307/2490861
• McGrath, R. (2011). Failing by design. Harvard Business Review, 89(4), 76-83. https://hbr.org/2011/04/failing-by-design
• Mellahi, K., y Wilkinson, A. (2004). Organizational failure: A critique of recent research and a proposed integrative framework. International Journal of Management Reviews, 5-6(1), 21-41. https://doi.org/10.1111/j.1460-8545.2004.00095.x
• Munawaroh, M., Indarti, N., Ciptono, W. S., y Nastiti, T. (2023). Learning from entrepreneurial failure: Examining attribution and contextual factors of small- and medium-sized enterprises in Indonesia. Journal of Small Business and Enterprise Development, Article in Press. https://doi.org/10.1108/JSBED-06-2022-0269
• Navarrete, E., y Sansores, E. (2011). El fracaso de las micro, pequeñas y medianas empresas en Quintana Roo, México: Un análisis multivariante. Revista Internacional Administracion & Finanzas, 4(3), 21-33.
• Nutt, P. C. (2002). Why decisions fail: Avoiding the blunders and traps that lead to debacles. Berrett-Koehler Publishers.
• Nutt, P. C. (2004). Averting decision debacles. Technological Forecasting and Social Change, 71(3), 239-265. https://doi.org/10.1016/S0040-1625(02)00352-9
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Publicado
2023-04-19
Cómo citar
Jánica, F., Hernández-Fernández, L., Escobar Castillo, A., & Velandia Pacheco, G. (2023). Factores que explican, median y moderan el fracaso empresarial: Revisión de publicaciones indexadas en Scopus (2015-2022). Revista De Ciencias Sociales, 29(2), 73-95. https://doi.org/10.31876/rcs.v29i2.39963
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