The effect of companies' age and intangible resources on the relationship between entrepreneurial orientation and the performance of companies in Mashhad Industrial City

Document Type : Research Paper

Authors

1 Master of accounting, Yazd university, Yazd, Iran

2 M.Sc. Department of Accounting, Yazd University, Yazd, Iran.

3 Assistant Professor, Department of Accounting and finance, Faculty of Economics, management and Accounting, Yazd University, Yazd, Iran

4 Department of Accounting Faculty of Economics, management and Accounting, Yazd University, Yazd, Iran

10.22051/jaasci.2023.42195.1740

Abstract

Purpose:This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.
Method: The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.
Results: The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.
Conclusion: strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.
Contribution: There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

Keywords

Main Subjects

References

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History

  • Receive Date: 03 December 2022
  • Revise Date: 21 September 2023
  • Accept Date: 13 June 2023

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