Interface between entrepreneurial orientation, strategic planning and budget: Configurations for high performance
Keywords:Entrepreneurial orientation, Strategic planning and budget, Management control, Organizational performance, fsQCA.
Study objective: To analyze and identify the configurations capable of promoting high organizational performance, based on the relationship between innovativeness, risk-taking, proactiveness and strategic planning and budget. Methodology/approach: Data collected by survey with companies linked to the Chamber of Commerce, belonging to one of the municipalities with the highest development rates in Brazil; and analyzed using the fuzzy-set Qualitative Comparative Analysis (fsQCA) technique. Main Results: The findings indicate that innovativeness is necessary and proactiveness is almost always necessary to promote high organizational performance. For this, three solutions (S) are sufficient: the presence of innovativeness and proactiveness (S1); the presence of innovativeness, risk-taking and strategic planning and budget (S2); and the absence of risk-taking, as well as strategic planning and budget (S3). Theoretical and Methodological Contributions: Theoretically, the findings add the budgetary perspective to the discussion on strategic planning, entrepreneurial orientation (EO) and performance. Relevance/originality: The study is relevant, as it permits the identification of the strategic planning and budget interface in detriment to EO elements, which is in accordance with the causal conditions that promote high performance. Social/management contributions: This study brings new meanings to the pertinence of the interface between entrepreneurial elements and the strategic planning and budget, highlighting possible configurations for organizations to reach a high performance level.
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