Resumo

RODRIGUEZ DE PEPE, Maribel  e  CERVILLA RUANO, María Antonia. BUSINESS PARTNERSHIP AND SOURCES OF SOCIAL CAPITAL: TOWARDS AN EXPLANATORY MODEL. Innovar [online]. 2020, vol.30, n.77, pp.107-122.  Epub 20-Nov-2020. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v30n77.87452.

This work focuses on the notion of business partnership and its incidence in the development of competitive advantages from the perspective of the generation of social capital (sc). The objective is to study the intention of firms to participate in inter-business networks based on the analysis of the sources that create sc and the purposes and benefits sought in this type of business articulation, considering that sc constitutes an explanatory factor for collaborative phenomena. By means of the logistic regression technique, it is found that the dependent variable (partnership intention) is explained by a source of sc generation (opportunity) and the objectives of achieving economies of scale and capturing externalities through articulation. Business management practices aimed at accumulating intangible income (resources) through inter-organizational relationships are discussed, which allows concluding that the structural dimension of sc (opportunity) is essential for the intention of associativity, while motivation and ability would be desirable sources. Finally, the importance of business networks as a mechanism for increasing sc is remarked, transferring the potential of this concept to the field of business management as a source for the creation of value and competitive advantages.

Palavras-chave : Discretionary accruals; earnings management; listed companies; unlisted companies.

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