SME corporate governance: a literature review of informal mechanisms for governance
SME corporate governance: a literature review of informal mechanisms for governance
复制标题
中小企业公司治理：非正式治理机制的文献综述
DOI：
10.1108/medar-06-2021-1321
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发表时间：
2022
影响因子：
3.5
通讯作者：
Courtney Molloy
中科院分区：
文献类型：
--
作者：
K. Handley;Courtney Molloy
目的
本文采用结构化文献综述（SLR）的方法，以确定文献中的差距，并提出未来的研究机会。它侧重于在正式董事会结构之外进行的公司治理，并审查了中小企业替代公司治理的研究。
设计/方法/方式
作者使用SLR方法搜索Scopus数据库，提取和综合与中小企业CG相关的研究结果。使用文献计量软件对这些进行了列表和描述。
结果
作者强调，缺乏量身定制的理论方法来理解CG在中小企业，这不同于较大的实体的治理。他们还发现了中小企业团体中存在替代治理结构的证据。
研究限制/影响
进一步的研究应包括管理和其他理论观点和扩展的方法，在上下文环境中提供的理解和实际影响的意识，以更好地了解CG在中小企业的具体设置的细微差别。
实际影响
中小企业寻求获得其正式企业管治结构之外的稀缺资源和技能。监管机构和资源提供者应该为这种扩展提供便利和培训。
独创性/价值
作者综合了大量的文献，以提取特定于中小企业的调查结果。一个独特的贡献是我们专注于中小企业的CG替代形式。替代董事会的证据表明解决了中小企业人力资本短缺的问题。
Purpose
This paper takes a structured literature review (SLR) approach to identify gaps in the literature and suggest future research opportunities. It focuses on corporate governance (CG) performed outside the formal board of directors’ structure and examines research of alternative CG of small and medium-sized entities (SMEs).
Design/methodology/approach
The authors use the SLR method to search the Scopus database, extracting and synthesising findings relating specifically to SMEs’ CG. These are tabulated and described using bibliometric software.
Findings
The authors highlight an absence of tailored theoretical approaches to understanding CG in SMEs, which differs from the governance of larger entities. They also find evidence of alternative governance structures in SME CG.
Research limitations/implications
Further research should embrace management and other theoretical perspectives and expanded methodologies, nuances in understanding offered in contextualised settings and awareness of practical implications to better understand the specific setting of CG in SMEs.
Practical implications
SMEs seek to access the scarce resources and skills external to their formal CG structures. Regulators and resource providers should mobilise facilitation and training for this expansion.
Originality/value
The authors synthesise a large body of literature to extract findings specific to SMEs. A unique contribution is our focus on alternative forms of CG in SMEs. Evidence of alternative boards points to resolutions for human capital shortages in SMEs.