Strategic Planning and Performance of SMEs: The Moderating Impact of National Culture and Organizational Boundary Factors.

尽管有大量的研究，但关于中小企业战略规划与绩效之间关系的实证研究结果仍然没有定论。从不同国家获得的不确定的调查结果表明，战略规划和业绩之间的关系，除其他外，取决于审查重点关系的国家背景。本项目的总体目标是通过将战略规划与中小企业绩效的关系置于背景中来调和关于战略规划对中小企业绩效的作用的对立观点。为此，我们试图介绍中小企业所处的民族文化环境以及民族文化作用的组织边界因素。我们试图通过对至少12个代表不同民族文化和发展阶段的国家（澳大利亚、奥地利、智利、中国、德国、印度、新加坡、西班牙、南非、瑞士、英国、美国）的中小企业的调查数据（部分二元）来实证验证我们的理论预测。我们的研究项目旨在以三种主要方式为现存文学做出贡献。首先，我们通过开始调和现存的相互矛盾的论点和发现，为中小企业战略规划与企业绩效之间关系的文献做出贡献。其次，我们通过理论推导论点和实证验证在哪种组织环境下民族文化的影响最强来推进文献。第三，本文提出的研究有助于解决跨文化管理的方法论问题，并弥补了现有跨文化研究中一些重要而普遍的弱点，这些弱点限制了它们的稳健性。

Despite considerable research empirical findings on the relationship between strategic planning and performance of SMEs remain inconclusive. The inconclusive findings obtained from different nations suggest that the relationship between strategic planning and performance is, amongst others, dependent on the national context in which the focal relationship is examined. The overall aim of the present project is to reconcile opposing arguments on strategic planning's role for the performance of SMEs by contextualizing the relationship. To this end, we seek to introduce the national cultural setting in which the SME operates as well as the organizational boundary factors of national culture's role. We seek to empirically validate our theoretical predictions by means of (partly dyadic) survey data from SMEs in at least twelve nations representing different national cultures and development stages of countries (Australia, Austria, Chile, China, Germany, India, Singapore, Spain, South Africa, Switzerland, UK, US). Our research project seeks to contribute to extant literature in three major ways. First, we contribute to the literature on the relationship between strategic planning and firm performance in SMEs by beginning to reconcile extant contradictory arguments and findings. Second, we advance the literature by theoretically deriving arguments and empirically validating under which organizational circumstances the impact of national culture is strongest. Third, the proposed research contributes to methodological issues in cross-cultural management and accommodates some important and widespread weaknesses of existing cross-cultural studies limiting their robustness.