VII. IMPACTO DEL DESARROLLO DE ACTIVIDADES DE I+D+i EN LOS RESULTADOS FINANCIEROS DE LAS EMPRESAS
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may 11, 2022
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Los países y empresas han dado mayor importancia en los últimos años al concepto de innovación con el fin de alcanzar niveles adecuados de competitividad que les permita niveles más avanzados de tecnología y mayor productividad; pero en Colombia un porcentaje muy bajo de empresas es innovadora y una de las dificultades que manifiesta para hacerlo es la falta de recursos y la baja rentabilidad de la innovación. La innovación puede financiarse ya sea con recursos propios o con recursos públicos, pero hay un desinterés por parte de las empresas por invertir en I+D+i, y este puede deberse a un desconocimiento de la relación que existe entre el desarrollo de actividades de I+D+i y los resultados financieros de las empresas. En esta ponencia se mostrarán los resultados de una revisión de literatura sobre los efectos que la investigación, desarrollo e innovación tienen sobre la rentabilidad de las empresas. Para esto se revisaron 27 documentos, encontrados en la base de datos Scopus, entre los años 2016 y 2021. Los resultados de la revisión muestran que hay una relación positiva y significativa entre la innovación y rentabilidad en la mayoría de los documentos, sin embargo, también se encuentran documentos donde existe una relación negativa que generalmente se explica por el uso de metodologías en el corto plazo.
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Keywords
Innovación, Finanzas, Rendimiento, Actividades I d i
References
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7KHUHODWLRQVKLSEHWZHHQ5 DPS'H[SHQGLWXUHVDQG innovative development: a panel data analysis for selected OECD countries. M U Iktisadi ve Idari Bilimler Dergisi, 41(2), 493–502. https://doi.org/10.14780/muiibd.665751 Srimarut, T., & Mekhum, W. (2020). Enhancing financial performance through supply chain innovation (SCI) with mediating role of robustness and resilience capability in Thailand’s manufacturing sector. International Journal of Supply Chain Management, 9(1), 175–182. http://excelingtech.co.uk/ Sujová, A., Simanová, L., & Marcineková, K. (2019). Reengineering of production processes and its impact on the financial situation and business performance of the company. Engineering Management in Production and Services, 11(3), 106–116. https://doi.org/10.2478/emj-2019-0025 Tuan, N., Nhan, N., Giang, P., & Ngoc, N. (2016). The effects of innovation on firm performance of supporting industries in Hanoi – Vietnam. Journal of Industrial Engineering and Management, 9(2), 413–431. https://doi.org/10.3926/jiem.1564 Tunku, U., Rahman, A., & Tehseen, S. (2018). Entrepreneurial innovativeness and ITS impact on smes’ performances Tourism View project Born Global Firms in Developing Economies: The Case of Malaysia View project Mohammad Falahat. In Article in International Journal of Entrepreneurship. https://www.researchgate.net/publication/326718170 Wang, H., & Feng, J. (2019). Influences of dynamic capability on breakthrough innovation: Evidence from China’s manufacturing industry. Chinese Management Studies, 14(3), 565–586. https://doi.org/10.1108/CMS-03-2019-0099 Xie, X., Huo, J., & Zou, H. (2019). Green process innovation, green product innovation, and corporate financial performance: A content analysis method. Journal of Business Research, 101, 697–706. https://doi.org/10.1016/j.jbusres.2019.01.010
Ezzi, F., & Jarboui, A. (2016). Does innovation strategy affect financial, social and environmental performance? Journal of Economics, Finance and Administrative Science, 21(40), 14–24. https://doi.org/10.1016/j.jefas.2016.03.001 Fu, L., Liu, Z., & Zhou, Z. (2019). Can open innovation improve firm performance? An investigation of financial information in the biopharmaceutical industry. Technology Analysis and Strategic Management, 31(7), 776–790. https://doi.org/10.1080/09537325.2018.1554205 Games, D. (2019). Can sme benefit from innovation in an emerging market economy? Academy of Entrepreneurship Journal, 25(1). Gök, O., & Peker, S. (2017). Understanding the links among innovation performance, market performance and financial performance. Review of Managerial Science, 11(3), 605– 631. https://doi.org/10.1007/s11846-016-0198-8 Hariyati, & Tjahjadi, B. (2018). Contingent factors affecting the financial performance of manufacturing companies: The case of East Java, Indonesia. Asian Journal of Business and Accounting, 11(1), 121–150. https://doi.org/10.22452/ajba.vol11no1.5 Hoang, C. C., & Ngoc, B. H. (2019). The relationship between innovation capability and firm’s performance in electronic companies, Vietnam. Journal of Asian Finance, Economics and Business, 6(3), 295–304. https://doi.org/10.13106/jafeb.2019.vol6.no3.295 Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034 Latupeirissa, G., & Adhariani, D. (2020). External and internal economic impacts of ecoinnovation and the role of political connections: A sustainability narrative from an emerging market. Journal of Cleaner Production, 258. https://doi.org/10.1016/j.jclepro.2020.120579 Leyva-de la Hiz, D. I., Ferron-Vilchez, V., & Aragon-Correa, J. A. (2019). Do Firms’ Slack Resources Influence the Relationship Between Focused Environmental Innovations and Financial Performance? More is Not Always Better. Journal of Business Ethics, 159(4), 1215–1227. https://doi.org/10.1007/s10551-017-3772-3
Lopes Santos, D. F., Valente Rezende, M. D., & Cruz Basso, L. F. (2019). Eco-innovation and business performance in emerging and developed economies. Journal of Cleaner Production, 237. https://doi.org/10.1016/j.jclepro.2019.117674 Marín-Vinuesa, L. M., Scarpellini, S., Portillo-Tarragona, P., & Moneva, J. M. (2020). The Impact of Eco-Innovation on Performance Through the Measurement of Financial Resources and Green Patents. Organization and Environment, 33(2), 285–310. https://doi.org/10.1177/1086026618819103 Méndez Morales, E. A., & Muñoz, D. (2019). Input, output, and behavioral additionality of innovation subsidies. Journal of Technology Management and Innovation, 14(4), 158– 172. https://doi.org/10.4067/S0718-27242019000400158 Perin, M. G., Sampaio, C. H., Jiménez-Jiménez, D., & Cegarra-Navarro, J. G. (2016). Network effects on radical innovation and financial performance: An open-mindedness approach. BAR - Brazilian Administration Review, 13(4). https://doi.org/10.1590/1807- 7692bar2016160057 Rezende, L. de A., Bansi, A. C., Alves, M. F. R., & Galina, S. V. R. (2019). Take your time: Examining when green innovation affects financial performance in multinationals. Journal of Cleaner Production, 233, 993–1003. https://doi.org/10.1016/j.jclepro.2019.06.135 5RFKD/$'DOဩ3R]0('H2OLYHLUD)36 GH$OPHLGD&$6
O impacto dos investimentos em pesquisa & desenvolvimento no desempenho das empresas. Revista de Economia Contemporanea, 20(1), 58–91. https://doi.org/10.1590/198055272013 Shashi, Centobelli, P., Cerchione, R., & Singh, R. (2019). The impact of leanness and innovativeness on environmental and financial performance: Insights from Indian SMEs. International Journal of Production Economics, 212, 111–124. https://doi.org/10.1016/j.ijpe.2019.02.011 6|]HQ ø 7XIDQHU0%
7KHUHODWLRQVKLSEHWZHHQ5 DPS'H[SHQGLWXUHVDQG innovative development: a panel data analysis for selected OECD countries. M U Iktisadi ve Idari Bilimler Dergisi, 41(2), 493–502. https://doi.org/10.14780/muiibd.665751 Srimarut, T., & Mekhum, W. (2020). Enhancing financial performance through supply chain innovation (SCI) with mediating role of robustness and resilience capability in Thailand’s manufacturing sector. International Journal of Supply Chain Management, 9(1), 175–182. http://excelingtech.co.uk/ Sujová, A., Simanová, L., & Marcineková, K. (2019). Reengineering of production processes and its impact on the financial situation and business performance of the company. Engineering Management in Production and Services, 11(3), 106–116. https://doi.org/10.2478/emj-2019-0025 Tuan, N., Nhan, N., Giang, P., & Ngoc, N. (2016). The effects of innovation on firm performance of supporting industries in Hanoi – Vietnam. Journal of Industrial Engineering and Management, 9(2), 413–431. https://doi.org/10.3926/jiem.1564 Tunku, U., Rahman, A., & Tehseen, S. (2018). Entrepreneurial innovativeness and ITS impact on smes’ performances Tourism View project Born Global Firms in Developing Economies: The Case of Malaysia View project Mohammad Falahat. In Article in International Journal of Entrepreneurship. https://www.researchgate.net/publication/326718170 Wang, H., & Feng, J. (2019). Influences of dynamic capability on breakthrough innovation: Evidence from China’s manufacturing industry. Chinese Management Studies, 14(3), 565–586. https://doi.org/10.1108/CMS-03-2019-0099 Xie, X., Huo, J., & Zou, H. (2019). Green process innovation, green product innovation, and corporate financial performance: A content analysis method. Journal of Business Research, 101, 697–706. https://doi.org/10.1016/j.jbusres.2019.01.010
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Montes Valencia, J. A. . (2022). VII. IMPACTO DEL DESARROLLO DE ACTIVIDADES DE I+D+i EN LOS RESULTADOS FINANCIEROS DE LAS EMPRESAS . Revista De Investigación Transdisciplinaria En Educación, Empresa Y Sociedad - ITEES, 5(5), 1–13. https://doi.org/10.34893/itees.v6i6.60
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