Résumés
Abstract
European legislation has so far failed to alleviate late payment. We introduce the concept of organizational routine; this contributes to understanding late payment and its persistence and focuses on more effective ways of alleviating it. The case study between a large Spanish company and its Spanish SME suppliers gives an exemplary illustration of organizational (trade credit) routines and their dynamics in a two-sided business relationship. The large company’s imbalanced routine and the SMEs’ balanced routine explain late payment. Potential for change and the alleviation of late payment is to be found in routines’ internal dynamics and in participants’ understanding.
Keywords:
- Spain,
- late payment,
- case study,
- SME,
- organizational routine,
- trade credit routine,
- organizational phenomenon
Résumé
La législation européenne n’a pas réduit significativement les retards de paiement. Nous introduisons le concept de routine organisationnelle pour comprendre les retards de paiement et leur persistance et nous focaliser sur leur réduction. L’étude de cas d’une grande entreprise et de ses fournisseurs espagnols illustre les routines organisationnelles (du crédit inter-entreprises) et leurs dynamiques dans la relation. Le déséquilibre de la routine de la grande entreprise et l’équilibre de celle des PME expliquent les retards de paiement. Le potentiel de réduction des retards de paiement est à rechercher dans la dynamique interne des routines et la compréhension des participants.
Mots-clés :
- Espagne,
- retards de paiement,
- étude de cas,
- PME,
- routine organisationnelle,
- routine du crédit inter-entreprises,
- phénomène organisationnel
Resumen
La legislación europea no ha logrado disminuir los plazos atrasados. Introducimos el concepto de rutina organizacional para comprender los retrasos de pago y su persistencia, y nos focalizamos en su reducción. El estudio de caso entre una gran empresa española y sus proveedoras PYMES se ilustra con rutinas organizacionales (del crédito comercial) y su dinámica en relaciones comerciales bilaterales. La rutina desequilibrada de la gran empresa y la rutina equilibrada de las PYMEs explican el retraso en el pago. El potencial reductor del retraso de pagos está en la dinámica interna de las rutinas y la comprensión de los participantes.
Palabras clave:
- España,
- pago atrasado,
- estudio de caso,
- PYME,
- rutina organizacional,
- rutina de crédito comercial,
- fenómeno organizacional
Parties annexes
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