APLICACIÓN DE LA LEY TRIBUTARIA EN EL TIEMPO

Our exploratory study uncovered and further explored four different types of dy- namic capabilities exhibiting distinct characteristics and structures that equifinal- ly cause change in operating routines. In doing so, our study advances our under- standing of dynamic capabilities as a cause of operating-routine change. In the following discussion, we generalize our typology derived in the findings section into a tentative framework about how reactive, experiential, programmed and

analytic types of dynamic capabilities align with different approaches to operat-

ing-routine change under high and low levels of environmental dynamism. This framework expands on the notion that the higher-order routines constituting dy- namic capabilities differ in terms of codification and execution frequency. We argued that high levels of codification imply that the higher-order routines consti- tuting dynamic capabilities are likely to exhibit a standardized and more efficien- cy-driven approach towards operating routine change, while low levels of codifi- cation imply that the dynamic capabilities offers a more flexible approach. Exe- cuting routines of sensing, learning, and reconfiguring at a high frequency re- sembles an approach of opportunity seeking, while a low-frequency approach is likely to lead to a more adaptive approach towards environmental dynamism. Furthermore, we argue that each approach to operating routine change emerges in different internal organizational contexts characterized by specific organizational attributes (i.e., age, size and changes in the level of vertical integration) and lev- els of process innovation mind-sets. Figure 2.1 (high-dynamic environments) and Figure 2.2 (low-dynamic environments) situate each type of dynamic capabilities within this framework.9

9 _{Figures 2.1 and 2.2 are based on the original fuzzy-set data matrix and the solution terms depicted in}

Table 2.2. The position of each cluster within the matrix represents the average set-membership score in the codification and frequency conditions of all cases explained by the respective solution. The size of each cluster reflects the number of cases explained by the respective solution term.

Process Innovation Mind-set - + Ag e, S ize, Change in V ertical I ntegration + -

Figure 2.1: Types of Dynamic Capabilities in High-dynamic Environments

As Figure 2.1 depicts, organizations exhibiting experiential dynamic capabilities take an opportunity seeking approach towards their highly dynamic environ- ments, emphasizing flexibility and openness in how operating routines are changed. This approach encompasses frequent experiments and little codifica- tion, thereby broadening the organization’s exposure to diverse experiences. Ac- cordingly, change in operating routines is likely to be of more exploratory nature, encompassing small experiments, “learning-by-doing” and attempts to act as a first mover in seizing environmental opportunities (cf. Pisano, 1994; Eisenhardt and Martin, 2000). In contrast, organizations featuring reactive dynamic capabili- ties take an adaptive approach that puts less emphasis on flexibility and openness in how operating routines are changed. Under such a regime of higher-order rou- tines, change in operating routines is likely to be more conservative, mostly drawing on and exploiting the experiences of other companies who lead the re- spective process innovations. Finally, programmed dynamic capabilities empha- size opportunity seeking and efficiency in higher order routines. Change in oper- ating routines is likely to be of limited exploratory nature, encompassing frequent variations of similar patterns, suggesting attempts of linear and piecemeal ad- justment to a highly dynamic environment. Interestingly, in high-dynamic envi- ronments, we do not find a type of dynamic capabilities encompassing efficiency and adaptation. As Figure 2.2 below highlights, this quadrant is covered in low- dynamic environments. Experiential Reactive Programmed 0 0,5 1 0 0,5 1 Efficiency Codification Flexibility

Adaptation Frequency Opportunity Seeking

Ag e, S ize, Change in V ertical I ntegration + -

Process Innovation Mind-set

- +

Figure 2.2: Type of Dynamic Capabilities in Low-dynamic Environments

As Figure 2.2 demonstrates, organizations exhibiting analytic dynamic capabili- ties take an adaptive approach towards their comparatively stable environments, emphasizing efficiency and narrow generation of own experience. Accordingly, change in operating routines is likely to be of highly conservative nature, devis- ing well-developed and broadly tested change initiatives. Given such extensive “learning-before-doing” (Pisano, 1996: 1097) and limited exposure to explorato- ry behavioral patterns, operating routine change will primarily encompass incre- mental innovation and change to address slowly changing circumstances implied by low environmental dynamism.

Finally, different internal organizational contexts characterized by specific organ- izational attributes (i.e., age, size and changes in the level of vertical integration) and specific levels of a process innovation mind-set seem to foster different ap- proaches to operating routine change. This finding is illustrated by the outer ar- rows in Figures 2.1/2.2, which are based on the descriptive information provided in Table 2.2. It seems that the level of an organization’s process innovation mind- set distinguishes between an adaptation and opportunity-seeking mode towards operating routine change. More concretely, the higher the level of process inno- vation mind-set in an organization, the more likely is an opportunity-seeking ap- proach. Furthermore, it seems that organizational attributes, such as age, size and changes in the level of vertical integration are aligned with a flexibility or effi- ciency-oriented approach to operating routine change. While younger, smaller and disintegrating organizations are more likely to take a flexible stance towards routine change, older, larger and vertically integrating organizations are equipped with the resources and experience needed to follow an efficiency-approach.

Analytic 0 0,5 1 0 0,5 1 Efficiency Codification Flexibility

Adaptation Frequency Opportunity Seeking