As ‘scaling’ has gained significant attention from different stakeholders, multiple definitions have emerged, endangering the legitimacy of the area as a distinct field of inquiry. Using a mathematics perspective, we define scaling in the business context as a time-limited process of exponential growth. We then identify drivers of scaling and show that scaling for competitive advantage requires increasing returns to scale in input-output relationships (superlinear scaling). This is followed by the application of graph theory, supported with findings from a Delphi study, to demonstrate why scaling requires internal transformation. Finally, we discuss our definition's uniqueness, how it can be operationalized, and opportunities for future research.

随着“规模化”受到不同利益相关者的极大关注，出现了多种定义，危及了该领域作为一个独特研究领域的合法性。从数学的角度来看，我们将业务环境中的扩展定义为一个有时间限制的指数增长过程。然后，我们确定了规模化的驱动因素，并表明，为了获得竞争优势而进行规模化需要增加输入-输出关系的规模回报（超线性规模化）。接下来是图论的应用，并得到德尔菲研究结果的支持，以证明为什么缩放需要内部转换。最后，我们讨论了我们的定义的独特性、如何实施它以及未来研究的机会。