RT Conference Proceedings
T1 Revisiting the relationship between family management and firm performance in SMEs: the mediating effects of the use of management control systems and the achievement of technological innovation
T2 La relación entre gestión familiar y desempeño en las pymes: los efectos mediadores del uso de sistemas de control de gestión y los logros en la innovación tecnológica
A1 Duréndez-González-Guillamón, Antonio
A1 Santos, José-António C.
A1 Ruiz-Palomo, Daniel
A1 Diéguez-Soto, Julio
K1 Pequeñas y medianas empresas
AB We study the influence of family management on firm performance in SMEs, analysing the mediating role of management control systems and the achievement of technological innovation in the former relationship. We used data from a survey addressed to firm managers in Murcia (Spain) and we checked our models using Partial Least Squares (PLS). We find empirical support for a positive mediating influence of management control systems and the achievement of technological innovation on the relation between family management and firm performance. Hence, the higher is the use of management control systems and the greater the creation of technological innovation, the more likely it is that family-managed firms perform better. Moreover, we show that the use of management control systems has both a direct and indirect –through its incidence on the obtaining of TI- influence on firm performance. Therefore, our paper stresses the importance of considering that family managers may utilize management control systems and the obtaining of technological innovation as a mean to improve firm performance
YR 2018
FD 2018-11-26
LK https://hdl.handle.net/10630/16957
UL https://hdl.handle.net/10630/16957
LA spa
NO Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech.
DS RIUMA. Repositorio Institucional de la Universidad de Málaga
RD 20 ene 2026