Innovative culture, management control systems and performance in small and medium-sized Spanish family firms
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1 avril 2011
- handle: 10670/1.6qpjki
info:eu-repo/semantics/openAccess
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Cultural sociology Culture--Social aspects Sociology of cultureCiter ce document
Antonio Duréndez et al., « Innovative culture, management control systems and performance in small and medium-sized Spanish family firms », Innovar, ID : 10670/1.6qpjki
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Résumé
The aim of this paper is to research on organizational culture and management of family firms. We identify family-firms innovative culture and assess the relationship between organizational culture, management control systems (MCS) use and their effects on performance of SME family-firms. With this purpose, we carry out an empirical analysis on a sample of Spanish SMEs (285 family and 151 non-family firms). Results show that (1) family-firms have a more hierarchical culture and a lesser extent of MCS use than non-family firms have, and (2) an innovative culture and the use of MCS have positive influences on family-firm performance.