2022
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Revista de Contabilidade e Organizações
Itzhak David Simão Kaveski et al., « Stewardship behavior and managerial performance in family businesses », Revista de Contabilidade e Organizações, ID : 10670/1.n40dbi
"This study analyzed the influence of the stewardship behavior of non-family managers on the managerial performance of family businesses. Additionally, it analyzed the mediating effect of formal and informal control systems on this relationship. A survey was carried out with 199 managers of Brazilian family businesses, and structural equation modeling was applied to analyze the data. Results showed a positive influence of stewardship behavior on task and contextual performance, with the intervention of the management control systems. Formal control systems influence the effect of stewardship behavior on task and contextual performance, while informal control systems help explain only the effect on contextual performance. The study answered the call for more research on family businesses and revealed that behavioral variables of non-family managers influence performance. The findings prompt these companies to intensify the stewardship behavior of these managers, given its effects on managerial performance."