Innovative culture, management control systems and performance in small and medium-sized Spanish family firms
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2011
- handle: 10670/1.z5b9i2
- 0121-5051
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http://www.redalyc.org/revista.oa
INNOVAR. Revista de Ciencias Administrativas y Sociales
Mots-clés
Administración y Contabilidad culture innovation Family firm performance management control systemsSujets proches
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. Revista de Ciencias Administrativas y Sociales, ID : 10670/1.z5b9i2
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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."