Management control systems and their effect on the performance of Mexican family businesses: an empirical study for the tourism sector.

  • José Luis Esparza Aguilar
  • Antonio Duréndez Gómez Guillamón
DOI: https://doi.org/10.33937/reveco.2011.23
Keywords: Family firm, MCS, performance, MSME, tourism sector

Abstract

The aim of this work is to analyze the main differences of the implementation of management control systems (MCS) and its relation with the performance of the micro, small and medium (MSME) family and non-family Mexican tourist firms. In this empirical research, a sample of 122 tourist MSMEs family tourist from Quintana Roo state (México) was used, composed by 72 family and 50 non-family firms. The results show that the family firms implement MCS to a lesser extent than non-family firms. Additionally, it was obtained empirical evidence that the non-family firms that implement MCS obtain higher performance.

Published
2011-01-04
How to Cite
Esparza Aguilar, J. L., & Gómez Guillamón, A. D. (2011). Management control systems and their effect on the performance of Mexican family businesses: an empirical study for the tourism sector. Journal of Economics, Faculty of Economics, Autonomous University of Yucatan, 28(76), 81. https://doi.org/10.33937/reveco.2011.23
Issue
Vol 28 No 76 (2011): Primer Semestre 2011 Vol. XXVIII Num.76
Section
Original Articles

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