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引用次数: 0
摘要
本研究通过考虑流程数字化的调节作用，探讨了家族企业地位与管理控制系统（MCS）成熟度之间的关联。研究结果通过采用Marx等人（2012）提出的MCS成熟度模型，研究发现家族企业与非家族企业在MCS成熟度方面并无差异。此外，流程数字化程度与在监控管理系统中采用 IT 相关技术的概率呈正相关。数字化对家族企业地位与监控管理系统成熟度之间的关系起负调节作用，导致家族企业的监控管理系统成熟度低于非家族企业。 研究局限/启示 尽管家族企业在数字化进程中做出了类似的努力，但在采用信息技术支持的监控管理系统方面却落在了后面，这表明家族企业中代理问题的减少制约了监控管理系统的成熟度。实践意义 本研究通过考虑企业内部数字化进程与家族地位之间的相互作用，可以帮助从业人员实施更加成熟的管理监控系统，从而加强决策过程。
Family firms, management control and digitalization effect
Purpose
This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process digitalization.
Design/methodology/approach
The authors conducted an empirical analysis on a sample of 106 Italian firms, utilizing both ordinary least squares and ordered logistic regression in this study.
Findings
By resorting to the MCS maturity model proposed by Marx et al. (2012), the empirical findings reveal that family firms do not differ from their nonfamily counterparts regarding MCS maturity. Furthermore, the degree of process digitalization is positively associated with the probability of adopting IT-related technologies in MCSs. Digitalization negatively moderates the relationship between family firm status and MCS maturity, resulting in family firms exhibiting a lower MCS maturity level than their nonfamily counterparts.
Research limitations/implications
Despite similar efforts in the digitalization process, family firms lag behind in the adoption of IT-enabled MCSs, which suggests that reduced agency issues in family firms constrain the MCS maturity level.
Practical implications
This study can assist practitioners in implementing a more mature MCS by considering the interplay between internal digitalization processes and family status of the firm, thereby enhancing the decision-making process.
Originality/value
This study adds novelty to an underexplored area at the intersection of MCSs, family firms and digitalization.
期刊介绍：
■In-depth studies of major issues ■Operations management ■Financial management ■Motivation ■Entrepreneurship ■Problem solving and proactivity ■Serious management argument ■Strategy and policy issues ■Tactics for turning around company crises Management Decision, considered by many to be the best publication in its field, consistently offers thoughtful and provocative insights into current management practice. As such, its high calibre contributions from leading management philosophers and practitioners make it an invaluable resource in the aggressive and demanding trading climate of the Twenty-First Century.
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