Cultura financiera en la empresa familiar

  1. Duréndez Gómez-Guillamón, Antonio 1
  2. Mariño Garrido, Teresa 2
  1. 1 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

  2. 2 Novacaixagalicia Business School, Vigo
Revista:
FAEDPYME International Review - FIR

ISSN: 2255-078X

Año de publicación: 2013

Volumen: 2

Número: 3

Páginas: 9-17

Tipo: Artículo

DOI: 10.15558/FIR.V2I3.32 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: FAEDPYME International Review - FIR

Resumen

Estudios previos han demostrado que las empresas familiares son muy diferentes a las no familiares, puesto que su carácter familiar y la relación familia-empresa les imprime unos rasgos y una cultura propia que le suponen cualidades diferenciadoras. De igual forma, la identificación de una estructura financiera y una jerarquía financiera única en el caso de las empresas familiares nos conduce a plantear una investigación en torno a la existencia de una cultura financiera propia de las empresas familiares. Para ello, se ha llevado a cabo un análisis de corte transversal mediante una encuesta dirigida a una muestra representativa de 837 empresas. Los resultados confirman que el carácter de la empresa es un factor discriminante de la cultura financiera al presentar las empresas familiares un menor grado de cultura financiera que las empresas no familiares. De forma que las empresas familiares se apoyan en menor medida que las no familiares en la opinión de sus directores financieros para las decisiones gerenciales en el área de financiación, están menos informadas de las fuentes financieras alternativas a las tradicionales y la importancia que le conceden a la formación del departamento de administración y financiero es también menor.

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