Management control systems and performance in small and medium family firms


  • Antonio Duréndez Gómez-Guillamón Department of Accounting and Finance, Faculty of Business Studies, Technical University of Cartagena, Calle Real, 3, 30201 Cartagena, Spain Spain
  • Daniel Ruíz-Palomo Department of Accounting and Finance, Faculty of Economics and Business Administration, University of Málaga, Campus de El Ejido, 6, 29071 Málaga, Spain Spain
  • Domingo García-Pérez-de-Lema Department of Accounting and Finance, Faculty of Business Studies, Technical University of Cartagena, Calle Real, 3, 30201 Cartagena, Spain Spain
  • Julio Diéguez-Soto Department of Accounting and Finance, Faculty of Economics and Business Administration, University of Málaga, Campus de El Ejido, 6, 29071 Málaga, Spain Spain



Family firm, SME, Management control systems, Performance


The purpose of this paper is to analyze whether family influence impacts on the degree of utilization of the management control systems (MCS), and the relationship between the former and performance. To this end, this study was carried out using a sample of 900 Spanish SMEs, both family and non-family businesses. The findings show that family businesses use less management control systems than non-family firms and that the use of MCS has a positive influence on business performance. This study is useful for firm managers and practitioners as it can encourage them to develop systems that allow control of the firm direction and improve the firm's competitiveness.


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How to Cite

Duréndez Gómez-Guillamón, A., Ruíz-Palomo, D., García-Pérez-de-Lema, D., & Diéguez-Soto, J. (2016). Management control systems and performance in small and medium family firms. European Journal of Family Business, 6(1).



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