Books by Antonio Duréndez
Universidad Politécnica de Cartagena
Book Chapters by Antonio Duréndez
Papers by Antonio Duréndez
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Innovar-revista De Ciencias Administrativas Y Sociales, 2011
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 2016
El objeto de este trabajo es analizar el grado de utilización de los SCG de la empresa familiar y... more El objeto de este trabajo es analizar el grado de utilización de los SCG de la empresa familiar y su relación con el rendimiento. Para ello se lleva a cabo un estudio sobre una muestra de 900 empresas españolas, familiares y no familiares. La complejidad y dinamismo del actual entorno empresarial hace necesario un profundo conocimiento de las organizaciones y de cuáles son las variables o factores que pueden considerarse claves para su éxito competitivo. El presente trabajo se ha desarrollado en el marco de la Teoría de la Contingencia y la Teoría de los Recursos y Capacidades, contribuyendo con nueva evidencia empírica al cuerpo de la literatura, mostrando la necesidad que tiene la empresa familiar de establecer mecanismos de control de su gestión para conseguir un correcto equilibrio de su crecimiento y rentabilidad. Los resultados ponen de manifiesto que la profesionalización es la que promueve el uso de los SCG en las empresas familiares. Aquéllas empresas familiares que son ges...
This monograph includes the research results of the V4 Survey 2013-2014 prepared and conducted wi... more This monograph includes the research results of the V4 Survey 2013-2014 prepared and conducted within the project no. StG-21310034 entitled “Patterns of Business Internationalization in Visegrad Countries – In Search for Regional Specifics” financed by the International Visegrad Fund in the years 2013-2014 and coordinated by Cracow University of Economics (Poland) in the cooperation with four partner universities (University of Economics in Prague, Czech Republic; University of Miskolc, Hungary; Slovak University of Agriculture in Nitra, Slovakia; Gdańsk University of Technology, Poland) and three associate partners (Fachohochschule Joanneum in Graz, Austria; University of Zagreb, Croatia; as well as Technical University of Cartagena, Spain).The project has been mainly financed by the International Visegrad Fund based in Bratislava within the scheme of Standard Grants and co-financed by Cracow University of Economics. The project has aimed to integrate researchers from V4 countries ...
Managerial Auditing Journal, 2003
The usefulness of the auditor’s report is sometimes called into question, the validity of the inf... more The usefulness of the auditor’s report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out exactly how important the audit report is in the investment decisions that analysts make, as well as in lending decisions made by credit institutions. In this sense, the respondents are asked about the source they consider relevant when making decisions, that is to say, the influence the auditor’s opinion (clean, qualified, adverse or disclaimer) has when investing in and financing companies. The results show that users of audit reports consider the information provided in the auditor’s opinion as useful and important when making decisions, both regarding their decisions of investing in and financing companies as well as the amount of the investment or the loan to grant.
the aim of this paper is to research on organizational culture and management of family firms. We... more 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.
... sin endeudamiento suelen ser en mayor proporción empresas en las que existen relaciones famil... more ... sin endeudamiento suelen ser en mayor proporción empresas en las que existen relaciones familiares entre sus gestores (Agrawal y Nagarajan, 1990). ... Las empresas familiares se enfrentan a problemas de mala gestión debido a que el fundador tratará de que sus familiares ...
Un beau livre qui, par sa forme et son contenu, ne manquera pas d'intéresser les lecteurs, à la f... more Un beau livre qui, par sa forme et son contenu, ne manquera pas d'intéresser les lecteurs, à la fois par les résultats dégagés de diverses études et par la méthodologie mise en oeuvre dans chacun des cas présentés. Comme c'est presque toujours ainsi lorsqu'il s'agit d'une oeuvre collective, l'ouvrage émane d'un colloque, Entrepreneurship, Culture, finance an Economic development, tenu à Caen en juin 2008, soit tout juste avant l'avènement de la crise financière, à laquelle il est fait allusion dans la conclusion. L'histoire ne dit pas si le français fut d'usage à cette occasion… même si, avec huit représentants, les Hexagonaux furent les plus nombreux à collaborer à l'ensemble, suivis de très près par leurs collègues de la péninsule ibérique. Viennent ensuite quelques Bataves entre autres Italiens, un Hongrois, et, perdu dans cet aréopage, un Américain du Mid-West. En se rapportant à la contribution de D. G. Pérez de Lima et d'A. Duréndez (p.165), on obtient une bonne idée de la façon dont chacun des auteurs, se conformant à de sages directives, a pu tirer son épingle du jeu. En effet, le lecteur se voit offrir : le cadre théorique utilisé, une revue de la littérature conduisant à la définition des hypothèses auxquelles succèdent les explications d'ordre méthodologique, la description des variables et, bien sûr, les résultats que chapeaute une conclusion comme il se doit. Pour ce qui se rapporte aux questions reliées à la méthodologie, les fans du quantitatif seront bien servis car, mis à part une contribution faisant appel à l'approche qualitative (l'auteur s'en excuse presque ; voir infra), on obtient partout des tableaux sophistiqués émanant d'analyses statistiques rigoureuses chaque fois présentées par une série d'équations servant d'appui aux résultats ainsi dégagés. Dans leur introduction, les responsables de l'ouvrage ne manquent pas de signaler que les économies de la vieille Europe sont nettement moins entrepreneuriales que celles des autres parties du globe. On s'appuie ici sur les études d'Audrestch, de loin l'auteur le plus cité par les uns et les autres, et sur le fameux GEM. Les problèmes de financement expliqueraient une telle situation surtout en comparant avec ce qui prévaut aux États-Unis où, à ce chapitre, les entrepreneurs sont loin d'être laissés pour compte. Ce livre comprend quatre parties.
Financial Innovation
Previous literature showed mixed results about the impact of CEOs’ financial literacy (CFL) on sm... more Previous literature showed mixed results about the impact of CEOs’ financial literacy (CFL) on small and medium-sized enterprises’ (SMEs) innovation. This relationship can be motivated by relevant variables, which are missing in the previous literature and make a difference as mediators. In this sense, based on the theoretical framework related to upper echelon theory and resource-based view, this study focuses on the mediating effect of risk-taking attitude and management control systems (MCS) variables. Empirical data from 310 SMEs gathered using a qualitative research questionnaire are analyzed using structural equation modeling methodology. Specifically, estimations are carried out considering the partial least square method. Findings show that MCS and managers’ risk attitudes fully mediate the relationship between financial literacy (FL) and innovation. Between these two mediating variables, the implementation of MCS stands out because it also enables the mediating effect of CE...
International Journal of Disaster Risk Reduction
Currently, many institutions and academics are working to establish strategies of economic recove... more Currently, many institutions and academics are working to establish strategies of economic recovery with the aim of mitigating the short- and long-term impacts of the COVID-19 crisis. The main aim of this study is to analyze how this crisis has impacted Spanish SMEs, considering their operating, financial, and investment activities. We also analyze the initiatives or public policies that SME managers consider necessary in order to face the effects of COVID-19. To do this, an empirical study has been carried out based on information from 612 Spanish SMEs, estimating a PLS research model. The results are useful to companies and different economic and social agents, providing information to facilitate decision-making to overcome pandemic crisis mainly in the economic and strategic spheres.
European Journal of Family Business, 2016
The purpose of this paper is to analyze whether family influence impacts on the degree of utiliza... more 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.
International Journal of Entrepreneurship and Innovation Management
Journal of Family Business Strategy
Australian Accounting Review
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Books by Antonio Duréndez
Book Chapters by Antonio Duréndez
Papers by Antonio Duréndez