Purpose – The purpose of this paper is to assess the factors identified in the model of influence of family relationships in a process of succession. Design/methodology/approach – To that end, an exploratory factor analysis of a model is conducted. Such model includes four factors: family cohesion and adaptability, family commitment with the business, the relationship between the owner-manager and the successor, and the planning and training of the successor. Findings – The results confirm the relevance of the four factors used and enable the authors to identify the structure of their coefficients within each factor. Originality/value – Family involvement constitutes one of the most influential factors in the complex management of family businesses, as it can even threaten their survival. One of the most critical moments in the life of a family business is the interaction during the succession process. Therefore, the succession process continues to be a topic of growing interest to researchers in the family business literature. Given the importance of family business succession.

This study analyses how the implementation of accounting and financial information and management control systems affect the performance of family and non-family micro, small and medium-sized enterprises (MSMEs) in the hospitality sector in Quintana Roo State (Mexico). The authors carried out a cross-sectional study with a sample of 122 family and non-family tourism MSMEs (composed of 72 family and 50 non-family firms). A survey was used to collect the data. The results show that managers of family firms in the hospitality sector use less accounting and financial information in their decisions than those of non-family firms. The findings also imply that hospitality family firms maintain less formalized management control systems than non-family firms in terms of the timeliness, aggregation and integration of economic and financial information in the decision-making process.

Purpose The purpose of this paper is to identify the CSR practices developed by Mexican family and non-family MSMEs. The study also aims to compare the CSR practices carried out by family and non-family businesses in a country with an emergent economy. Design/methodology/approach The paper opted for an exploratory study using a sample of 384 businesses was selected in the southern state of Quintana Roo, Mexico, distributed in 245 family and 139 non-family businesses and a questionnaire was applied directly to the managers/owners. Findings The results show that family MSMEs develop CSR practices to a higher extent than non-family ones, mainly on environment and societal dimensions. In addition, CSR practices in family-owned enterprises develop to a higher extent when the manager/owner has more years of experience in the business, has a higher university education and the size of the business is larger. Research limitations/implications The study was developed exclusively with a MSMEs sample with a scope only on the southern part of Quintana Roo, Mexico; the shortage of business databases and the stratification of businesses based exclusively on the number of employees. This work presents information that contributes to the state of the art, broadening the existing literature related to CSR in businesses of a country with an emergent economy and an environment where the tourism and commercial sectors predominate. Practical implications This paper provides information to government institutions for the establishment of public policies targeted for an increase of CSR activities by businesses in the area. Manager and/or owners can understand the importance of implementing CSR activities within the business as a competitive strategy. It is also important for universities, professors/researchers and for all interested parties. Originality/value This paper provides theoretical and empirical evidence about CSR practices carried out among family and non-family MSMEs in an emergent economy.

A la empresa donde miembros de una misma familia participan de su propiedad y gestión, y existe voluntad de continuidad, se le conoce como empresa familiar. Una de sus características distintivas es la consecución de intereses tanto económicos como no económicos; por ello, la noción de desempeño en la empresa familiar es más compleja y su estudio es aún escaso. El objetivo del trabajo fue analizar el desempeño financiero y la riqueza socioemocional en empresas mexicanas familiares y no familiares. Para lograrlo, se realizó una encuesta a una muestra de 585 empresas instaladas en los estados de Tamaulipas, Puebla y Quintana Roo (México). El cuestionario fue dirigido exclusivamente a sus gerentes y propietarios. Los datos fueron analizados por medio de técnicas estadísticas descriptivas y univariantes. Los resultados destacan diferencias significativas en el desempeño financiero y la riqueza socioemocional entre las empresas familiares y las empresas no familiares participantes.

El objetivo del trabajo es analizar los factores internos que influyen en la supervivencia de las pequeñas empresas (micro y pequeñas). Para ello se ha utilizado una muestra de 221 negocios en el sur del estado de Quintana Roo (México), a través de la aplicación de una