La internacionalización de las empresas familiares españolas a través de grupos empresariales: factores que afectan a la rentabilidad y el efecto moderador de la naturaleza familiar del negocio

The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business

  • M. Carmen Pérez López Universidad de Granada
  • Mª Elena Gómez Miranda Universidad de Granada
  • Eva Argente-Linares Universidad de Granada https://orcid.org/0000-0002-2964-8770
  • Lina López-Sánchez Universidad Pedagógica y Tecnológica de Colombia
Palabras clave: Empresas familiares, Grupos empresariales, Rendimiento, Rentabilidad, Propiedad, Cultura organizacional

Resumen

Las empresas familiares españolas están llevando a cabo un importante proceso de internacionalización mediante la creación de grupos empresariales con empresas de países emergentes. Específicamente, Marruecos es el principal destino de la inversión española en África. En este artículo se analiza la repercusión de factores relacionados con la propiedad, la gestión y la cultura organizativa en el rendimiento de grupos empresariales creados por empresas españolas y marroquíes. Además, se examina el posible efecto moderador de la naturaleza familiar de la empresa española en estas relaciones. Se han analizado 252 grupos empresariales; de ellos, 124 han sido creados por empresas españolas de carácter familiar y 128 por empresas españolas no familiares. La información se ha obtenido a través de una encuesta realizada en el año 2013.

Los resultados, aplicando regresión lineal, muestran que el rendimiento del grupo empresarial, medido por la rentabilidad, aumenta cuando hay mayor proporción de propiedad de la empresa familiar española, cuando hay mayor número de gerentes marroquíes, cuando el enfoque de gestión se orienta a los resultados y cuando la toma de decisiones está centralizada. Además, el carácter familiar de la empresa española tiene un efecto moderador en la relación de la rentabilidad del grupo empresarial con dos de las variables analizadas, concretamente, el porcentaje de propiedad española y la centralización de la toma de decisiones.

Los resultados de este estudio podrían ayudar a aclarar una cuestión de importancia en el ámbito profesional y académico. Tanto los propietarios como los gerentes de empresas familiares pueden usar los resultados de esta investigación para entender mejor cómo ciertas características de la gestión de grupos empresariales pueden afectar a su rendimiento y, consecuentemente, al éxito del proceso de internacionalización.

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Biografía del autor/a

M. Carmen Pérez López, Universidad de Granada

Departamento de Contabilidad y Finanzas, Facultad de Ciencias Económicas y Empresariales, Universidad de Granada, Granada (España)

Mª Elena Gómez Miranda, Universidad de Granada

Departamento de Contabilidad y Finanzas, Facultad de Ciencias Económicas y Empresariales, Universidad de Granada, Granada (España)

Eva Argente-Linares, Universidad de Granada

Departamento de Contabilidad y Finanzas, Facultad de Ciencias Económicas y Empresariales, Universidad de Granada, Granada (España)

Lina López-Sánchez, Universidad Pedagógica y Tecnológica de Colombia

Universidad Pedagógica y Tecnológica de Colombia (Colombia), Tunja, Boyacá, Colombia

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Publicado
01-01-2018
Cómo citar
Pérez López, M. C., Gómez Miranda, M. E., Argente-Linares, E., & López-Sánchez, L. (2018). La internacionalización de las empresas familiares españolas a través de grupos empresariales: factores que afectan a la rentabilidad y el efecto moderador de la naturaleza familiar del negocio. Revista De Contabilidad - Spanish Accounting Review, 21(1), 82-90. https://doi.org/10.1016/j.rcsar.2017.09.002
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