Préstamos a familiares, empresas familiares

Préstamos a familiares

Los préstamos a familiares pueden ser algo muy agradable. ¡Claro que es una prestación agradable si estos créditos los hacemos bien! Y en contraparte, algo muy, muy desagradable si desde el inicio no hacemos bien los planteamientos.

Para empezar hay que definir varias puntos con el que solicita el préstamo al negocio, a la familia o al dueño del patrimonio: ¿Será con intereses o sin intereses? ¿Será a cuenta de alguna retribución o dividendos esperados? ¿Será a fondo perdido como un gesto de apoyo familiar? ¿O será parte de un legado o una herencia pre establecida?

Estos puntos son muy importantes, ya que en la definición está el trato que se le dará a cada caso. Si tomamos el caso de que el préstamo es con intereses, también habrá que definir el plazo del pago que se está otorgando. Y como estamos entre familiares y todos somos “muy buenitos”, nadie piensa que en el adeudo pueda haber demoras ya que cualquier circunstancia se puede dar.

Seguramente nadie estará pensando en que el deudor se vuelva moroso por razones personales, que simplemente no quiera pagar porque es su estilo de manejar las deudas, que se sienta demasiado en confianza y “se le olvide que debe”, o que en el peor de los escenarios pueda ser una deuda impagable.

Como en esta sociedad pareciera que es moneda en curso castigar al cumplido y pedir perdón al incumplido, es necesario que se haga un convenio por escrito determinando el monto, plazo, condiciones; y en el que no está por demás establecer lo que se hará en caso de mora o impago.

Si las condiciones anteriores son razonables y el deudor los acepta ya no habrá motivo para que se quiera hacer el ofendido o el sentido cuando se le pida que cumpla con su compromiso. Al final de cuentas es una deuda contraída con el patrimonio familiar que afecta a todos, y en un futuro a la falta del padre, si éste es el que otorgó el préstamo, ya se imaginarán las escenas, chantajes emocionales, versiones, etc.

Por: Sergio Armendáriz

Continuar leyendo “Préstamos a familiares, empresas familiares”

Comparte:

Empresa familiar y familia empresaria

Tengo una empresa familiar, ¿y una familia empresaria?

Cuando se crea una empresa familiar se encuentra el fundador o grupo de fundadores (familiares) que descubren un mercado y detectan una oportunidad de negocio, establecen una empresa, la hacen crecer y además, tienen la voluntad de que se perpetúe en el tiempo a través de la familia empresaria.

En la empresa existe un marco normativo de leyes mercantiles que regulan sus órganos y funcionamiento, en el caso de la familia no existe esta estructura legal, sino que cada familia debe establecer sus reglas, órganos y funcionamiento para dotarse de su propio sistema de gobierno familiar.

Estas reglas y normas se establecen regularmente por medio de un Protocolo Familiar en el cual se inicia un proceso de dialogo y comunicación que pueda lograr una transparencia en la información concerniente a la empresa, la familia y el patrimonio. Para que esto se pueda implementar en la práctica es necesaria la acción propia de los padres para que los miembros de la familia compartan valores, una visión con respecto a la empresa y una actitud proactiva frente a las implicaciones que se presentan en la aplicación diaria de las mismas.

A partir de la elaboración del protocolo, se suele constituir una instancia, el Consejo de Familia que es el lugar donde se plantean los deseos, aspiraciones y en ocasiones exigencias de la familia con respecto a la empresa. Sus principales funciones son:

  • Ofrecer oportunidades de desarrollo para los miembros de la familia por medio de recursos y educación.
  • Formar e informar a los accionistas familiares, presentes y futuros.
  • Apoyar a los miembros de la familia a identificar sus necesidades, objetivos y expectativas.
  • Definir las políticas sucesorias
  • Analizar la aplicación de los acuerdos contenidos en el Protocolo Familiar
  • Velar por el buen clima relacional, la calidad de la comunicación y la armonía familiar, proponiendo soluciones en los conflictos entre familiares.
  • Dirigir las decisiones trascendentales sobre el patrimonio de la familia.

A través de este Órgano de Gobierno, en el Consejo Familiar se pretende mantener a la familia unida y comprometida con los diferentes roles que les corresponda desempeñar, como formar parte de la actividad laboral de la empresa, en su administración o como accionista. La clave está en preparar a la familia en el desarrollo de su patrimonio empresarial.

Dr. José Ángel Vázquez Villalpando

Director del Centro de Empresas Familiares de UDEM

Continuar leyendo “Empresa familiar y familia empresaria”

Comparte:

El capital social en las Empresas Familiares

Al estudiar las empresas familiares se establece que una de las ventajas competitivas más importantes para este tipo de empresas se basa en como las familias dueñas, llevan a cabo su estrategia definida desde la perspectiva del logro de resultados y objetivos. Son diversos los recursos a los cuales este tipo de empresas tienen acceso, sin embargo, la clave resulta en tener la capacidad de alinearlos al modelo del negocio, para así, generar una ventaja competitiva y como consecuencia, crear valor.

Dentro de estos recursos, el capital social definido como un medio intangible, que permite a personas y grupos obtener beneficios por medio de las relaciones sociales basadas en la confianza, reciprocidad y cooperación el cual es desarrollado por los distintos miembros de la familia, tiene un papel fundamental en la estructura de las distintas estrategias y procesos dentro de una empresa.

Los Directores de Empresas Familiares que sean capaces de crear relaciones con su entorno mediante la búsqueda de nuevos clientes, alianzas con sus proveedores, la permanencia en organizaciones representativas y el desarrollo de actividades funcionales que ayuden a resolver problemas, adquieren información de gran valor estratégico que sirve para tomar decisiones e incrementar el prestigio de la empresa logrando legitimarla lo cual puede apoyar a la operación del negocio.

Este capital social difiere de otros tipos de capital como el financiero, físico o humano, y representa un capital que no está localizado en un lugar específico, sino que se encuentra inmerso en las relaciones entre los diferentes actores dentro de una red social. Sin embargo, este capital también requiere de cierto mantenimiento, tiene que ser regularmente renovado y reconfirmado para que siga siendo eficaz y contribuyendo como una estrategia de negocio para la empresa familiar.

El Centro de Empresas Familiares de UDEM promueve la relación social manifestada en los encuentros de los individuos con otros empresarios y miembros familiares lo que deriva en un intercambio de flujos de información y conocimiento para buscar la unión familiar y la continuidad de la empresa familiar.

Si estás interesado en conocer el evento más próximo, te invitamos a dar click en el Diplomado en Gestión y Dirección de empresas familaires que comenzará este 17 y 18 de mayo 2019:

DIPLOMADO: DIRECCIÓN DE EMPRESAS FAMILIARES

Dr. José Ángel Vázquez Villalpando

Director del Centro de Empresas Familiares

Universidad de Monterrey

jose.vazquezv@udem.edu

 

Comparte:

Tres estrategias para mitigar el conflicto familiar

Los estudios demuestran que en las empresas familiares la probabilidad de tener una transición exitosa de una generación a otra se va diluyendo en la tercera generación.

Sin embargo, en esta estadística no medimos si la transición hacia la tercera generación no fue exitosa por falta de involucramiento o simplemente por falta de pasión a crecer la empresa familiar de los padres.

Tampoco sabemos si en este caso la tercera generación (12%) no siguió por que deseaban crear una empresa por ellos mismos o simplemente vivir del rendimiento de la empresa.

Para estar seguros que las transiciones de patrimonio reflejen los valores y visión de los miembros es importante tomar en cuenta tres estrategias para mitigar el conflicto que la transición pueda ocasionar.

1. Asegurarse que cada miembro de la familia tenga un plan financiero que elimine inseguridad y dependencia.

2. Establecer un ambiente de aprendizaje periódico que incluya; comunicación, un plan estratégico familiar, impacto social, educación financiera, toma de decisiones y valores compartidos.

3. Crear un ambiente de contabilidad con expectativas y consecuencias en un documento familiar de políticas de gobierno.

Continuar leyendo “Tres estrategias para mitigar el conflicto familiar”

Comparte:

DIPLOMADO: DIRECCIÓN DE EMPRESAS FAMILIARES

El 17 de Mayo comenzará la 6ta. generación del Diplomado en Gestión y dirección de empresas familiares que se llevará a cabo en las salas de educación continua de la Universidad de Monterrey.

Este Diplomado está dirigido a dueños o directivos de empresas familiares que busquen impulsar la visión y el pensamiento estratégico de las familias empresarias propietarias de una empresa familiar, basándose en el concientización de la formulación e implementación del Protocolo Familiar, definir sus órganos de gobierno y los planes de incorporación de miembros de la familia a la empresa familiar.

Les compartimos la liga para que puedan visualizar el video testimonial de un empresario egresado del Diplomado 2018, quien nos platica su experiencia al haber cursado este Diplomado:

VIDEO TESTIMONIAL

Para mayor información o inscripción, puede hacerlo en el apartado de REGISTRO de la siguiente página:

REGISTRO / INFORMACIÓN DIPLOMADO

Costo de $29,000 más Iva

Descuentos NO acumulables:

  • Dos personas inscritas – 10% de descuento.
  • Tres personas inscritas – 15% de descuento.
  • Exa UdeM – 20% de descuento (número de matrícula en formato de inscripción)

HORARIO:

Cada módulo tiene una duración de 12 horas.

  • Viernes, de 9:00 a 13:00 y de 14:00 a 18:00 horas
  • Sábado, de 9:00 a 13:00 horas

FECHAS:

Módulo I: 
Viernes
17 de mayo 2019
Sábado
18 de mayo 2019
Módulo II:
Viernes
24 de mayo 2019
Sábado
25 de mayo 2019
Módulo III:
Viernes
21 de junio 2019
Sábado
22 de junio 2019
Módulo IV:
Viernes
23 de agosto 2019
Sábado
24 de agosto 2019
Módulo V:
Viernes
20 de sept 2019
Sábado
21 de sept 2019
Módulo VI:
Viernes
25 de octubre 2019
Sábado
26 de octubre 2019

Continuar leyendo “DIPLOMADO: DIRECCIÓN DE EMPRESAS FAMILIARES”

Comparte:

Corporate social responsibility practices developed by Mexican family and non-family businesses

The globalization of markets and most of all the development of countries with an emergent economy such as Mexico has generated a great interest in the business and political environment and in the population at large, about the performance of enterprises with respect to CSR in its different dimensions. CSR has been studies mainly in large enterprises (Dyer and Whetten, 2006), and to a lesser extend in micro-, small- and medium-sized enterprises.

Family businesses show certain divergences in their performance around the world, mainly due to the interaction of the family in aspects such as business ownership and management (Jorissen et al., 2005Chrisman et al., 2005, 2013Fitzgerald et al., 2010Esparza-Aguilar et al., 2016). These internal as well as external characteristics have an influence on the way, these businesses deal with the development of CSR’s practices. It is important to study these behaviors, since there are a still limited number of studies on CSR in family businesses (Fitzgerald et al., 2010Burton and Goldsby, 2009).

CSR according to the Mexican Center for Philanthropy is defined as “the conscious and congruent commitment of comprehensively fulfilling the objective of the business, internally as well as externally, considering the economic, social and environmental expectations of all its participants, demonstrating respect for people, for ethical values, the community and the environment, contributing thus to the construction of the common good” (Cajiga, 2013, p. 4). Based on the previous definition, this research is grounded on the stakeholder theory that establishes that the business is formed by various agents and is therefore responsible to a great variety of stakeholders or interest groups (Freeman, 1997).

The importance of conducting this research is to be able to contrasts results with those obtained by previous studies in diverse contexts and also because of the relevance that these businesses have due to their contribution to the gross domestic product (GDP) and employment generation in the region and the country (Chrisman et al., 2013Belausteguigoitia, 2012).

According to this, the following research questions were posed: RQ1.

Are there significant differences in the development of CSR practices between family and non-family Mexican businesses?

RQ2.

Are there characteristics of the manager/owner and of the family businesses that influence a higher development of CSR practices?

The main objective of the present study is to identify the practices of CSR developed by family and non-family MSMEs in the south of the state of Quintana Roo, Mexico, considering factors such as years of experience, university education, manager/owner’s gender as well as the size of the business. The document has been organized the following way: first, the theoretical review and previous empirical studies are presented. Second, the research methodology is described as well as the sample and the variables. In a third place, the analysis of results is presented and finally, the main conclusions of the study including limitations, implications for future research projects.

It is with growing enthusiasm that manager/owners of MSMEs are concerned about environmental, economic and social aspects as relevant factors that influence their development as well as that of diverse interest groups. There are different studies about this subject, applied mainly to large businesses and in lesser extend related to MSMEs, and even less in studies on family businesses (Fitzgerald et al., 2010).

With respect to the definition of CSR, Dahlsrud (2008) found 37 original definitions between 1980 and 2003. His analysis allows the identification of five recurrent dimensions: stakeholder, social, economic, voluntary work and environment.

Based on the previous and trying to understand the existing relationship between the different agents involved in the family business, the stakeholder’s theory offers the satisfactory framework for this research. These interest groups or stakeholders are defined as any group or individual that might get affected by the fulfillment of the business’ objectives (Freeman, 1984, 1997). In the family business, the main interest group is the family or the family group itself.

Family business and CSRFamily businesses show different characteristics in their behavior, depending basically on the way the family members interact in relation to aspects such as the business itself, ownership and management (Jorissen et al., 2005Chrisman et al., 2005, 2013Fitzgerald et al., 2010Esparza-Aguilar et al., 2016). These characteristics define the way that the business relates to CSR practices (Graafland, 2002Uhlaner et al., 2004Jo and Harjoto, 2011Bingham et al., 2011Cabeza García et al., 2014).

These behaviors were shown in Dyer and Whetten’s (2006) study, where they analyzed 261 businesses (202 non-family and 59 family businesses) that appear in the S&P 500 and compared the degree in which family and non-family businesses acted with respect to social responsibility. The results showed that the first are more socially responsible than the latter. In their study, Cabeza García et al. (2014) pointed out that for family business owners it is essential to maintain the socio-emotional character of the business, which makes them more likely to fulfill their social commitment.

In Mexico, López-Torres et al. (2015) used a sample of 297 family MSMEs in the state of Aguascalientes, applying the structural equation model in their research. Their results showed that family businesses conduct more CSR actions in the social, environmental and economic dimensions.

In other contexts, Uhlaner et al. (2004) studied 42 family MSMEs in Holland and found that the family character favors the establishment of a special relationship with the workers as well as with customers and suppliers. Graafland (2002) also showed wider interest in CSR by family businesses in Holland. Similar results were obtained in Spain by Martín and Aroca (2016) in a study with a sample of 123 MSMEs. In the USA, Jo and Harjoto (2011) showed a positive relationship between family businesses and CSR practices.

Studying businesses in five European countries, Lopez-Iturriaga et al. (2009) concluded that businesses of family ownership are more likely to adopt CSR than others with different kinds of ownership. This is confirmed by Campopiano et al. (2012), who pointed out that CSR actions in family businesses are favored by long-term planning due to the interest in preserving the business for future generations.

Based on this literature review, which defines different attitudes toward CSR practices by family businesses (Godfrey, 2005Bingham et al., 2011López-Torres et al., 2015), the following hypothesis is established:

Hypotheses

H1.The practices of CSR in their different dimensions, environmental, employees, society and customers are developed to a higher degree in family businesses than in non-family businesses.

Characteristics of the manager/owner and CSRYears of experience related to age and university education of the manager/owner are important factors that affect the development of CSR practices. These factors have been analyzed by Dawson et al. (2002) in the case of managers/owners of Australian MSMEs, where they proved that according to the experience and level of education, major importance was given to ethical behavior in everyday activities.

Besser (1998) and Fitzgerald et al. (2010) demonstrated how in the case of small family businesses, owners with positive attitude with respect to the local context are prone to occupy leadership positions and participate in philanthropic projects. These authors proposed that individuals with higher education levels are interested in participating as leaders in organizations of local and social character, in those situations where the business is vulnerable to economic effects. Similarly, Herrera et al. (2014) in a study of 509 Spanish MSMEs (329 family and 180 non-family) found evidence that the university education of the manager/owner is one of the characteristics that is closely related to the development of CSR practices.

Based on the previous evidence related to age, experience and university education of the manager/owner (Martín and Aroca, 2016), the following hypotheses are established:

Hypotheses

H2.CSR practices in family businesses are better developed when the manager/owner has a longer experience in the business.H3.

CSR practices in family businesses are better developed when the manager/owner has a greater university education.

The role of the women manager/owner and CSRRegarding the role that women owners have in the family business, it is very different from that of men because women are better at perceiving their management skills, they are good at communication and ease for interpersonal relationships and teamwork (Brush and Hisrich, 2000Helgesen, 1990). In this sense, women see the operation of the business and the business itself as a cooperative network of relationships instead of a simple profit center (Brush, 1992). This would explain why they are more open to sharing, less distrustful, more conciliatory, less directive, more attentive and less competitive in their business relationships (Folker, 1999). In addition, due to the traditional role they play in society, women entrepreneurs must devote themselves to two areas in their lives: family and business (Cadieux et al., 2002). Based on the foregoing with respect to the issue of gender in CSR studies, evidence shows different behaviors in business management since women have acquired a larger participation in higher management positions; women who manage these businesses are much more proactive toward the development of CSR practices (Hazlina and Seet, 2010).

Other authors pointed out the main professional and educational differences that women face due to the fact that they promote better decision making (Bear et al., 2010). This can be confirmed based on Soares et al. (2011) and Williams (2003), who found a correlation between the presence of women in higher management and the CSR activities that the business commits to.

Ibrahim and Angelidis (1994) pointed out that women center their approach on the aspects of social responsibility more so than men since they are attributed a more interactive leadership, oriented to stimulating participation and self-esteem of others, higher philanthropically instincts and a higher social sensitivity with a vision that is closer to the dimensions of CSR (Hazlina and Seet, 2010Vázquez Carrasco and López Pérez, 2010). Bernardi and Threadgill (2010) found that women have a higher presence in CSR practices, mainly in the dimensions of employees, society and philanthropy.

Based upon the previous argument, the following hypothesis is presented:

Hypotheses

H4.CSR practices in family businesses are better developed when the manager/owner is a woman.

The size of the business and CSRThe size of the business has played a fundamental role in the development of family businesses and is therefore also a factor that influences the development of CSR practices (Güler et al., 2010). This is confirmed by Niehm et al.(2008) in a study of 221 family businesses in the USA. They conducted a descriptive analysis with four demographic characteristics of small family businesses: age and academic level of the manager, place of residence, size of the business and business sector. Their results showed that only the business size and the business sector showed a significant relation with CSR, specifically in the community support dimension.

Amann et al. (2012), working with a sample of 86 family and 114 non-family businesses in Japan, found that size is a factor that significantly influences CSR practices in family businesses. Similarly, Graafland (2002) concluded that Dutch family businesses, mainly those of larger size, show a mayor interest in CSR than non-family businesses.

Based on the previous literature review, where the size of the businesses has been analyzed as a factor that explains the practices developed by these businesses (Russo and Tencati, 2009Preuss and Perschke, 2010Herrera et al., 2014), the following hypothesis can be presented:

Hypotheses

H5.CSR practices in family businesses are better developed when the size of the business is larger.

Data collection and sampleData on MSMEs in the state of Quintana Roo (Mexico) have been taken from the 2014 Economic Census of the National Institute for Statistics and Geography (INEGI, 2016). According to this information, there are 45,080 economic units that are shown in Table I.

To develop this exploratory and descriptive type of research, a cross-section analysis with a sample of 384 businesses was made. The characteristics of the businesses considered in the study were mainly micro businesses (up to 10 employees), small businesses (between 11 and 50 employees) and medium-sized businesses (between 51 and 100 employees), based on the business stratification criteria2 established by the Federal Government of Mexico (DOF, 2009).

The design of the sample was based on the principles of simple random in finite populations. A level of statistical significance of 95 percent and the maximum acceptable sampling error of 4.9 percent were assumed; the sample size required to infer the behavior of the total number of MSMEs was established at 384. This sample was distributed in 245 family and 139 non-family businesses as shown in Table II.

According to Hernández et al. (2006), the chosen method was a survey and the measuring instrument was a questionnaire applied directly to the managers and/or owners or the businesses. The questionnaire allowed obtaining study characteristic in a simple and direct manner (Sabino, 1984), it is flexible, easy and quick to apply and process (Mathers et al., 1998).

The questionnaire was designed following a review of previous empirical studies trying to incorporate the variables defined to obtain the established objectives. Once the questionnaire was designed, a pilot trial was conducted amongst faculty members versed in the subject of study. As a second step, with the intention of adjusting the questionnaire to the business reality, a trial was made with 20 MSMEs. After these tests, the modifications were made with the intention of correcting and clarifying the posted questions. The validity and reliability of the questionnaire scales were verified through the validity of contents, construct and criteria, as well as the internal consistency of the items with the Cronbach’s (1951)α coefficient.

Data on the businesses were obtained from the National Statistical Directory of Economic Units (Directorio Estadístico Nacional de Unidades Económicas). The requests to contact the interviewees were made by telephone and through e-mail, establishing a total of 420 appointments. In total, 384 valid interviews were conducted, which means a response rate of 91.4 percent. Field work was conducted in the south of the state of Quintana Roo, Mexico, in the municipalities of Othón P. Blanco, Bacalar, José María Morelos and Felipe Carrillo Puerto, between February and June 2017.

Statistical processing of the data was conducted using SPSS. The methodology consisted of the analysis of descriptive statistics in terms of the sub-samples of the differences between family and non-family businesses, sub-samples of CSR, univariate analysis through a one-way ANOVA test, factorial analysis and reliability analysis of the scales referred to the dimensions of CSR.

Variables and measures

Dependent variables

Family business

There are various empirical studies around the world that establish generic definitions of the concept of family business, in which the property and control of the business rest on the family structure and where the majority of the directive or management positions are occupied by family members (Sharma et al., 1997Cromie et al., 2001Chua et al., 2003, 2004Villalonga and Amit, 2006Miller et al., 2007Esparza-Aguilar et al., 2016). For this study, a binary variable with a 1 value for family businesses and 0 value otherwise was established.

Corporate social responsibilityThis variable has been measured taking into account previous works by Larrán et al. (2011) and validated later by Lechuga (2012), in which they established a scale to measure the level of development of CSR practices in MSMEs which is composed of four dimensions and 24 items: environment (nine items), employees (six items), society (five items) and customers (four items); this measurement structure has been used in different studies (Herrera, Larrán, Lechuga and Martínez-Martínez, 2016Herrera, Larrán, Martínez and Martínez-Martínez, 2016). To measure the level of development of these four dimensions of CSR by businesses during the two previous years, a five-point Likert scale was used (1=low and 5=high). The variable that represents each dimension is based on the arithmetic mean of the four items, resulting in a 1–5 theoretical range. Additionally, a binary variable has been used with the value of 1 for family businesses that developed more CSR practices and 0 if it is not the case.

To validate these measurements, the scale reliability was verified through the Cronbach’s (1951)α coefficient, and was checked using a factorial analysis that allowed proving that the previous indicators can be synthetized in one single factor, which adequately reflects the level of compliance to these practices. In Table III, the used items are shown, as well as the statistical tests used to validate these scales.

Independent variables

Experience

This variable represents the experience in the numbers of years of the manager/owner of the business.

Gender

This variable is measured through a binary variable that assigns a value of 1 when the manager/owner is a woman and otherwise a value of 2. This variable has been measured in similar studies (Herrera et al., 2014Martín and Aroca, 2016).

University education

This variable has been measured considering the level of education that the manager/owner has acquired at the date of this study (Barth et al., 2005Herrera et al., 2014Martín and Aroca, 2016Esparza-Aguilar et al., 2016).

Size

This variable represents the natural logarithm of the number of business employees during the study period. The number of employees has been used widely as a measurement of size in studies such as those of Westhead and Cowling (1997)Anderson and Reeb (2003) and Esparza-Aguilar et al. (2016).

Analyses

For the analysis of data and the attainment of results, this study was based on the proceedings of univariate descriptive statistics. The ANOVA test was used with the intention of examining the differences between the variables considered in the study (Hair et al., 2005).

The descriptive statistics and the ANOVA test used in this study to verify H1: the practices of CSR in their different dimensions, environmental, employees, society and customers are developed to a higher degree in family businesses than in non-family businesses as shown in Tables IV–VII. In Table IV, the environmental dimension of CSR, both in family and non-family businesses, can be observed. Results show that for every item, the development of CSR practices is greater in family businesses. The most developed practice where significant results were obtained in this dimension is the reusing and recycling of materials (3.06). Other significant practices are investments to save energy (3.04), the reduction of environmental impact in their activities (2.94), the voluntary compliance to legal environmental regulations (2.67) and the periodic environmental audits (2.25). These results are consistent with those found by Dyer and Whetten (2006)Godfrey (2005)Bingham et al. (2011) and López-Torres et al. (2015).

A shown in Table V, the CSR variable related to stable employment for their employees and society is considered very important (3.67) but is not significant enough. The practice related to the consideration of employees’ interests in decision making shows significant results (3.10). Family is an important factor in this kind of businesses, since it contributes to a healthy relation with their employees concerning itself with their development. These results confirm those found by Uhlaner et al. (2004) and Graafland (2002).

In Table VI, the results obtained on the societal dimension are shown. The practices that showed significant results and that are developed to a greater extend by family businesses are: incorporation of community interests in business decisions (2.09), support for sport and cultural activities in the community (2.64) and maintaining clear relations with local politicians (2.96). These characteristics show them more committed to the local environment and with a closer relationship with their authorities, a factor that grants them certainty and the opportunity of conserving their position in their respective markets. This is consistent with results found by Niehm et al. (2008)Cabeza García et al. (2014) and López-Torres et al. (2015).

As shown in Table VII, due to the systemic composition of family businesses where family, ownership and management interact, there is a greater concern to develop commitment with quality and fair prizes (4.2). This factor is important because of the concern of the family related to the business for future generations. Quality and fair prizes are factors that enable their competitive presence in the market.

With the obtained results that are shown in the above tables, H1 can be verified.

As shown in Table VIII, only family businesses (n=245) have been considered in this analysis to be able to contrast the results with literature on family MSMEs. When the number of years of experience of the manager/owner is considered (H2), it has been observed that the greater experience is found in those businesses that develop greater CSR practices (16.06). In general, the obtained results corroborate those found in other studies where family business is considered in terms of experience (Dawson et al., 2002). Therefore, H2 has been verified.

Regarding university education (H3), as can be seen in Table VIII, managers/owners who have a higher level of university education are those who develop more CSR practices (4.29). This could be corroborated based on the research of several authors who affirm that the level of university education is determinant for the development of CSR practices (Besser, 1998Fitzgerald et al., 2010Herrera et al., 2014Martín and Aroca, 2016). In this sense, H3 can be tested.

H4 related to CSR practices that are developed to a greater extent in family businesses when the manager/owner is female could not be corroborated. Nevertheless, women incorporated in management compete professionally with men due to their better decision making (Hazlina and Seet, 2010Bear et al., 2010). In this sense, H4 could not be verified.

Finally, a larger size of the family business (H5) measured through the logarithm of the number of employees has a positive influence on the greater development of CSR practices (1.2494). These results are consistent with several studies (Russo and Tencati, 2009Preuss and Perschke, 2010Herrera et al., 2014); therefore, H5 has been tested.

Since family businesses are very important for the development of regions and countries due to their high contributions to the GDP and the generation of employment, there is a growing interest in knowing their behavior with respect to CSR practices. In accordance with this, in the present study, the hypothesis related to CSR practices as developed by family and non-family MSMEs in the south of the stat of Quintana Roo, Mexico has been contrasted. The obtained results are consistent with other studies and show that CSR practices are developed to a greater extent by family businesses than those that are not family owned (Graafland, 2002Uhlaner et al., 2004Jo and Harjoto, 2011Bingham et al., 2011Cabeza García et al., 2014). Specifically, in the environmental (Dyer and Whetten, 2006Godfrey, 2005Bingham et al., 2011López-Torres et al., 2015) and societal dimensions (Niehm et al., 2008Cabeza García et al., 2014López-Torres et al., 2015), where results were more significant.

This can be explained considering that when there is a clear commitment and dedication of the family or family group, there will continue to be a greater development of CSR practices. On the other hand, if the business does not behave responsible with the environment, employees, society and customers, it will not be able to satisfy the interest of the members of the family and of other interest groups.

Results were contrasted with respect to the years of experience, the level of university education, the gender of the manager/owner as well of the size of the business. Results were consistent with other studies where a greater development of CSR practices in family business is possible when there is a larger experience in the business (Dawson et al., 2002), when there is a higher university education of the managers/owners (Besser, 1998Fitzgerald et al., 2010Herrera et al., 2014Martín and Aroca, 2016) and when the size of the business is larger (Russo and Tencati, 2009Preuss and Perschke, 2010Herrera et al., 2014). This indicates that family businesses need to have professional trained personnel with business experience, so that CSR can be developed more efficiently.

No significant results related to the development of CSR practices when a woman runs the family business were found; however, it is observed that women have a greater socially responsible behavior due to their dual role within the family and their participation in the business (Ibrahim and Angelidis, 1994Hazlina and Seet, 2010Cadieux et al., 2002).

Within the limitation of this research, the following can be mentioned. 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. It would be interesting as a future line of research to consider a larger sampling size and to increase the analysis to other areas of the state and the country as well as the use of other techniques of multivariable statistics. In addition, it would be interesting to consider other variables that influence the behavior toward the development of other CSR practices in these businesses as proven by the cited literature.

Finally, 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.

The highlight of the study in relation to the established theoretical assumptions and previous literature is the strong influence of the family on CSR practices related to the environmental dimension. This relationship can be explained considering that the state of Quintana Roo is one of the main tourist centers of Mexico. For the most part, the study sample is composed of companies related to this economic sector such as hotels, restaurants and commerce.

These companies are subject to strict rules and control measures related to sustainable development such as reusing and recycling of materials, investment in energy savings, as well as the treatment of waste or water discharges in natural spaces. In this sense, the family business is more socially responsible than the non-family one; therefore, its business objective goes beyond the maximization of profits. It also provides information to government institutions for the establishment of public policies targeted for an increase of CSR activities by businesses in the area. Managers and/or owners can understand the importance of implementing CSR activities within the business as a competitive strategy. It is also important for universities since the results can be used to upgrade study programs as well as for professors/researchers so that they continue developing science for all interested parties

Comparte:

¿Sucesión en la Empresa?

“Un exitoso hombre de negocios se estaba haciendo viejo y sabía que era el momento de elegir un sucesor para hacerse cargo del negocio.

En lugar de elegir uno de sus gerentes o sus hijos, decidió hacer algo diferente. Él llamó a todos los jóvenes ejecutivos de su compañía en conjunto.

Dijo: “Es hora de que me retire y elegiré el próximo Director . He decidido elegir a uno de ustedes. ” Los jóvenes ejecutivos se sorprendieron, pero continuó el jefe. “Hoy voy a dar a cada uno de ustedes una semilla- una muy especial semilla. Quiero que planten la semilla, le pongan agua y vuelvan aquí dentro de un año con lo que ha crecido de la semilla que les he dado.
Luego juzgaré las plantas que traigan y el dueño de la planta que yo elija será el próximo Director.

Un hombre, llamado Jim, estaba allí ese día y al igual que los otros, recibió una semilla. Fue a su casa y con entusiasmo le contó a su esposa la historia. Ella le ayudó a conseguir un bote, la tierra, la composta y plantó la semilla. Todos los días, añadía agua y miraba si había crecido algo la planta. Después de unas tres semanas, algunos de los otros ejecutivos comenzaron a hablar de sus semillas y de las plantas que comenzaban a crecer.

Jim miraba su semilla, pero nada que crecía.

Tres semanas, cuatro, cinco semanas pasaron, todavía
nada.

Por ahora, otros hablaban de sus plantas, pero Jim no tenía una planta y se sentía un fracaso.

Pasaron seis meses – aún no había nada en el bote de Jim. Sólo sabía que había dañado su semilla. Todo el mundo tenía árboles y plantas altas, pero él no tenía nada. Jim no le dijo nada a sus colegas, sin embargo, mantuvo regando y fertilizando la semilla – deseaba que la semilla creciera.

Un año pasó y por último todos los jóvenes ejecutivos de la empresa trajeron sus plantas delante de el Director general para la inspección.

Jim le dijo a su esposa que no iba a llevar un bote vacío. Pero ella le pidió que fuera honesto acerca de lo sucedido. Jim se sintió mal, pensó que iba a ser el momento más embarazoso de su vida, pero sabía que su esposa estaba en lo cierto. Tomó su bote vacío y lo llevo a la sala de juntas.

Cuando Jim llegó, se sorprendió de la variedad de plantas cultivadas por los demás ejecutivos. Eran hermosas – en todas las formas y tamaños. Jim puso el bote vacío en el suelo y muchos de sus colegas se rieron, algunos sentían pena por él!
Cuando el Director llegó, examinó la habitación y saludó a sus jóvenes ejecutivos.

Jim sólo trató de esconderse en la parte posterior. “Vaya, qué grandes plantas, árboles y flores que han crecido,” dijo el Director . “Hoy en día uno de ustedes será nombrado Director en reemplazo mío!”

De repente, el Director vio a Jim en el fondo de la sala con su bote vacío. Ordenó al Gerente Financiero traerlo al frente. Jim estaba aterrorizado. Pensaba, ‘El Director sabe que soy un fracaso! Tal vez me va a despedir! ”

Cuando Jim llegó a la parte delantera, el Director le preguntó qué le había pasado a la semilla – Jim le contó la historia.

El Director pidió a todos sentarse, excepto Jim. Miró a Jim, y luego anunció a los jóvenes ejecutivos, “He aquí a mi lado su nuevo Director !

Su nombre es Jim! Jim no lo podía creer.

“¿Cómo podía ser el nuevo Director ? Dijeron los otros.

A continuación, dijo el Director : ‘Hace un año, les di a todos en esta sala una semilla. Yo les dije que tomaran la semilla, la plantaran, la regaran con agua y la trajeran de vuelta a mi hoy. Pero yo les di a todos semillas muertas – no era posible que crecieran.

Todos ustedes, a excepción de Jim, me han traído árboles, plantas y flores. Cuando encontraron que la semilla que yo les di no crecería, la sustituyeron por otra semilla . Jim fue el único con el coraje y la honestidad que me trajera un bote con mi semilla que le di.
Por lo tanto, él es el que será el nuevo
Director ! ”

Recuerden:

* Si plantas honestidad, recogerás confianza

* Si plantas bondad, cosecharás amigos

* Si plantas humildad, cosecharás grandeza

* Si plantas perseverancia , cosecharás felicidad

* Si trabajas duro,
cosecharás el éxito

* Si plantas perdón, cosecharas la reconciliación

¿Quieres conocer más acerca de las empresas familiares?

http://7° FORO INTERNACIONAL DE EMPRESAS FAMILIARES

Comparte: