The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms

José Luis Esparza-Aguilar, Domingo García-Pérez- de-Lema and Antonio Duréndez
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José Luis Esparza-Aguilar: Universidad de Quintana Roo, México
Domingo García-Pérez- de-Lema: Universidad Politécnica de Cartagena, Spain
Antonio Duréndez: Universidad Politécnica de Cartagena, Spain

Tourism Economics, 2016, vol. 22, issue 5, 1104-1120

Abstract: 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.

Keywords: accounting information; family firm; hospitality; management control systems; medium-sized enterprises; performance (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:sae:toueco:v:22:y:2016:i:5:p:1104-1120

DOI: 10.5367/te.2015.0515

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