Una propuesta metodológica para el análisis de la eficiencia de las pequeñas y medianas empresas familiares

  1. Herrera Madueño, Jesús
  2. Larrán Jorge, Manuel
  3. Sánchez Gardey, Gonzalo
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2012

Número: 154

Páginas: 291-308

Tipo: Artículo

DOI: 10.1080/02102412.2012.10779726 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Los distintos trabajos que han explorado los efectos de la propiedad y el control familiar sobre la efi ciencia de las pequeñas y medianas empresas han llegado a conclusiones dispares e incluso, en muchos casos, contradictorias. Este trabajo discute las limitaciones presentes en este tipo de estudios y, partiendo de ellas, propone un modelo específi co de análisis centrado en dos elementos básicos: 1. una variable categórica ordinal que permite diferenciar tres niveles de «carácter familiar» de las empresas, y 2. una medida multidimensional de efi ciencia propuesta a partir del modelo Data Envelopment Análisis (DEA).

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