Link between managers’ financial competencies and perceived performance of small and medium-sized enterprises: The moderating role of the family status.
Link between managers’ financial competencies and perceived performance of small and medium-sized enterprises The moderating role of the family status.pdf
[en] This study tests the relationship between managers’ financial competencies and perceived performance as well as the moderating role of the family status of small and medium-sized enterprises (SMEs). Building on a sample of 329 SMEs from Bukavu in Democratic Republic of Congo, results from structural equation modeling indicate that two components of managers’ financial competence (cash-flow monitoring and relation management) positively influence perceived performance. The results also reveal that the influence of financial competences on perceived performance is contingent on the family status of the firm.
Disciplines :
General management, entrepreneurship & organizational theory
Author, co-author :
Adolphe, Mmenge
Bauweraerts, Jonathan ; Université de Mons - UMONS > Faculté Warocqué d'Economie et de Gestion > Service de Comptabilité,Audit, Risk management et Entrepreneuriat
Colot, Olivier ; Université de Mons - UMONS > Faculté Warocqué d'Economie et de Gestion > Service de Comptabilité,Audit, Risk management et Entrepreneuriat
Gahungu, Dieudonné
Kanyurhi, Eddy Balemba
Language :
English
Title :
Link between managers’ financial competencies and perceived performance of small and medium-sized enterprises: The moderating role of the family status.
Publication date :
01 September 2024
Journal title :
Finance Contrôle Stratégie
ISSN :
1287-1141
eISSN :
2261-5512
Publisher :
OpenEdition
Volume :
27-2
Peer reviewed :
Peer reviewed
Research unit :
W711 - Comptabilité, Audit, Risk management et Entrepreneuriat
