Title: Management control systems in family businesses: do women matter? Evidence from the Italian food sector

Authors: Elisa Truant; Laura Broccardo; Vanessa Ratten

Addresses: Department of Management, University of Turin, Corso Unione Sovietica 218 bis, 10134 Turin, Italy ' Department of Management, University of Turin, Corso Unione Sovietica 218 bis, 10134 Turin, Italy ' La Trobe Business School, Plenty Road, Bundoora, Melbourne Victoria 3086, Australia

Abstract: The aim of the project was to investigate medium-size family firms in Italy operating in the food sector, which is crucial for the national economy as it ranks second after the metal and mechanical engineering industries. Special attention was paid to whether the presence of women in top managerial positions had any significant effect on the strategic orientation of family firms (FFs), in terms of strategy formulation and implementation of management control systems. The results of empirical analysis using a sample of family businesses show that gender diversity in top managerial positions can benefit strategic orientation, as FFs are more likely to formulate and implement strategy through advanced management control tools.

Keywords: family firms; female; gender diversity; management control systems; strategy.

DOI: 10.1504/IJESB.2019.099881

International Journal of Entrepreneurship and Small Business, 2019 Vol.37 No.1, pp.54 - 70

Available online: 22 May 2019 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article