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@article{55981, author = {Kowala, Radek and Duháček Šebestová, Jarmila}, article_location = {Dąbrowa Górnicza, Poland}, article_number = {4}, doi = {http://dx.doi.org/10.23762/FSO_VOL9_NO4_1}, keywords = {KPI ; dashboards ; family business ; stewardship}, language = {eng}, issn = {2300-5947}, journal = {Forum Scientiae Oeconomia}, title = {Using stewardship and agency theory to explore key performance indicators of family businesses}, url = {http://ojs.wsb.edu.pl/index.php/fso/article/view/442}, volume = {9}, year = {2021} }
TY - JOUR ID - 55981 AU - Kowala, Radek - Duháček Šebestová, Jarmila PY - 2021 TI - Using stewardship and agency theory to explore key performance indicators of family businesses JF - Forum Scientiae Oeconomia VL - 9 IS - 4 SP - 9-30 EP - 9-30 PB - Wydawnictwo Naukowe Akademii WSB SN - 23005947 KW - KPI KW - dashboards KW - family business KW - stewardship UR - http://ojs.wsb.edu.pl/index.php/fso/article/view/442 N2 - hroughout the life cycle in business, family businesses face significant management challenges, one of which is looking for a successor in the next generation or passing on management to managers. If an entrepreneur decides to hire an external manager, he has two options: stewardship or agency theory. The purpose of this article is to evaluate how the use of stewardship theory and agency theory could improve the use of key performance indicators in a family business. The proposals are based on a field survey of 323 business owners conducted in 2020, when the dominance of the stewardship theory was confirmed. Cluster analysis was used to identify factors, with the basic premise being to reinvest profits and identify common characteristics. In addition, a checklist of seven key performance indicators with weighting score lists was provided for evaluation. The most important areas were revealed to be the logistics system (43.89%), current assets related to liquidity (15.33%), and cost management (9.54%). ER -
KOWALA, Radek a Jarmila DUHÁČEK ŠEBESTOVÁ. Using stewardship and agency theory to explore key performance indicators of family businesses. \textit{Forum Scientiae Oeconomia}. Dąbrowa Górnicza, Poland: Wydawnictwo Naukowe Akademii WSB, 2021, roč.~9, č.~4, s.~9-30. ISSN~2300-5947. Dostupné z: https://dx.doi.org/10.23762/FSO\_{}VOL9\_{}NO4\_{}1.
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