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The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.

The aim of the present study is to test the main differences between private small/medium‐sized family businesses and non‐family businesses with regard to management variables such as: strategy, strategic planning, manager's training and professionalism and financial techniques implementation.

In this empirical research, we use a sample of 639 small and medium‐sized industrial firms, distributed in 456 family and 183 non‐family firms, with the intention of determining whether family SMEs possess specific structural characteristics distinct from non‐family ones. The data collection technique used was a questionnaire obtained from a postal survey, and addressed to the manager of the company.

Results show that managers of family firms use some management tools such as management accounting systems and cash budgets for the decision making process and also give less importance to strategic planning and personnel training programmes as a competitiveness factor.

There is a need for additional research because the findings indicate that there are different managerial behaviours between family and non‐family firms, but we need to corroborate and look for the basis of such differences, in order to address what the advantages and disadvantages of family firms are.

The results lead us to support the need for family firms to focus on “management development”, which should be understood as the general enhancement and growth of management skills through a learning process.

The paper contributes with new empirical evidence about the management function in family businesses. It is also expected that the results of the study help policy makers to make further efforts facilitating the progress of family firms, knowing they are the real engine driving and contributing to welfare of developed economies.

The usefulness of the auditor’s report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out exactly how important the audit report is in the investment decisions that analysts make, as well as in lending decisions made by credit institutions. In this sense, the respondents are asked about the source they consider relevant when making decisions, that is to say, the influence the auditor’s opinion (clean, qualified, adverse or disclaimer) has when investing in and financing companies. The results show that users of audit reports consider the information provided in the auditor’s opinion as useful and important when making decisions, both regarding their decisions of investing in and financing companies as well as the amount of the investment or the loan to grant.

This study aims to investigate whether strategy pillars have a positive direct effect on organizational productivity performance (OPP) in the Indonesian HEI (Higher Education Institutions) research setting and, if so, whether the effect is mediated by a performance management system (PMS).

This study used quantitative research employing partial least square structural equation modeling (PLS-SEM) to test the hypotheses. A mediation model of the research framework was developed to investigate the mediating role of PMS.

Using a sample of 182 Indonesian HEI managers, the results indicate that strategy pillars have a positive effect on OPP. Further analysis shows that PMS partially mediates the strategy pillar–OPP relationship.

This study has limitations. Firstly, the sample size used was relatively small and this may raise the issue of generalization. Secondly, it used a Likert scale and therefore may raise the issue of judgment bias. Lastly, this study is context-specific for Indonesia and caution should be used when generalizing it to other countries.

To enhance the HEIs productivity performance, the HEI managers should develop strong strategy pillars for the purpose of effective strategy formulation and execution.

This study provides a model showing how to improve the HEIs productivity performance by employing strategy pillars and a PMS. The better the performance of the HEIs, the better the quality of life of society in the era of the knowledge economy.

Strategy pillars have rarely been researched. This study is therefore one of the few studies on strategy pillars. This study also provides new elements related to measuring strategy pillars, PMS and OPP in the context of HEIs in Indonesia as an emerging economy.

This paper aims to study and explore the activities and the use of institutional network resources by industrial business associations (IBAs) to support and facilitate internationalisation processes of small- and medium-sized enterprises (SMEs). Other goals are to understand the internationalisation follow-up process and the future vision of IBAs to improve this internationalisation support.

Based on empirical evidence and following an abductive approach, this paper presents a qualitative exploratory field research, providing insights from interviews performed with 20 IBAs based in Portugal.

The findings suggest that the current institutional network support to internationalisation is mainly provided through promotional activities; counselling, training and technical and legal support; information sharing; and cooperation with other institutional entities. Each support category is explored and explained and a new conceptual model is developed to represent these findings. Regarding the internationalisation follow-up, IBAs provide a continuous support for the international operations by using some instruments and mechanisms to assist SMEs after an internationalisation initiative. Finally, collaboration and the use of new information technology are the main aspects to improve IBAs’ support in a near future.

The qualitative methodological approach adopted in this work can imply a larger difficulty to obtain a generalisation of the findings. Another limitation is that the participating IBAs are based in only one country.

Findings can help SMEs to understand the functioning and the benefits of using the institutional network resources of IBAs in overcoming their lack of resources to operate in international markets. IBAs can also understand their current position in terms of internationalisation support and think about new ways for improving this support.

This paper contributes to a better understanding of the influence of institutional networks in SME internationalisation by exploring the specific role of one of the institutional actors rather than focusing on the institutional network as a whole. Therefore, this study details the current activities and uncovers other types of support provided by IBAs that are not based on export promotion programmes. New knowledge is also obtained about the specific information content, information sources and means and channels of information sharing used by IBAs for supporting SME internationalisation.

The purpose of this paper is to describe internal corporate governance mechanisms in family firms as well as conflicts that may arise among shareholders and family members in the absence of specific corporate governance mechanisms.

After presenting theoretical concepts, the authors study the case of Spanish family firm El Corte Inglés to understand some of the corporate governance difficulties the company has experienced over the past few years.

This case illustrates how corporate governance problems can arise because the right mechanisms have not been used, leading to conflicts among family members, valuation problems and power struggles.

There is a need for family firms to employ suitable corporate governance mechanisms as governance complexity increases.

This study aims to contribute to the understanding of corporate governance problems among family members and their possible solutions.