Link between managers’ financial competencies and perceived performance of small and medium-sized enterprises: The moderating role of the family status.

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...

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Detalles Bibliográficos
Publicado en:URI:https://journals.openedition.org/fcs,
Autores principales: Adolphe, Mmenge, Bauweraerts, Jonathan, Colot, Olivier, Gahungu, Dieudonné, Kanyurhi, Eddy Balemba
Formato: Article ou chapitre numérique
Lenguaje:Français
Publicado: Finance Contrôle Stratégie 2024
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Acceso en línea:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM
Descripción
Sumario: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.