Resumo El objetivo del estudio consiste en evaluar si los grupos hoteleros de Los Cabos, México efectúan estrategias de Creación de Valor compartido que inciden en la Agenda 2030 a través de la comunicación acciones en su página web corporativa. La metodología fue de enfoque cualitativo con alcance exploratorio y descriptivo; se diseñó un modelo de observación de las páginas web corporativas, con una muestra en cadena a seis grupos hoteleros que representan el 20% del sector en la región sudcaliforniana. Los principales resultados mostraron que los grupos hoteleros tienen acciones de creación de valor compartido (100%), que aportan a los ODS (100%), tiene fundaciones de apoyo para la comunidad (100%), solamente el 33% tiene una articulación directa en plan estratégico para la competitividad, y el 83% comunica acciones sociales y de sostenibilidad. Se determinaron estrategias definidas en los tres ejes de la creación de valor compartido: preconcebir los productos y mercados, redefinir la productividad en la cadena de valor, y permitir el desarrollo de clústeres locales. La Asociación de Hoteles tiene un papel clave como clúster en la coordinación de esfuerzos conjuntos para el bienestar de los visitantes y comunidad residente. Las acciones presentan una conexión de ventaja competitiva y aborda aportaciones para los siete problemas sociales en el contexto local, que son transversales a los 17 ODS, sin embargo, tienen el área de oportunidad de que no miden los avances. En conclusión, la guía de observación permitió llevar acabo un análisis sistemático de la comunicación de acciones por parte de los grupos hoteleros, facilitó la detección de buenas prácticas y áreas de oportunidad.

Abstract The objective of the study is to assess whether hotel groups in Los Cabos, Mexico carry out strategies for Creating Shared Value that impact the 2030 Agenda through communication actions on their corporate website. The methodology was qualitative in approach with an exploratory and descriptive scope; an observation model of corporate web pages was designed, with a chain sample of six hotel groups representing 20% of the sector in the Southern Californian region. The main results showed that the hotel groups have actions to create shared value (100%), that they contribute to the SDGs (100%), have community support foundations (100%), only 33% have a direct articulation in a strategic plan for competitiveness, and 83% communicate social and sustainability actions. Strategies defined in the three axes of shared value creation were determined: preconceive products and markets, redefine productivity in the value chain, and enable the development of local clusters. The Hotel Association has a key role as a cluster in coordinating joint efforts for the well-being of visitors and the resident community. The actions present a competitive advantage connection and address contributions to the seven social problems in the local context, which are transversal to the 17 SDGs, however, they have the area of opportunity that they do not measure progress. In conclusion, the observation guide allowed for a systematic analysis of the communication of actions by the hotel groups, facilitating the detection of good practices and areas of opportunity.

RESUMO: O objetivo deste trabalho é identificar os aspectos intangíveis (AI) que geram impactos nas empresas do sector agrícola nas diferentes fases do ciclo de vida das empresas. Para isso, utilizamos a metodologia de revisão sistemática para identificar os intangíveis no setor agrícola. Foram analisados estudos sobre o ciclo de vida das empresas para classificar o impacto dos aspectos intangíveis de acordo com a realidade das empresas. A forma como os aspectos intangíveis afetam cada fase do ciclo de vida das empresas do setor mostra que estes apresentam um impacto diferente consoante o período em que a empresa se encontra. Embora grande parte da literatura anterior tenha sugerido que os aspectos intangíveis têm efeitos positivos em diferentes variáveis de desempenho, não existem estudos científicos que abordem especificamente a importância destes aspectos intangíveis no ciclo de vida das empresas do setor agrícola. RESUMO AI (AI isso encontra desempenho

ABSTRACT: This paper identified the intangible aspects (IA) that generate impacts in companies of the agricultural sector in the different stages of the companies life cycle. This paper is based on a systematic review methodology to identify intangibles in the agricultural sector. Studies on the life cycle of companies were analyzed to classify the impact of intangible aspects according to the reality of companies. Identify the intangible aspects that impact the agricultural sector through a review of the scientific literature. How intangible aspects affect each stage of the life cycle of companies in the sector shows that they have a different impact depending on the period in which the company is located. Although, much of the previous literature has suggested that intangible aspects have positive effects on a variety of performance variables, there are no scientific studies that specifically address the importance of these intangible aspects in the life cycle of companies in the agricultural sector. ABSTRACT IA (IA located Although variables

BACKGROUND: Dynamic capabilities is a key strategic tool that family businesses can practice to enhance their business performance. Although family business research in South Africa has advanced over the last 10 years, there are still limited studies uncovering the impact of dynamic capabilities within family businesses. AIM: The aim of this research is to identify the mediating effect of strategic flexibility between the relationship of dynamic capabilities and family business performance. SETTING: The study focussed on family businesses located in the Eastern Cape of South Africa. METHODS: The study followed a quantitative research approach. Data were collected using the questionnaire from a total of 347 respondents. The Hayes macro mediation model was used as the statistical analytical technique to ascertain the link. RESULTS: The results revealed that strategic flexibility positively mediates the relationship between dynamic capabilities and family business performance. The strategic flexibility mediating relationship between scenario planning and family business performance was the strongest correlation of the five dynamic capabilities tested (environmental scanning, scenario planning, knowledge creation, culture, and formal organisation. CONCLUSION: Family businesses are urged to develop a dynamic capabilities model that emphasises their strategic flexibility. Specific focus should be placed on scenario planning aligned with strategic flexibility to ensure that businesses can anticipate and prepare for opportunities and threats. CONTRIBUTION: This study contributes practical recommendations on the development and implementation of a dynamic capability model for family businesses.

BACKGROUND: As small- and medium-sized enterprises (SMEs) are the primary source of job creation in Nigeria and contribute 48% of the country's gross domestic product (GDP), their performance must be enhanced and sustainability ensured. The article suggests that through competitor orientation and proactiveness, SME managers and owners can achieve competitive advantage which ultimately promotes firm performance. AIM: The article aims to examine how competitor orientation and proactiveness in competitive advantage enhance the performance of SMEs in Nigeria. SETTING: The study focused on registered SME owners and managers who are operating in Nigeria, using Lagos State as a case study. METHODS: This study was conducted through administering questionnaires to owners and/or managers of SMEs as the unit of analysis. A quantitative research design was used with stratified and simple random sampling as the sampling method, with the sample comprising 100 SME owners and/or managers. RESULTS: The results of the study indicated that competitive advantage mediates the relationship between competitor orientation, proactiveness and SMEs' performance indirectly. It further revealed that competitor orientation and proactiveness have significant effects on SMEs' performance. CONCLUSION AND CONTRIBUTION: The article reveals how competitive advantage, which is influenced by competitor orientation and proactiveness, contributes to increased SMEs' performance in SME sectors. Thus, to gain a competitive edge over their rivals, the study recommends that SME owners and managers consider competitor orientation and proactiveness more seriously, as these factors ultimately boost their performance.

BACKGROUND: The problem addressed in the study reported on in this article is the decline of South Africa's foundry industry. This industry is valuable in terms of job creation and a sustainable competitive advantage (SCA) strategy is required to sustain the industry in South Africa. AIM: With the dearth of research on sustainability of the foundry industry, the research comprised three objectives; namely, to identify from literature the macroeconomic drivers, to empirically identify critical macroeconomic drivers, and to make recommendations on strategies for enhancing SCA for foundries in South Africa. SETTING: The study was conducted during 2022 within the foundry industry in South Africa. Foundry representatives from foundries located in all nine provinces of South Africa were invited to participate in the study. METHOD: The study adopted an explanatory sequential mixed-methods methodology, initially employing a quantitative approach, and subsequently applying a qualitative approach to ascertain the most influential macroeconomic drivers. Quantitative data analysis entailed descriptive methods, while the qualitative phase involved thematic analysis. CONCLUSION: The study contributes by identifying the macroeconomic drivers that can be used by industry leaders in the formulation of strategies for SCA within the African context. CONTRIBUTION: The study contributes by identifying the macroeconomic drivers that can be used by industry leaders in the formulation of strategies for SCA.

ORIENTATION: The rapid competition among companies puts pressure on managers to maintain their business's competitive advantage. However, because of the massive competition and economic downturn during and after the coronavirus disease 2019 (COVID-19) pandemic, financial scandals occurred at a much higher rate than in the past. This phenomenon has caused organisational leaders to shift their focus from material concerns to ethical leadership contexts in the workplace. It has a strong correlation with employee attitudes RESEARCH PURPOSE: This research examined the effects of ethical leadership on work engagement and knowledge sharing, which influence job performance and commitment among employees to the organisations MOTIVATION FOR THE STUDY: Investigating the relationship between ethical leadership, work engagement, and knowledge sharing among employees in Indonesia can provide insight on strategies to enhance employees' job performance and commitment to the organisation. It plays an important role in significantly obtaining organisational outcomes and goals MAIN FINDINGS: A survey was conducted with 670 Indonesian government employees, and structural equation modelling (SEM) was used to validate the research framework. The results showed that ethical leadership significantly affects employees' work engagement and knowledge-sharing, which further enhances employees' job performance and commitment to organisations. Furthermore, the mediator variables partially mediate the relationship between ethical leadership and outcome variables (e.g., employees' job performance and organisational commitment PRACTICAL/MANAGERIAL IMPLICATIONS: The leaders of public organisations should address moral and rational concerns to improve service quality in society. Additionally, it should be centred on purifying employees' and organisation leaders' ethical concerns and communication patterns to promote society's service quality CONTRIBUTION: The research outcomes provide insight into the fact that leadership style plays an important role in employees' attitudes and commitment. Hence, the organisation leaders should apply it to enhance employees' commitment to organisations and performance

BACKGROUND: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited. AIM: This research investigates Beyond Budgeting's effect on Iraqi small- and medium-sized enterprise (SME) performance, focusing on competitive advantage. SETTING: The study targets Iraqi SMEs, considering their diverse business landscape. A random sample of 353 accountants was chosen from a research community of 22 974 individuals. SPSS and AMOS 26 software and a custom questionnaire were used. METHOD: The authors conducted multiple linear regression analysis and Structural Equation Modeling to address our study's objectives. Additionally, we utilised maximum likelihood procedures to assess factor loadings, construct validity and reliability. RESULTS: Beyond Budgeting implementation significantly affected both financial and nonfinancial performance. It demonstrated positive effects on cost leadership and competitive advantage differentiation. However, an indirect negative impact on nonfinancial performance was observed through the influence on cost leadership, suggesting a trade-off between cost reduction and other nonfinancial factors CONCLUSION: The study acknowledges limitations in sample size and the need for considering additional factors. Further research is required to understand Beyond Budgeting's limited adoption in Iraq. The study contributes valuable insights on Beyond Budgeting as a substitute for traditional approaches, benefiting managers and policymakers. CONTRIBUTION: This study emphasises Beyond Budgeting's significant impact on Iraqi SME performance, highlighting the relationship between Beyond Budgeting, competitive advantage strategies, financial and nonfinancial performance. The findings provide insights for enhancing budgeting practices in Iraqi SMEs.

ORIENTATION: When an organisation fails to innovate, it becomes obsolete, and the mining industry is a laggard in the adoption of change. RESEARCH PURPOSE: Intrapreneurs are independent strategic partners within an organisation who aim to exploit existing opportunities by leveraging on available resources. Conversely, dynamic capabilities are essential in understanding the firm's activities. Innovation as an outcome of intrapreneurship through reconfiguration needs exploration. Dynamic capabilities as drivers of intrapreneurship within the mining industry need to be studied. MOTIVATION FOR THE STUDY: Expanding on the key role played by intrapreneurs in propelling innovation is key. The study builds on existing knowledge by closing the gap on how intrapreneurs innovate by identifying the competencies of an organisation and reconfiguring them for continuous improvement. Reconfiguration takes priority as it becomes the driver of innovation. RESEARCH DESIGN APPROACH AND METHOD: Qualitative research method using interviews and observations was employed to collect data. There were 43 interviews from intrapreneurs. The data obtained were analysed using the Atlas.ti software. The article follows a qualitative research method where data was collected through interviews and observations. MAIN FINDINGS: There is an interconnection between intrapreneurship and dynamic capabilities through continuous reconfiguration propagated by innovation. PRACTICAL/MANAGERIAL IMPLICATIONS: Successful innovation can be achieved by identifying an organisation's internal capabilities, which the intrapreneurs will reconfigure to help position themselves. Additionally, this study is imperative to the mining industry in highlighting the importance of innovation, as it is characterised as a laggard to change. CONTRIBUTION/VALUE-ADD: The dynamic capabilities as drivers of innovation and the unique fusion of the reconfiguration pillar in achieving competitive advantage spearheaded by intrapreneurs is important.

Abstract The research aims to examine the relationship between the elements of a business model and the increase in the level of sales obtained by the mypes of Mineral de Reforma, Hidalgo. The work uses a quantitative, cross-sectional approach, with a correlational scope, based on a survey addressed to 350 company directors, which is made up of 114 items to carry out a systemic analysis through the following variables: human resources, market analysis, suppliers, management, finance, sales management, innovation, marketing, production and operation, company satisfaction, competitive advantage, sales scope, ISO 26000 and environmental assessment. The results show the elements of the business model that improve sales from a statistical analysis, which determines the strategies that help to have a competitive advantage in the mypes of Mineral de Reforma. The study is limited to the Mineral de Reforma region only. However, the established proposal is easy to reproduce in other regional municipalities due to the simplification of the methodology to relate sales potential to the elements of a business model.

Resumen La investigación tuvo como objetivo examinar la relación entre los elementos de un modelo de negocio y el incremento en el nivel de ventas que obtienen las mypes de Mineral de Reforma, Hidalgo. El método de investigación fue el enfoque cuantitativo, transversal, de alcance correlacional, basado en una encuesta dirigida a 350 directores de empresas, la cual estuvo compuesta por 114 ítems para realizar un análisis sistémico mediante las siguientes variables: recursos humanos, análisis de mercado, proveedores, dirección, finanzas, gestión de ventas, innovación, mercadotecnia, producción y operación, satisfacción con la empresa, ventaja competitiva, ámbito de ventas, ISO 26000 y valoración del entorno. Los resultados muestran los elementos del modelo de negocios que mejoran las ventas a partir de un análisis estadístico, el cual determina las estrategias que ayudan a tener una ventaja competitiva en las mypes de Mineral de Reforma. El estudio está limitado solo para la región de Mineral de la Reforma. Sin embargo, la propuesta establecida es fácil de reproducir en otros municipios de la región debido a la simplificación de la metodología para relacionar el potencial de ventas con los elementos de un modelo de negocios.

Resumo O objetivo da pesquisa foi examinar a relação entre os elementos de um modelo de negócio e o aumento do nível de vendas obtido pelos mypes da Mineral de Reforma, Hidalgo. O método de pesquisa foi a abordagem quantitativa, transversal, correlacional, baseada em uma pesquisa dirigida a 350 diretores de empresas, que foi composta por 114 itens para realizar uma análise sistêmica utilizando as seguintes variáveis: recursos humanos, análise de mercado, fornecedores, gestão, finanças , gestão de vendas, inovação, marketing, produção e operação, satisfação com a empresa, vantagem competitiva, escopo de vendas, ISO 26000 e avaliação do meio ambiente. Os resultados mostram os elementos do modelo de negócios que melhoram as vendas a partir de uma análise estatística, que determina as estratégias que ajudam a ter vantagem competitiva no Mypes Mineral de Reforma. O estudo limita-se apenas à região de Mineral de la Reforma. Porém, a proposta estabelecida é de fácil reprodução em outros municípios da região devido à simplificação da metodologia para relacionar o potencial de vendas com os elementos de um modelo de negócio.

Sedert die ontstaan van algoritmiese handel gedurende die middel-1970s, is aansienlike hulpbronne en tyd deur die finansiële sektor aan die ontwikkeling van handelsalgoritmes toegewy in die hoop om 'n mededingende voordeel bo menslike handelaars te verkry. 'n Oorvloed handelsalgoritmes is in die literatuur voorgestel; elke algoritme is uniek in sy ontwerp, maar min klem is geplaas op die heterogene samestelling van handelstrategieë. In hierdie artikel stel ons 'n handelstrategie ensemble-metode voor om drie verskillende domein-spesifieke handelstrategieë te kombineer: 'n deterministiese strategie, 'n stogastiese strategie en 'n masjienleerstrategie. Die doel van die handelstrategie-ensemble is om 'n toepaslike afruiling tussen die opbrengsvlakke en die risikoblootstelling van 'n handelaar te vind. Ons implementeer die strategie oor verskillende historiese forex-geldeenheidspaar-datastelle in 'n poging om die handelstrategie-ensemble te bekragtig, en ons ontleed die resultate deur toepaslike opbrengs- en risikoprestasiemaatstawwe te gebruik.

Since the inception of algorithmic trading during the mid-1970s, considerable resources and time have been committed by the financial sector to the development of trading algorithms in the hope of obtaining a competitive advantage over human contenders. A plethora of trading algorithms has been proposed in the literature; each algorithm is unique in its design, but little emphasis has been placed on heterogeneous trading strategy ensembling. In this paper, we propose a trading strategy ensemble method for combining three different domain-specific trading strategies: a deterministic strategy, a probabilistic strategy, and a machine-learning strategy. The objective of the trading strategy ensemble is to find an appropriate trade-off between the levels of return and the risk exposure of a trader. We implement our strategy across different historical forex currency pair data in a bid to validate the trading strategy ensemble, and we analyse the results by invoking appropriate return and risk performance measures.

Abstract Purpose This study focuses on how the interplay between an advertising firm's absorptive capacity (ACAP) and the use of big data/social media analytics contributes to the performance of advertising campaigns. Theoretical framework This study extends the theory of the resource and knowledge based views, and that of dynamic capabilities, exploring absorptive capacity in a new context - the advertising industry and the performance of campaigns in Brazil. The influence of the use of external knowledge of big data analytics and social media analytics on the performance of cross-media advertising campaigns in the search for competitive advantage is analyzed. Design/methodology/approach This study uses structural equation modeling in a sample of 335 advertising agencies (335 questionnaires in all regions of Brazil). Findings We find that social media analysis led to better performance of advertising campaigns, unlike big data analytics, which was not significant Practical & social implications of research Questions are raised by highlighting the integrative nature of absorptive capacity and how its components (acquisition, assimilation, transformation, and exploitation) relate to the performance of advertising campaigns. Originality/value The application of a model to advertising firms is presented, which differs from other industries in its operationalization, pointing out critical theoretical and practical implications.

Resumen Este estudio evalúa cómo tres estrategias de marketing distintas (comunicación de marketing, innovación de marketing y singularidad de marketing) impactan el nivel de competitividad de las PYMES colombianas. Para ello, utilizamos un conjunto de datos primarios únicos extraídos del Proyecto de Competitividad Global (GCP: www.sme-gcp.org) que incluye información sobre 176 PYMES colombianas durante el 2019. Empleamos un modelo de regresión para probar las hipótesis propuestas para explicar la relevancia de la innovación en marketing, la singularidad y la comunicación en la competitividad de las PYMES colombianas. Contrariamente a lo esperado, las PYMES colombianas son usuarias frecuentes de estrategias de marketing. Los resultados evidenciaron que las PYMES de mayor tamaño que utilizan estrategias de marketing son más competitivas que las más pequeñas. Un directivo de una PYME que solo desarrolle una de las estrategias evaluadas puede contribuir a ganar competitividad. Sin embargo, los gerentes deben considerar los efectos sinérgicos de usar más de una estrategia. La relevancia de este estudio se origina en el reconocimiento de que las PYMES de mayor tamaño tienen ventaja al utilizar estrategias de innovación para consolidarse en el contexto colombiano.

Abstract This study evaluates how three distinct marketing strategies (i.e., marketing communication, marketing innovation, and marketing uniqueness) impact the competitiveness level of Colombian SMEs. We use a unique primary dataset drawn from the Global Competitiveness Project (GCP: www.sme-gcp.org) that includes information on 176 Colombian SMEs during 2019. We employ a regression model to test the proposed hypotheses to explain the relevance of marketing innovation, uniqueness, and communication in Colombian SME competitiveness. Contrary to expected, Colombian SMEs are frequent users of marketing strategies. Results evidenced that larger-sized SMEs that use marketing strategies are more competitive than smaller ones. An SME manager who only works in one of the evaluated strategies may contribute to gaining competitiveness. However, managers should consider the synergistic effects of using more than one strategy. The relevance of this study originates in the recognition that larger sized SMEs have an advantage using innovation strategies to consolidate in the Colombian context.

Currently, in the scientific health research (SHR) field, there is a narrow focus in the pursuit of highly ranked journals with higher impact factors, based on citation models and journal ratings. This limitation often leads to undervalue the relevance of scientific studies by prioritizing citation impact. This limitation is a direct result of the funding needs inherent in the fields of natural sciences and engineering, where investments in equipment and infrastructures are considerably higher compared to other research areas. In the present article, the authors aimed to contribute to SHR by combining Marketing concepts, particularly the Segmentation, Targeting, and Positioning model (STP Marketing model), to the development of scientific research projects in the healthcare sector. By applying these concepts in research projects design and researchers career progression, a more comprehensive understanding can be achieved of how individuals or institutes are perceived. Furthermore, the implementation of effective STP Marketing strategies will enable researchers and institutes to gain a competitive advantage in the market by treating articles as products that require strategic positioning in a highly competitive environment. Ultimately, researchers should keep in mind that their ultimate audience is the journals audience they are targeting, as their objective is to publish in a journal that aligns with their specific goals.

Resumen Los cambios que enfrentan actualmente las organizaciones a nivel mundial producto de los diferentes paradigmas del entorno conducen a reflexionar sobre la dinámica de las empresas del sector lácteo. El propósito de la presente investigación es develar las experiencias empresariales pospandemia del sector lácteo de la provincia de Pamplona (Colombia). Para ello, se evaluó el paradigma interpretativista, el enfoque cualitativo y el método historia de vida, aplicado a cinco empresarios del sector. Como resultado se observó que el sector empresarial de los lácteos de la provincia de Pamplona se ha adaptado a las contingencias que ha impuesto el mercado, dinamizando la producción y comercialización de sus productos en el marco de la pospandemia. Además, en su mayoría, las experiencias de los empresarios han sido positivas, específicamente en la capacidad estratégica financiera al mantener o aumentar la venta de los productos; de igual manera, la capacidad estratégica de gestión permitió sacar a flote el espíritu emprendedor para continuar en el proceso empresarial a pesar de las adversidades. Sin embargo, se evidenció una afectación en la capacidad estratégica dinámica debido a los cambios en el estilo de vida y su impacto a nivel emocional. Finalmente, el conjunto de capacidades empresariales permitió el desarrollo de estrategias para el sector lácteo contribuyendo a la competitividad de la región.

Abstract The changes currently faced by organizations worldwide as a result of the different paradigms of the environment, lead to reflect on the dynamics of companies in the dairy sector. In this sense, the aim of the research is to disseminate the post-pandemic business experiences of the dairy sector in the province of Pamplona (Colombia). The interpretivist paradigm, the qualitative approach and the life history method applied to the five entrepreneurs of the sector were evaluated. As a result, it was observed that the dairy business sector in the province of Pamplona has adapted to the contingencies imposed by the market, boosting the production and marketing of its products in the post-pandemic context. In addition, the experiences of most of the entrepreneurs have been positive, specifically in the strategic financial capacity to maintain or increase the sale of products. Similarly, the strategic management capacity allowed the entrepreneurial spirit to continue the business process in spite of adversities. However, the dynamic strategic capacity was affected due to changes in lifestyle and their impact on the emotional aspect. Finally, the overall entrepreneurial capabilities allowed the development of strategies for the dairy sector contributing to the competitiveness of the region.

RESUMEN Las empresas familiares tienen gran importancia social y económica en el mundo, ya que representan casi el 90 % de los negocios en diversas regiones, generan más de la mitad del empleo y producen más de dos terceras partes del Producto Interno Bruto en muchos países. Suelen basarse en su experiencia comercial y en el conocimiento de su clientela, pero deben contar con un plan de estrategias fiscales para asegurar su supervivencia, ya que se desarrollan en ambientes cada vez más competitivos e impredecibles. El objetivo de esta investigación fue mostrar la intención de uso de estrategias fiscales por las empresas de corte familiar en el municipio de El Mante, ubicado al sur de Tamaulipas, México, y su relación con el conocimiento empresarial, legal y directivo de sus propietarios. Se recogieron las respuestas obtenidas en entrevista directa con los propietarios o directores de negocios, utilizando un cuestionario con escalas de Likert validado y se aplicaron las pruebas estadísticas recomendadas. Se encontró suficiente dominio de los empresarios en los temas de administración del negocio familiar, normas y actores relacionados con el comercio, así como suficiente grado de acuerdo en la intención del uso de estrategias fiscales y planes de negocios, competencias que pueden acrecentarse laborando para la empresa familiar. El principal hallazgo es la evidencia de una débil correlación entre el conocimiento legal y directivo de los propietarios de empresas familiares con el uso de las estrategias fiscales, así como una muy débil correlación con el conocimiento empresarial. La intención de uso de estrategias fiscales requiere de tales conocimientos por parte de los empresarios, quienes toman decisiones considerando los intereses de la familia, estiman necesaria la planeación financiera y aprovechan la bondad de las estrategias fiscales.

ABSTRACT Family-owned businesses have paramount social and economic importance worldwide since they represent almost 90 % of businesses in various regions, generate more than half of the employment and produce more than two-thirds of the Gross Domestic Product in many countries. Decisions are based on their commercial experience and knowledge of their customer base. However, they must also employ a fiscal strategy to ensure their subsistence, since they face each more competitive and unpredictable environment. The objective of this research was to show the intention to use tax strategies by family businesses in the municipality of El Mante, located in Southern Tamaulipas, Mexico, and its relationship with the entrepreneurial, legal, and managerial knowledge of their owners. Responses were collected through a direct interview with the business owners or the CEO. Additionally, a questionnaire with validated Likert scales was used, and the recommended statistical tests were administered. Findings indicate that there is sufficient mastery of entrepreneurs in areas such as the management of the family business, regulations and actors related to trade, as well as a sufficient degree of agreement regarding the intention to use fiscal strategies and business plans, competencies that can be increased by working for the family business. The main finding is the evidence of a weak correlation between the legal and managerial knowledge of family business owners with the use of tax strategies, as well as a very weak correlation with entrepreneurial knowledge. The intention to use tax strategies requires such knowledge by business owners, who make decisions based on family’s interests, consider financial planning as necessary and take advantage of the benevolence of tax strategies.