Disentangling managerialization and professionalization in family SMEs: Distinct drivers and asymmetric mediation
研究了427家意大利家族中小企业，发现企业规模、战略复杂性和家族治理结构分别驱动管理控制系统和人力资源管理系统的采用，而专业化仅对管理控制系统起中介作用，揭示了非对称的正式化逻辑。
This study disentangles the intertwined processes of managerialization, conceptualized as the adoption of management control systems (MCSs) and human resource management systems (HRMSs), and professionalization, operationalized through the presence of managerial roles, in family firms, offering an integrated theoretical and empirical framework. Drawing on a sample of 427 Italian family SMEs, we find that firm size, strategic complexity, and family governance structures distinctly drive the adoption of MCSs and HRMSs. Professionalization emerges as a critical mediating mechanism for MCSs, but not for HRMSs, revealing asymmetric formalization logics. By integrating socio-technical systems and contingency theories, we complement linear formalization models by emphasizing family firms’ hybrid, context-dependent configurations. Our findings inform both theoretical debates and managerial practices.