摘要：Este artículo examina la retribución de los empleados de base en empresas familiares pertenecientes a dos regiones de España y México, a partir de las diferencias culturales de ambos países, identificadas por Hofstede. Los resultados obtenidos a partir de 342 empresas españolas y 280 mexicanas muestran que la retribución varía entre tipos de empresa familiar y entre países. Tales diferencias se explican tanto desde argumentos de agencia (composición de la dirección y de los intereses compartidos por propietarios-empleados) como institucionales (condicionantes culturales). En concreto, se encontró, por un lado, que la retribución de los empleados de base en la empresa de propiedad y dirección familiar es inferior y tiene un carácter más fijo que la de los empleados de la empresa familiar profesionalizada; por el otro, que los empleados mexicanos tienen retribuciones inferiores que las de los españoles, aunque reciben mayores porcentajes de retribución variable.
其他摘要：This article examines the remuneration for employees based in family businesses in two regions, Spain and Mexico, using the cultural differences between the two countries identified by Hofstede. The results obtained from the sample of 342 Spanish businesses and 280 Mexican businesses show that remuneration varies among types of family businesses and between countries. Such differences are explained through agency arguments (the composition of company management and interest shared between the owners and the employees) and through institutional arguments (cultural conditioners). More concretely, the authors found that, on one hand, the remuneration for employees based in family-owned and family-managed businesses is lower and less mobile than the remuneration for employees in family businesses that use professional managers. On the other hand, they found that Mexican employees receive lower fixed remunerations than Spanish employees do although the former receive higher variable remuneration percentages.
关键词：retribución de empleados en empresa familiar;marcos teóricos de agencia e institucional;empresas españolas y mexicanas;retribución en empresas de propiedad y dirección familiar;retribución empleados mexicanos y españoles;family business employee remuneration;theoretical agency and institutional frameworks;Spanish and Mexican businesses;remuneration in family-owned and family-managed businesses;Mexican employees remuneration and Spanish employees remuneration;retribuição de empregados na empresa familiar;entorno teórico de agência e institucional;empresas espanholas e mexicanas;retribuição em empresas de propriedade e direção familiar;retribuição empregados mexicanos e espanhóis
其他关键词：family business employee remuneration; theoretical agency and institutional frameworks; Spanish and Mexican businesses; remuneration in family-owned and family-managed businesses; Mexican employees remuneration and Spanish employees remuneration
