The Effect of Entrepreneurial Environment on Resource Use: A Czech-Austrian Comparison of Family and Non-family Businesses in Historical Context

Abstract Our study examines the view of the comparison of family and non-family businesses in countries that are in close proximity and share the same border at several levels. The first level is the historical context, the next is the territorial/national context, and the last is the management context of the enterprise. Results display that within the history and ideology context in cross-border comparison we can find fundamental differences in human and process capital and that Czech companies lag far behind Austrian companies in using their strengths about the competition. The difference between Czech and Austrian businesses within the context of management lies in the incorporation and utilization of tangible and intangible resources.