Conflict of interest moderation on the relationship of value creation and its determinants

This paper ultimately determines how commitment continuation of family owners with the combination of value orientation within the business can drive value creation capacity with the emphasis on mediating role of conflict of interest. To answer this objective, data was collected using a semi-structured questionnaire from the family businesses in Sri Lanka. The statistics technique was used to analyse data collected. The results of the study imply that the moderation of 'conflict of interest' on the relationship of 'commitment continuation' with 'value creation' as well as the relationship of 'value orientation' with 'value creation' was evident. The study further emphasises that 'commitment continuation' and 'conflict of interest' was correlated positively, satisfying the hypothesis developed. The conceptual framework is tested for the validation of research to determine the applicability to the family-oriented small and medium businesses with reference to business owners in Sri Lanka.