INSTITUTIONALISATION OF MANAGEMENT ACCOUNTING IN FAMILY BUSINESSES — EMPIRICAL EVIDENCE FROM AUSTRIA AND GERMANY
Year of publication: |
2012
|
---|---|
Authors: | HIEBL, MARTIN R. W. ; FELDBAUER-DURSTMÜLLER, BIRGIT ; DULLER, CHRISTINE ; NEUBAUER, HERBERT |
Published in: |
Journal of Enterprising Culture (JEC). - World Scientific Publishing Co. Pte. Ltd., ISSN 1793-6330. - Vol. 20.2012, 04, p. 405-436
|
Publisher: |
World Scientific Publishing Co. Pte. Ltd. |
Subject: | Management accounting | management accounting department | management accountant | Family business | agency theory | stewardship theory | resource-based view of the firm theory | Austria | Germany |
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