Although contingency-based research finds many factors that influence a firm's management accounting (MA ) system, despite the vast economic importance of family firms in most Western countries, researchers have not considered family influence as a contingency variable for MA systems. Using...

This paper expands an inital empirical study of Inauen and Frey of 2008 on the lifespan and reasons for dissolution of all Benedictine abbeys that have ever existed in selected German-speaking regions. Based on additional data from Austrian Benedictine abbeys, we draw the conclusion that...

This study investigates whether management accountants in family firms differ from their counterparts in non-family firms concerning the required qualifications and roles performed within the organization. Drawing on the resource-based view of the firm theory, we hypothesize that management...

This article examines differences between family and non-family businesses with regard to the manifestation of management accounting systems and addresses the question of whether business size or the differentiation of family vs. non-family businesses is the dominant influencing factor in the...