Purpose: The purpose of this study is to provide insights into the risk management practices of small family firms (SFFs). Design/methodology/approach: This paper is based on a multi-site case study approach among ten SFFs (that employ between 10 and less than 50 employees according to the...

Purpose: Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to...

Purpose: This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrian family firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and the outcomes of CSR are investigated. The authors refer to socioemotional wealth and...

Purpose: Family firms strive for transgenerational survivability. Thus, bankruptcy is a daunting event. Whether family firms fail for other causes than non-family firms has been scarcely researched and is investigated in this study. Design/methodology/approach: The paper draws on a sample of...

Purpose This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management...

Eigentümer*innen und Manager*innen von Familienunternehmen sind aktuell mit vielfältigen Herausforderungen konfrontiert und stellen sich u.a. folgende Fragen: Wie können Familienunternehmen nachhaltiger gestaltet werden? Wie können sie sicher an die nächste Generation übergeben werden? Wie...