This study investigates whether family businesses (FBs) differ from non-family businesses (NFBs) regarding the institutionalisation of management accounting. Furthermore, it analyses whether FB-specific contextual factors such as the existence of non-family management and the level of family...

Purpose – The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research avenues. Academic interest in the field of management accounting and control in family businesses has increased...

Purpose This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system...

Purpose Informed by upper echelons theory, the purpose of this paper is to synthesize the current knowledge on finance managers in family firms and to suggest valuable future research avenues. Design/methodology/approach The paper is organized as a theory-informed literature review. Based on a...

Purpose – How family businesses (FBs) manage to survive in the long term is still not well understood in FB research. A promising concept to explain survivability, that is currently heavily discussed in the management literature is organizational ambidexterity (OA) – the ability to balance...