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...

The paper surveys the organization of management accounting in Slovakian small and medium sized enterprises. Since Slovakia is facing a lot of social and economic changes, the question arises, to which extend the process of transition influences the organization of management accounting and the...