Purpose – The purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting. Design/methodology/approach – This paper is based on an online survey among all large and...

In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and...