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 Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching...

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 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...