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...

Purpose – This article seeks to explore success factors for integrating non‐family chief financial officers (CFOs) in family firms. The integration of non‐family CFOs is of great importance to family firms, as the CFO position is often the first management position in family firms for...

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...