In spite of the high economical relevance controlling deals with the subject family enterprises rather little. Based on the hypothesis that family enterprises aim at socio-economical objectives to a greater extent and use controlling-instruments to a lesser extent than non-family enterprises the...

This study investigates whether management accountants in family firms differ from their counterparts in non-family firms concerning the required qualifications and roles performed within the organization. Drawing on the resource-based view of the firm theory, we hypothesize that management...

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...