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...

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...

Extant research has shown that family businesses use less management accounting practices than non-family businesses. In our study, we extend the research in this field by analysing the effects of various corporate governance configurations in family businesses on the usage of management...

Although contingency-based research finds many factors that influence a firm's management accounting (MA ) system, despite the vast economic importance of family firms in most Western countries, researchers have not considered family influence as a contingency variable for MA systems. Using...