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...

Wirtschaft und Klöster -- Aspekte der Nachhaltigkeit -- Rechtliche Rahmenbedingungen -- Arbeitsethos im Kloster -- Corporate Governance und Führung -- Verantwortung aus klösterlicher Sicht -- Entwicklung von Ordensgemeinschaften

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 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...