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 – The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research avenues. Academic interest in the field of management accounting and control in family businesses has increased...