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 paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management...

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...

Purpose – This article presents the family business-specific benefits of taking a proactive approach to using management accounting practices and information. Design/methodology/approach – The (scarce) literature on management accounting in family businesses is used to discuss the obstacles...