The purpose of this article is to describe the theoretical and methodological reasons for the inconsistent findings on the value of strategic consensus. This analysis suggests the need for (a) definitions of consensus that align the locus and content of agreement with the study context and...

Drawing on organizational identity theory, we develop a model linking family ownership and expectations, entrepreneurial risk taking, and image in family firms to explain family firm growth. Testing our model on a sample of 163 Swiss family firms, we suggest that entrepreneurial risk taking and...

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and...