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...