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Keywords: Family business
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Journal Articles
Management accounting research in family businesses: a review of the status quo and future agenda
Available to Purchase
Journal of Accounting & Organizational Change (2021) 17 (3): 352–372.
Published: 08 February 2021
...Kumudu Kapiyangoda; Tharusha Gooneratne Purpose This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry. Design/methodology/approach...
Journal Articles
Management accounting research on farms: what is known and what needs knowing?
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Journal of Accounting & Organizational Change (2019) 15 (1): 58–86.
Published: 04 April 2019
.... Family business Management accounting Management control Sustainability accounting Farm management Agriculture subvention From a historical point of view, it is difficult to cite an exact date for the beginning of research on farm management (Tramel and Hildreth, 1957). However, based...
Journal Articles
Management accounting and management control in family businesses: Past accomplishments and future opportunities
Available to Purchase
Journal of Accounting & Organizational Change (2015) 11 (4): 573–606.
Published: 02 November 2015
...Daniel Senftlechner; Martin R. W. Hiebl 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...
Journal Articles
Management control and leadership styles in family business: An Indonesian case study
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Journal of Accounting & Organizational Change (2015) 11 (1): 130–159.
Published: 02 March 2015
...Sujoko Efferin; Monika S. Hartono This study encourages the owners of a family business to consider the use of strong cultural control along with bureaucratic controls to create a sustainable organisation. This study offers insight to help understand and explain how leadership and MCS...
Journal Articles
The changing role of management accounting in the transition from a family business to a non‐family business
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Journal of Accounting & Organizational Change (2013) 9 (2): 119–154.
Published: 31 May 2013
...Lisa Jack; Julia Mundy; Martin R.W. Hiebl; Birgit Feldbauer‐Durstmüller; Christine Duller 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...
