Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship

被引：31
|
作者：
Quinn M. [1 ]
Hiebl M.R.W. [2 ]
Moores K. [3 ]
Craig J.B. [4 ]
机构：
[1] Business School, Dublin City University, Glasnevin
[2] Chair of Management Accounting and Control, University of Siegen, Unteres Schloß 3, Siegen
[3] Australian Center for Family Business, Building 2, Bond Business School, Bond University, Gold Coast, QLD
[4] Kellogg School of Management, Jacobs Center, Northwestern University, 2001 Sheridan Rd, Evanston, 60208, IL
来源：
Journal of Management Control | 2018年 / 28卷 / 4期
关键词：
Family business; Family firms; Management accounting; Management control;
D O I：
10.1007/s00187-018-0257-1
中图分类号：
学科分类号：
摘要：
While research on management accounting and control in family firms has increased considerably in recent years, the attributes of these numerically dominant firms in all economies that differentiate them from non-family firms have yet to feature in general management accounting and control research. Despite this recent increased interest there are still important unanswered questions concerning management accounting and control systems in family firms. In this paper, we present suggestions for future research on management accounting and control in family firms. We organize our suggestions with the help of the AGES framework, which indicates that family firms differ from non-family firms across four dimensions: architecture, governance, entrepreneurship, and stewardship. © 2018, Springer-Verlag GmbH Germany, part of Springer Nature.
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页码：529 / 546
页数：17
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