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

Martin Quinn, Martin R.W. Hiebl, Ken Moores, Justin B. Craig

Research output: Contribution to journalArticleResearchpeer-review

7 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)529-546
Number of pages18
JournalJournal of Management Control
Volume28
Issue number4
DOIs
Publication statusPublished - 1 Feb 2018
Externally publishedYes

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Control systems
Management accounting
Stewardship
Management control
Family firms
Governance
Entrepreneurship
Management control systems
General management
Management accounting systems
Dominant firm

Cite this

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Future research on management accounting and control in family firms : suggestions linked to architecture, governance, entrepreneurship and stewardship. / Quinn, Martin; Hiebl, Martin R.W.; Moores, Ken; Craig, Justin B.

In: Journal of Management Control, Vol. 28, No. 4, 01.02.2018, p. 529-546.

Research output: Contribution to journalArticleResearchpeer-review

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