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

doi:10.1007/s00187-018-0257-1

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

^*Corresponding author for this work

Research output: Contribution to journal › Article › Research › peer-review

27 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 language	English
Pages (from-to)	529-546
Number of pages	18
Journal	Journal of Management Control
Volume	28
Issue number	4
DOIs	https://doi.org/10.1007/s00187-018-0257-1
Publication status	Published - 1 Feb 2018
Externally published	Yes

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

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