TY - JOUR
T1 - Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship
AU - Quinn, Martin
AU - Hiebl, Martin R.W.
AU - Moores, Ken
AU - Craig, Justin B.
PY - 2018/2/1
Y1 - 2018/2/1
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=85041130040&partnerID=8YFLogxK
U2 - 10.1007/s00187-018-0257-1
DO - 10.1007/s00187-018-0257-1
M3 - Article
AN - SCOPUS:85041130040
SN - 2191-4761
VL - 28
SP - 529
EP - 546
JO - Journal of Management Control
JF - Journal of Management Control
IS - 4
ER -