e-journal

The changing role of management accounting in the transition from a family business to a non-family business

---

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/methodology/approach – This paper is based on an online survey among all large and
medium-sized Austrian firms. Univariate and multivariate statistical analyses were used to test the
impact of the level of family influence on aspects of the institutionalisation of management accounting.
Firm size is included as the main control variable.
Findings – A lower level of influence from the controlling family was found to be correlated with the
institutionalisation and intensification of management accounting in medium-sized firms. For large
firms, such a linear relationship could not be drawn. The level of education of management accountants
was inversely correlated with the level of family influence in both large and medium-sized firms.
Research limitations/implications – Further research into the reasons, underlying drivers and
inter-organisational promoters of management accounting change in family businesses is needed.
Furthermore, the organisational impacts of the transition from family businesses to non-family
businesses deserve further investigation.
Originality/value – A framework for assessing the organisational effects of the transition from
family businesses to non-family businesses is provided. The empirical results on the impact of the
transition on the institutionalisation of management accounting are presented. The level of family
influence was found to act as a significant contextual factor for the organisation of management
accounting in medium-sized firms.

Keywords Management accounting, Family business, Transition to non-family business,Management accounting change, Austria, Managers, Accounting, Family firms

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 119-154

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar