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The role and impact of accounting in family business · Study

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ArticleThe role and impact of accounting in family business

Lucrezia Songini2013

Article2013

The role and impact of accounting in family business

Lucrezia Songini · Luca Gnan · Teemu Malmi

129 citations·0/0 files stored·Journal of Family Business Strategy

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Family Business Performance and Succession Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004Firm resources and sustained competitive advantage 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2010Strategic management a stakeholder approach 1983Separation of Ownership and Control 1977Determinants of corporate borrowing 1992The balanced scorecard : measures that drive performance

Cited by

2018Tasks, interaction and role perception of management accountants: evidence from Germany 2017Professionalization of management accounting in family firms: the impact of family members 2018A Brief History and a Look to the Future of Family Business Heterogeneity: An Introduction 2015Family Influence and Management Accounting Usage — Findings from Germany and Austria 2018A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle

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2013Family Involvement and Agency Cost Control Mechanisms in Family Small and Medium‐Sized Enterprisesarticle · 40 shared references 2016MANAGEMENT CONTROL SYSTEMS IN FAMILY FIRMS: A REVIEW OF THE LITERATURE AND DIRECTIONS FOR THE FUTUREarticle · 26 shared references 2009Intellectual Foundations of Current Research in Family Business: An Identification and Review of 25 Influential Articlesarticle · 25 shared references 2011A Review of Theory in Family Business Research: The Implications for Corporate Governancearticle · 25 shared references 2014Accounting Research in Family Firms: Theoretical and Empirical Challengesarticle · 24 shared references 2011Socioemotional Wealth and Human Resource Management (HRM) in Family-Controlled Firmschapter · 24 shared references

Details

Year2013

Typearticle

Published2013-06-01

VenueJournal of Family Business Strategy

ISSN-L1877-8585

Languageen

Citations129

Files0 public / 0

ShelfFamily Business Performance and Succession

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doi10.1016/j.jfbs.2013.04.002

openalex_workW1994831288

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2017Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability

2017The Risk of Fraud in Family Firms: Assessments of External Auditors

2018Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship