دانلود رایگان مقاله انگلیسی تحقیقات آینده درباره ی حسابداری مدیریت و کنترل در شرکت های خانوادگی - اشپرینگر 2018

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.

4 Conclusions

Mainstream management accounting and control systems research has typically focused upon a generic class of business to distil findings about factors affecting the design and operation of such systems. Over time more and more variables have been examined within contingency frameworks. The most commonly examined external variables include technology, market competition or hostility, environmental uncertainty, and national culture (Chenhall 2003; Otley 2016). The majorinternal variables are organizational size, structure, strategy, compensation systems, information systems, psychological variables (e.g., tolerance for ambiguity), employees’ participation in the control systems, market position, product life-cycle stage, and systems change (Chenhall 2003; Otley 2016). The most widely examined dependent variables are performance, performance measures, budgeting behaviour, management control system design and its use, effectiveness, job satisfaction, change in practices, and product innovation. Performance, effectiveness and design of systems are the major dependent variables used with financial performance being the most commonly used outcome variable (Otley 2016). However, there is evidence to suggest that family firms differ systematically from non-family firms across a range of these variables thereby suggesting that the design and operation of their management accounting and control systems should and will be different.