دانلود رایگان مقاله انگلیسی حرفه ای سازی حسابداری مدیریت در شرکت های خانوادگی: تاثیر اعضای خانواده - اشپرینگر 2017

Abstract

Literature on the professionalization of management accounting in family frms has extensively focused on non-family experts, such as controllers or CFOs, as drivers of this process, a somewhat one-sided view. The present study therefore aims to explore how family managers may contribute to the professionalization of management accounting in family frms. For this purpose, we develop a framework that identifes the controlling family’s ability and willingness to professionalize as necessary conditions for professionalization. We apply this framework to a single case study of a family frm situated in the German-speaking area of Europe, followed from the business’ foundation in the 1980s until 2014. Our fndings show that under certain conditions, members of the controlling family may indeed primarily promote the professionalization of management accounting. Consequently, further research should not only relate the level of family infuence at a frm to measures of management accounting professionalization but also consider the controlling family’s ability and willingness to professionalize management accounting.

5 Discussion and conclusions

We aimed to explore how family managers might professionalize management accounting in a family frm. For this purpose, we developed a framework for analyzing the professionalization of management accounting in family frms. This framework starts from the idea that family members need both the ability and the willingness to professionalize management accounting. In turn, according to our framework, such professionalization can be assessed from fve key aspects. In our view, the evidence we collected on our case frm well illustrates that not only nonfamily experts, in roles such as controller, fnance director, or CFO, but also family managers can—under certain conditions—primarily drive the professionalization of management accounting in family frms. Our case evidence suggests that such conditions include family members’ adequate education in management accounting or business (i.e., the ability to professionalize), the family’s high esteem for management accounting information, and, relatedly, the family’s willingness to professionalize management accounting.