Motivated by a lack of consensus in the current literature, the objective of this paper is to reveal whether family firms are more or less productive than non-family firms. As a first step, this paper links family business research to the theoretical notion that family involvement has an effect...

Given the nature of East Asia’s economic structure, interregional exchange rate stability is an essential requirement for regional economic integration. One way to achieve exchange rate stability is for the region to adopt an anchor currency. However, the choice of a potential anchor is...

In an earlier study (Moores & Barrett 2002) we found successful CEOs had learned leadership of family controlled businesses (FCBs) in a series of distinct learning phases. Because that study's sample did not include many women, our present study focuses on women in FCBs to better understand how...

The focus of this research is the measurement and management tool known as the Balanced Scorecard (BSC) and how it can be applied in the family business context. In this article we add familiness to the four BSC perspectives (financial, innovation and learning, customer, internal process) and...

This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model...

Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant information to managers.. Implicated in this failure are not only practicing accountants but also academic accountants who are seen as being isolated from practice. This aspect...

The family-business literature has thus far not devoted much attention to understanding female vantage points in family firms. A few small-scale studies, notably Poza and Messer (2001) and Curimbaba (2002), describe the varying roles that women adopt, but without explaining why they adopt such...

We suggest in this paper one of the reasons that researchers concur agency costs in family firms are more complex than originally thought maybe related to the lack of conceptual clarity. This, we propose, is because when frameworks and theories are borrowed and enthusiastically embraced without...

Previous studies have shown that both environmental uncertainty and organization structure are systematically associated with the perceived usefulness of management accounting system (MAS) attributes. The evidence to date however has been mixed with some suggesting that environmental uncertainty...