Basis einer repräsentativen Befragung von Familienunternehmen aus dem Jahr 2008/2009 ein Logit-Modell geschätzt, um die …

institutionalisation of management accounting. Furthermore, it analyses whether FB-specific contextual factors such as the existence of non …-family management and the level of family influence affect the establishment of discrete management accounting departments. Six … indicate that FBs establish fewer management accounting departments than NFBs do and that the heads of management accounting in …