Although contingency-based research finds many factors that influence a firm's management accounting (MA ) system, despite the vast economic importance of family firms in most Western countries, researchers have not considered family influence as a contingency variable for MA systems. Using...

How actors embedded in institutions can change those institutions is known as the paradox of embedded agency. Although academic interest in embedded agency has increased in recent years, what enables actors to engage in embedded agency is still not well understood. One resource that may assist...

Extant research has shown that family businesses use less management accounting practices than non-family businesses. In our study, we extend the research in this field by analysing the effects of various corporate governance configurations in family businesses on the usage of management...