Research on the Chief Financial Officer's (CFO) role has increased in the last few years, but has so far mainly focused on large firms and neglected the CFO's role in smaller firms. Therefore, in this paper, we study whether the CFO's role in medium-sized firms differs from the CFO's role in...

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...