Purpose – Several studies have highlighted the importance of management accounting practices such as formal short-term planning and formal long-term planning for SME performance. However, few studies have considered what actually explains differences in the use of formal planning (from a...

Purpose The purpose of this paper is to understand the interdependence between regional culture and resilience in family business-dominated regions. Design/methodology/approach The study is based on a literature review and helps to fill the knowledge gap regarding regional culture and resilience...