management accounting systems and addresses the question of whether business size or the differentiation of family vs. non …-family businesses is the dominant influencing factor in the formalization of management accounting and the use of the corresponding … the implementation of management accounting and the use of the corresponding tools. The difference in business structure …

Although contingency-based research finds many factors that influence a firm's management accounting (MA ) system … influence as a contingency variable for MA systems. Using survey results from Germany and Austria, we explore the effect of the …