This paper presents the results of empirical research on the use of management accounting systems in small and medium sized enterprises (SMEs) and the relationship with company performance. The results show that the use of planning and control methods differ significantly according to the size...

Purpose: Although the majority of research explores the direct relationship between family control and innovativeness, the purpose of this paper is to investigate mediators that explain how family control is related to innovativeness. Grounded in agency theory, resource dependence theory, and...

This study sheds light on the importance ofcontrolling for demographic differences in research comparing family andnonfamily businesses. Managers from 757 family and nonfamily firms, varying insize and industry, from the Flanders region of Belgium were surveyed on anumber of variables. Results...

Despite the many contingency studies that investigated how perceived environmental uncertainty (PEU) and strategy relate to the level of planning sophistication, this relationship remains unclear. To gain a better insight into this relationship in SMEs, we investigate the interactive effect of...

The aim of this research is to deepen the understanding of the concept of company growth. With ‘sales growth’ used as an operational measure, and in contrast with growth models offered by e.g. Greiner (1972/98) and Churchill & Lewis (1983), this study reveals a number of motives, enablers...

This article presents a bivariate comparison of Flemish family and non-family firms, investigating differences with respect to CEO characteristics, strategy, management information systems, environment, financing issues, performance and growth. Several authors have indicated that observed...