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...

Small businesses are important contributors to the economic vitality. Nevertheless failure continues to be an important issue affecting small firms especially within their first years (Carter and van Auken 2006, Mayr et al. 2016, Thornhill and Amit 2003). However, it does not necessarily mean...

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...

Enterprise resource planning (ERP) systems belong to the prevalent issues of contemporary business management. Many enterprises implement ERP systems to improve the effectiveness and efficiency of business processes. Thus, only a few research works have investigated the effects of the context...

The main purpose of this article is to study the role of house banks in out-of-court reorganization. Banks are traditionally one of the most important financial resources for firms. Especially in financially difficult times like those we now face due to the coronavirus, it can make a difference...