This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model...

Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant information to managers.. Implicated in this failure are not only practicing accountants but also academic accountants who are seen as being isolated from practice. This aspect...

The family-business literature has thus far not devoted much attention to understanding female vantage points in family firms. A few small-scale studies, notably Poza and Messer (2001) and Curimbaba (2002), describe the varying roles that women adopt, but without explaining why they adopt such...

We suggest in this paper one of the reasons that researchers concur agency costs in family firms are more complex than originally thought maybe related to the lack of conceptual clarity. This, we propose, is because when frameworks and theories are borrowed and enthusiastically embraced without...

Previous studies have shown that both environmental uncertainty and organization structure are systematically associated with the perceived usefulness of management accounting system (MAS) attributes. The evidence to date however has been mixed with some suggesting that environmental uncertainty...

Despite their numerical and economic significance to Australia, family businesses have not been extensively researched. This paper reports results from a nation-wide study of Australian family owned businesses that sought to ascertain and understand their management and control practices. In...

Despite the numerical and economic significance of family businesses to Australia, they are not extensively researched. This paper reports some of the results from a nationwide study of Australian family-owned businesses that sought to ascertain and understand their management and control...

Application of contingency frameworks to management accounting research comenced in the mid 1970s and dominated organizational level research throughout the 1980s. Despite this popularity there have been persistent criticisms directed at issues of theory and method. This paper reviews...

We examine entrepreneurship in multigenerational family firms. Specifically, we employ theoretical lenses drawn from both entrepreneurship (entrepreneurial orientation) and strategy (resource-based view) to develop an integrated model of transgenerational entrepreneurship. Following a review of...

Extract: As evidenced in our opening paper Family Business Research at a Tipping Point Threshold (Craig, Moores, Horworth & Poutzouris 2009), family business as a research pursuit has undergone significant growth during the last decade (Heck, Hoy, Poutziouris & Steier 2008; Sharma, Hoy, Astrachan &...