Eigentümer*innen und Manager*innen von Familienunternehmen sind aktuell mit vielfältigen Herausforderungen konfrontiert und stellen sich u.a. folgende Fragen: Wie können Familienunternehmen nachhaltiger gestaltet werden? Wie können sie sicher an die nächste Generation übergeben werden? Wie...

This article examines the extent to which Austrian family enterprises (FEs) have implemented a Bal-anced Scorecard (BSC) as an instrument for multi-dimensional performance measurement (PM) and on which contingency factors (company size, ownership, degree of family involvement, management...

This study investigates whether management accountants in family firms differ from their counterparts in non-family firms concerning the required qualifications and roles performed within the organization. Drawing on the resource-based view of the firm theory, we hypothesize that management...

This article examines differences between family and non-family businesses with regard to the manifestation of 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...

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at...

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...