Samuelsson, Joachim; Andersén, Jim; Ljungkvist, Torbjörn - In: Journal of Small Business and Enterprise Development 23 (2016) 3, pp. 691-702
Purpose – Several studies have highlighted the importance of management accounting practices such as formal short …-term planning and formal long-term planning for SME performance. However, few studies have considered what actually explains … differences in the use of formal planning (from a management accounting approach) in SMEs. Family ownership and EO are two …
