This study investigates whether family businesses (FBs) differ from non-family businesses (NFBs) regarding the institutionalisation of management accounting. Furthermore, it analyses whether FB-specific contextual factors such as the existence of non-family management and the level of family...

Research on the Chief Financial Officer's (CFO) role has increased in the last few years, but has so far mainly focused on large firms and neglected the CFO's role in smaller firms. Therefore, in this paper, we study whether the CFO's role in medium-sized firms differs from the CFO's role in...

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...