Purpose: Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to...

Purpose: This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrian family firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and the outcomes of CSR are investigated. The authors refer to socioemotional wealth and...

Purpose: The purpose of this study is to provide insights into the risk management practices of small family firms (SFFs). Design/methodology/approach: This paper is based on a multi-site case study approach among ten SFFs (that employ between 10 and less than 50 employees according to the...

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...