Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship

Quinn, Martin; Hiebl, Martin R. W.; Moores, Ken; Craig, Justin B.

doi:10.1007/s00187-018-0257-1

Cited by 41 publications

(40 citation statements)

References 85 publications

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“…Our first group of findings shows that many FEs have the typical characteristics of family enterprises, and many of them are micro enterprises or SMEs. Consistent with existing reviews on MA and control in family businesses (Helsen et al, 2017;Quinn et al, 2018;Senftlechner and Hiebl, 2015) and SMEs (Lavia López and Hiebl, 2015), our findings suggest that familism has a "negative" impact on the diffusion of MA practices in FEs. The domination of family-oriented goals in family enterprises (such as farms) decreases the usage and/or the relevance of MA and control systems (cf.…”

Section: Discussionsupporting

confidence: 88%

“…Based on these differences, we assume that some aspects of the MA practices used in FEs are specific to this field and differ from those of SMEs and family firms. Our study also aims to (2) help farmers and accounting practitioners develop a more differentiated view when generalizing the findings from the existing literature on MA in family businesses and SMEs (e.g., Helsen et al, 2017;Lavia López and Hiebl, 2015;Quinn et al, 2018;Senftlechner and Hiebl, 2015) to FEs. Since the farming sector is also more influenced by government policies (e.g., through grants provided to FEs) than most other sectors (Zhengfei and Lansink, 2006) [3], the present review could also…”

Section: Introductionmentioning

confidence: 99%

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Management accounting research on farms: what is known and what needs knowing?

Ndemewah

Menges

Hiebl

2019

JAOC

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Purpose-It is difficult to develop an overall picture of the practice of management accounting in farms and farm enterprises because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for management accounting practices in farming entities and identify some major avenues for future research on the topic. Design/methodology/approach-This paper employs systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical 1 Acknowledgements: This paper is based on the second author's master's thesis submitted at the University of Siegen. A previous version of this paper has been presented at the 15 th Annual Conference for Management Accounting Research (ACMAR) in Vallendar, Germany. The authors would like to thank the ACMAR participants and two anonymous reviewers for their valuable comments which have helped to improve the paper.

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Section: Discussionsupporting

confidence: 88%

Section: Introductionmentioning

confidence: 99%

Management accounting research on farms: what is known and what needs knowing?

Ndemewah

Menges

Hiebl

2019

JAOC

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“…These suggestions summarized in Quinn et al (2018) and implications drawn in the other articles of this special issue highlight that there are many important questions left to be answered on the antecedents, specifics and outcomes of management accounting and control in family firms. We are confident that this special issue represents a step towards a more comprehensive understanding of these phenomena.…”

mentioning

confidence: 97%

“…These studies are authored by Brück et al (2018), Dello Sbarba and Marelli (2018), Heinicke (2018) and Rizza and Ruggeri (2018). In addition, in Quinn et al (2018) we provide an editorial viewpoint on some important future research needs in the field of management accounting and control in family firms. We will now briefly introduce the papers in this issue, which use a variety of research approaches.…”

mentioning

confidence: 99%

“…Finally, in the editorial viewpoint by Quinn et al (2018), we present the AGES framework as a useful overarching framework for the further study of management accounting and control in family firms. The AGES framework suggests that family firms differ from non-family firms in four important dimensions: architecture, governance, entrepreneurship and stewardship Moores 2015, 2017).…”

mentioning

confidence: 99%

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Management control in family firms: a guest editorial

Hiebl

Quinn

Craig³

et al. 2018

J Manag Control

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Managerialization, professionalization and firm performance in family business: A Systems Thinking perspective

et al. 2023

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This paper proposes a systemic model on the intertwined relations among managerialization, professionalization and firm economic performance, considering both business‐ and family‐specific features and issues. It sheds light on the role that, in the family business, the firm economic performance may play in favouring a positive development of both the business and the family itself. It aims at understanding how, in family businesses, the firm managerialization and professionalization may represent relevant drivers of firm performance. A Systems Thinking model based on causal loop diagrams was developed, to provide a clear framing of the interrelationships among the various aspects at stake. The conceptual model combines with systemic perspective all the variables and relationships that come into play when considering jointly the growth and development of the company and the family. This paper provides not only a conceptual background but also practical insights for family business' owners, managers and consultants.

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Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship

Cited by 41 publications

References 85 publications

Management accounting research on farms: what is known and what needs knowing?

Management accounting research on farms: what is known and what needs knowing?

Management control in family firms: a guest editorial

Managerialization, professionalization and firm performance in family business: A Systems Thinking perspective

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