The role of accounting in the management control system: a case study of a family‐led firm

Moilanen, Sinikka

doi:10.1108/11766090810910209

Cited by 28 publications

(46 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Nevertheless, the same research highlights the potential of a case study approach in promoting the in-depth understanding of the research phenomena under investigation [67][68][69]. In addressing this call, we would also to underline that, to the best of our knowledge, this paper illustrates the first application of the Gond et al framework [1] to a family firm.…”

Section: Methodsmentioning

confidence: 99%

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

View full text Add to dashboard Cite

Abstract:The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company's pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization's pathway towards sustainability integration. To the best of the authors' knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).

show abstract

Section: Methodsmentioning

confidence: 99%

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

View full text Add to dashboard Cite

show abstract

“…Accounting research shows that management accounting is a facilitator of control in firms as it can keep the distance between the head office and the subsidiaries or branches manageable (Moilanen, 2008;Quattrone and Hopper, 2005;Kirk and Mouritsen, 1996). Management Control systems embraces a variety of activities undertaken by middle management.…”

Section: Managerial Accounting Skillsmentioning

confidence: 99%

Influence of Managerial Accounting Skills on SME’s on the Success and Growth of Small and Medium Enterprises in Kenya.

Mbogo

2011

Journal of Language, Technology &Amp; Entrepreneurship in Africa

View full text Add to dashboard Cite

Several studies show that most small and medium businesses fail within their first three years. Although the role of factors such as access to funds and culture has been widely studied, the influence of owner/manager practices and capabilities have generally been ignored. To bridge this gap, this paper investigates the managerial business practices and capabilities used by SMEs such as strategic management, financial, marketing, human resource and ICT and their influence on decision making for enterprise success and growth.Data was collected from Kenya Industrial, Research and Development Institute (KIRDI) incubated SMEs in Nairobi. A census research design was used, with a self administered questionnaire given to all participants. The results show that owner/manager capabilities in financial, marketing, human resource and managerial accounting influence decision-making, and consequently SMEs success and development. The paper concludes that training level and managerial accounting capabilities of owner/manager have a strong, positive and significant influence on the decision making and consequently are critical for the success, growth and survival of SMEs.

show abstract

“…Some studies have examined the role of trust, although the results are not conclusive. While some studies find that family's trust in the management of the company may reduce the need for management accounting (Moilanen 2008;Tsamenyi, Noormansyah, and Uddin 2008;Stergiou, Ashraf, and Uddin 2013), others (e.g., Giovannoni et al 2011) find that trust may be irrelevant in a scenario where the company is growing and facing increasing complexity. In those cases, there is a need for more formal control systems irrespective of the level of trust of the family in the management.…”

Section: Drivers Of Adoption Of Management Accounting and Control Sysmentioning

confidence: 99%

What Do We Know about Accounting in Family Firms?

Carrera

2017

jesb

View full text Add to dashboard Cite

In this study, we present a review of research of accounting in family firms. The aim is to summarize the main findings of prior studies and identify what we have learned so far about the role of accounting in family firms. Specifically, we survey the contributions of accounting researchers to the study of family firms in four subfields: (1) financial accounting and reporting, (2) management accounting and management control, (3) auditing, and (4) accounting history. After considering some theoretical and empirical advancements of family business research in other disciplines, we conclude by identifying avenues for future research.

show abstract

The role of accounting in the management control system: a case study of a family‐led firm

Cited by 28 publications

References 44 publications

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

Influence of Managerial Accounting Skills on SME’s on the Success and Growth of Small and Medium Enterprises in Kenya.

What Do We Know about Accounting in Family Firms?

Contact Info

Product

Resources

About