Table of contents - Special Issue: Management accounting for family businesses
Guest Editors: Hanno Roberts, Luca Gnan
Introduction of accounting practices in small family businesses
Esperanza Huerta, Yanira Petrides, Denise O’ShaughnessyThis research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.
Consequences of intensive use of non-financial performance measures in Danish family farm holdings
Morten JakobsenThe purpose of the paper is to analyse how the intensive use of non-financial performance measures and the lack of an economic reality among Danish farmers have contributed to a…
Calibrating management control technologies and the dual identity of family firms
Tarek El Masri, Matthäus Tekathen, Michel Magnan, Emilio BoulianneFamily firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management…
Management accounting and leadership construction in family firms
Antonio Leotta, Carmela Rizza, Daniela RuggeriSuccession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on…
ISSN:
1176-6093e-ISSN:
1758-7654ISSN-L:
1176-6093Online date, start – end:
2004Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Lukas Goretzki
- Thomas Ahrens