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The changing role of management accounting in the transition from a family business to a non‐family business

Author

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  • Martin R.W. Hiebl
  • Birgit Feldbauer‐Durstmüller
  • Christine Duller

Abstract

Purpose - The purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting. Design/methodology/approach - This paper is based on an online survey among all large and medium‐sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size is included as the main control variable. Findings - A lower level of influence from the controlling family was found to be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large firms, such a linear relationship could not be drawn. The level of education of management accountants was inversely correlated with the level of family influence in both large and medium‐sized firms. Research limitations/implications - Further research into the reasons, underlying drivers and inter‐organisational promoters of management accounting change in family businesses is needed. Furthermore, the organisational impacts of the transition from family businesses to non‐family businesses deserve further investigation. Originality/value - A framework for assessing the organisational effects of the transition from family businesses to non‐family businesses is provided. The empirical results on the impact of the transition on the institutionalisation of management accounting are presented. The level of family influence was found to act as a significant contextual factor for the organisation of management accounting in medium‐sized firms.

Suggested Citation

  • Martin R.W. Hiebl & Birgit Feldbauer‐Durstmüller & Christine Duller, 2013. "The changing role of management accounting in the transition from a family business to a non‐family business," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 9(2), pages 119-154, May.
    • Handle: RePEc:eme:jaocpp:18325911311325933
    DOI: 10.1108/18325911311325933
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    Citations

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    Cited by:

    1. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    2. Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023. "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, vol. 61(1), pages 349-388, June.
    3. Chi Zhang & Qingjun Zeng & Charles Chen & Stavros Sindakis & Sakshi Aggarwal & Nipun Dhaulta, 2023. "The Strategic Resources and Competitive Performance of Family-Owned and Non-Family-Owned Firms in the Retail Business of Los Angeles," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(1), pages 327-355, March.

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