Abstract
Due to specific know how needed, the position of the Chief Financial Officer (CFO) is often the first management position in large family businesses for which a non-family manager is hired. However, the role of the CFO in family businesses is underresearched. Therefore, this article seeks to synthesize present findings and analyze the role of the non-family CFO in large family businesses compared to nonfamily businesses. As a theoretical background we employ social role theory, agency theory and stewardship theory.
| Translated title of the contribution | The role of the non-family CFO in large family businesses - Significance, present findings and future research options |
|---|---|
| Original language | German (Austria) |
| Pages (from-to) | 137-157 |
| Number of pages | 21 |
| Journal | BFuP - Betriebswirtschaftliche Forschung und Praxis |
| Volume | 65 |
| Issue number | 2 |
| Publication status | Published - 28 Mar 2013 |
Fields of science
- 211903 Science of management
- 502033 Accounting
- 502044 Business management
- 502052 Business administration
- 502 Economics
- 502006 Controlling
JKU Focus areas
- Social and Economic Sciences (in general)