Abstract
Research into the field of management accounting practices in family businesses is growing. A considerable number of publications in this field are now dedicated to exploring the differences between family and non-family businesses. This paper investigates stakeholder satisfaction and stakeholder information, which have thus far been neglected fields, both in management accounting and in family business research. Based on both contingency and stakeholder theory, we find that the contextual factors - firm type and firm size - cannot be regarded as determining factors in firms’ stakeholder goals.
| Original language | English |
|---|---|
| Pages (from-to) | 1-8 |
| Number of pages | 8 |
| Journal | International Business and Economics Research Journal |
| Volume | 11 |
| Issue number | 11 |
| Publication status | Published - Nov 2012 |
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)