Exploring the relationship between management accounting change and succession process within family firms
Journal Title: MANAGEMENT CONTROL
Author/s: Francesca Maria Cesaroni, Annalisa Sentuti
FullText PDF: 330 KB
(DOI is like a bar code for intellectual property: to have more infomation:
Keywords: Management accounting change, management control systems, family firms, succession, actor-network theory, longitudinal case study.
- Andon P., Baxter J., Chua W.F. (2007), Accounting change as relational drifting: A field study of experiments with performance measurement, Management Accounting Research, 18, 2, pp. 273-308.
- Ahrens T., Chapman C.S. (2006), Doing qualitative field research in management accounting: Positioning data to contribute to theory, Accounting, Organizations and Society, 31, 8, pp. 819-841.
- Bassani G.V., Cattaneo C. (2017), Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo, Management Control, 3, pp. 11-30., DOI: 10.3280/MACO2017-003002
- Bracci E., Maran L. (2012), The role and use of management accouting systems (MAS) in family firms: a case study, Piccola Impresa/Small Business, 3, pp. 129-153.
- Briers M, Chua W.F. (2001), The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity based costing, Accounting Organizations and Society, 26, 3, pp. 237-69.
- Burns J., Scapens R.W. (2000), Conceptualizing management accounting change: an institutional framework, Management Accounting Research, 11, 1, pp. 3-25.
- Callon M. (1986), The sociology of actor-network: the case of an electric vehicle, in Callon M., Law J. and Rip A. (a cura di), Mapping the Dynamics of Science and Technology, Macmillan Press, London, pp. 155-76.
- Catturi G., Riccaboni A. (1996), Management Control and National Culture: A Comparative Survey of the Mediterranean Area, Cedam, Padova.
- Chiucchi M.S. (2013), Intellectual capital accounting in action: enhancing learning through interventionist research, Journal of Intellectual Capital, 14, 1, pp. 48-68.
- Chiucchi M.S. (2014), Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research, Management Control, 3, pp. 5-9., DOI: 10.3280/MACO2014-00300
- Chua W.F. (1995), Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals, Accounting, Organizations and Society, 20, 2/3, pp. 111-145., DOI: 10.1016/0361-3682(95)95744-H
- Cobb I., Helliar C., Innes J. (1995), Management Accounting Change in a Bank, Management Accounting Research, 6, 2, pp. 155-175.
- Craig J., Moores K. (2005), Balanced scorecards to drive the strategic planning of family firms, Family Business Review, 18, 2, pp. 105-122.
- De Massis A., Chua J.H., Chrisman J.J. (2008), Factors preventing intra‐family succession, Family Business Review, 21, 2, pp. 183-199.
- Fusco A., Dicuonzo G., Dell’Atti V., Amoo N. (2017), The clinical risk management. A case study. Management Control, 3, pp. 31-52., DOI: 10.3280/MACO2017-003003
- Gatti M., Chiucchi M.S. (2017), Context matters. Il ruolo del contesto negli studi di controllo di gestione, Management Control, 3, pp. 5-8., DOI: 10.3280/MACO2017-003001
- Giovannoni E., Maraghini M. P., Riccaboni A. (2011), Transmitting knowledge across generations: the role of management accounting practices, Family Business Review, 24, 2, pp. 126-215.
- Heinicke A. (2018), Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review, Journal of Management Control, 28, 4, pp. 457-502.
- Hiebl M.R., Feldbauer-Durstmüller B., Duller C. (2013), The changing role of management accounting in the transition from a family business to a non-family business. Journal of Accounting & Organizational Change, 9, 2, pp. 119-154.
- Hines P., Rich N. (1997), The seven value stream mapping tool, International Journal of Operations & Production Management, 17, 1, pp. 46-64.
- Helsen Z., Lybaert N., Steijvers T., Orens R., Dekker J. (2017), Management control systems in family firms: A review of the literature and directions for the future, Journal of Economic Surveys, 31, 2, pp. 410-435.
- IMA – Institute of Management Accountants (2006), Accounting for the Lean Enterprise: Major Changes to the Accounting Paradigm, Statements on Management Accounting.
- Innes J., Mitchell F. (1990), The Process of Change in Management Accounting: Some Field Study Evidence, Management Accounting Research, 1, 1, pp. 3-19.
- Justesen L., Mouritsen J. (2011), Effects of actor-network theory in accounting research. Accounting, Auditing & Accountability Journal, 24, 2, pp. 161-193.
- Johnson H.T. (2006), Lean accounting: to become lean, shed accounting. Journal of cost management, 20, 1, pp. 6-17.
- Jönsson S., Lukka K. (2007), There and Back Again: Doing Interventionist Research in Management Accounting. In Chapman C. S., Hopwood A.G., Shield M. D., a cura di, Handbook of Management Accounting Research, Elsevier.
- Kasurinen T. (2002), Exploring Management Accounting Change: the Case of Balanced Scorecard Implementation, Management Accounting Research, 13, 3, pp. 323-343.
- Krafcik J. F. (1988), Triumph of the Lean Production System, Sloan Management Review, 30, 1.
- Latour B. (1987), Science in Action, Harvard University Press, Cambridge, MA.
- Latour B. (2005), Reassembling the Social, Oxford University Press, Oxford.
- Law J. (1994), Organizing Modernity, Blackwell, Oxford and Cambridge, MA.
- Law J. (1999), After ANT: complexity, naming and topology, in Law, J. and Hassard, J. (a cura di), Actor Network Theory and after, Blackwell Publishers, Oxford, pp. 1-14.
- Le Breton‐Miller I. L., Miller D., Steier L. P. (2004), Toward an integrative model of effective FOB succession, Entrepreneurship Theory and Practice, 28, 4, pp. 305-328.
- Leotta A. (2014), I processi di cambiamento che portano alle scelte di “make and buy” e gli effetti sul controllo dei sub-fornitori. Il caso STMicroelectronics, Management Control, 3, pp. 59-86.
- Leotta A. (2016), La natura socio-tecnica della contabilità direzionale. Una chiave interpretativa del rapporto tra la teoria e la pratica: Una chiave interpretativa del rapporto tra la teoria e la pratica, FrancoAngeli, Milano.
- Leotta A., Rizza C., Ruggeri D. (2017), Management accounting and leadership construction in family firms, Qualitative Research in Accounting & Management, 14, 2, pp. 189-207.
- Llewellyn S. (1993), Working in hermeneutic circles in management accounting research: some implications and applications, Management Accounting Research, 4, 3, pp. 231-249.
- Maskell B.H., Baggaley B.L. (2006), Lean accounting: what’s it all about?, Target, 22, 1, pp. 35-43.
- Moores K. (2009), Paradigms and theory building in the domain of business families, Family Business Review, 22, 2, pp. 167-180.
- Nordqvist M., Hall A., Melin L. (2009), Qualitative research on family businesses: The relevance and usefulness of the interpretive approach, Journal of Management & Organization, 15, 3, pp. 294-308.
- Petri Suomala, Jouni Lyly-Yrjänäinen, Kari Lukka (2014), Battlefield around interventions: A reflective analysis of conducting interventionist research in management accounting, Management Accounting Research, 25, 4, pp. 304-314.
- Prencipe A., Bar-Yosef S., Dekker H.C. (2014), Accounting research in family firms: Theoretical and empirical challenges, European Accounting Review, 23, 3, pp. 361-385.
- Preston A., Cooper D.J., Coombs R.W. (1992), Fabricating budgets: a study of the production of management budgeting in the National Health Service, Accounting, Organizations and Society, 17, 6, pp. 561-93.
- Quinn M., Hiebl M.R., Moores K., Craig J.B. (2018), Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship, Journal of Management Control, 28, 4, pp. 529-546.
- Rubino F., Puntillo P., Veltri S. (2017), Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio. Management Control, 3, pp. 95-122., DOI: 10.3280/MACO2017-003007
- Scapens R., Bromwich M. (2001), Management accounting research: the first decade, Management Accounting Research, 12, 2, pp. 245-254.
- Senftlechner D., Hiebl M.R. (2015), Management accounting and management control in family businesses: past accomplishments and future opportunities, Journal of Accounting & Organizational Change, 11, 4, pp. 573-606.
- Sharma P. (2004), An overview of the field of family business studies: Current status and directions for the future, Family Business Review, 17, 1, pp. 1-36.
- Songini L., Gnan L., Malmi T. (2013), The role and impact of accounting in family business, Journal of Family Business Strategy, 4, 2, pp. 71-83.
- Suomala P., Lyly-Yrjänäinen J., Lukka, K. (2014), Battlefield around interventions: A reflective analysis of conducting interventionist research in management accounting, Management Accounting Research, 25, 4, pp. 304-314.
- Stergiou K., Ashraf J., Uddin S. (2013), The role of structure and agency in management accounting control change of a family owned firm: A Greek case study, Critical Perspectives on Accounting, 24, 1, pp. 62-73.
- Trequattrini R., Lardo A., Cuozzo B., Rubio M. C. (2017), Intellectual Capital as driver for controlling managers’ performance. An innovative approach, Management Control, 3, pp. 123-142.
- Womack J.P., Jones D.T. (1996), Lean Thinking: Banish Waste and Create Wealth in Your Corporation, Simon & Schuster.
- Womack J.P., Jones D.T., Roos D (1990), The machine that changed the world, Simon & Schuster.
- Womack J. (2006), Value stream mapping, Manufacturing Engineering, 136, 5, pp. 145-156.
- Zoni L., Dossi A., Morelli M. (2012), Management accounting system (MAS) change: field evidence, Asia-Pacific Journal of Accounting & Economics, 19, 1, pp. 119-138., DOI: 10.1080/16081625.2012.668062
Francesca Maria Cesaroni, Annalisa Sentuti, Exploring the relationship between management accounting change and succession process within family firms in "MANAGEMENT CONTROL" 1/2019, pp. 17-44, DOI:10.3280/MACO2019-001002