مقاله انگلیسی رایگان در مورد حرفه ای سازی حسابداری مدیریت در شرکت های خانوادگی – اسپرینگر 2017

Recent academic interest in the organization of management accounting and control systems in family frms has increased considerably (for useful summaries, see Prencipe et al. 2014; Salvato and Moores 2010; Songini et al. 2013). Quantitative studies have found that, on average, family frms—especially smaller ones—make less use of formalized instruments of management accounting and control (García Pérez de Lema and Duréndez 2007; Hiebl et al. 2013, 2015; Speckbacher and Wentges 2012) and less often employ specialized management accountants (Hiebl et al. 2012) than non-family frms. Quantitative research has also shown that the organization of management accounting and control in family frms depends on the extent and type of family infuence (Kallmuenzer et al. 2017; Songini and Gnan 2009, 2015; Songini et al. 2015). At the same time, such studies indicate that family frms tend to professionalize management accounting and control systems alongside growth (e.g., Hiebl et al. 2013; Moores and Mula 2000), presumably to address an increase both in levels of complexity due to larger frm size and in agency conficts due to the increasing involvement of non-family managers and employees (Dekker et al. 2013, 2015; Flamholtz and Randle 2012; Hiebl et al. 2015; Songini 2006; Songini et al. 2015). Such assumptions receive further support from qualitative research. For instance, longitudinal case studies by Amat et al. (1994) and Giovannoni et al. (2011) showed that family frms use increasingly formalized management accounting systems to master growing complexity alongside growing size. Such research also shows that the implementation of management accounting systems requires specifc knowledge; important sources of this knowledge, current literature suggests, are well-educated, non-family experts, such as fnancial controllers, chief fnancial ofcers (CFOs), and fnance directors (e.g., Amat et al. 1994; Giovannoni et al. 2011; Moilanen 2008; Stergiou et al. 2013). For instance, Giovannoni et al. (2011) reported in their case that a university-educated, non-family controller contributed decisively to the establishment of more professional and formalized management accounting systems. Some evidence also suggests that when recruiting fnance and accounting executives, family frms purposefully seek expert knowledge in management accounting systems (Hiebl 2014, 2017). Thus, the current literature seems to suggest that the professionalization of management accounting systems in family frms inevitably includes the employment of non-family experts in fnance and accounting. While such non-family experts may undoubtedly be important sources of management accounting knowledge for family frms, the more general literature on family business has recently included doubts regarding whether the help of nonfamily experts is required for family frms to professionalize (e.g., Dekker et al. 2013; Hall and Nordqvist 2008; Stewart and Hitt 2012). Proposals that family members may be equally capable of driving professionalization are reinforced by recent quantitative fndings that family frms with family CFOs may also have professional management systems in place (Songini et al. 2015).