Czasopismo
Tytuł artykułu
Warianty tytułu
Języki publikacji
Abstrakty
An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professionalisation is particularly pronounced in smaller firms, and the effect decreases with the firm's size. This indicates that family influence and professionalisation have more significant impact on the use of accounting instruments and less impact on the differentiaiton of accounting functions, except for smaller family firms. (original abstract)
Czasopismo
Rocznik
Tom
Numer
Strony
113--131
Opis fizyczny
Twórcy
autor
- Aalen University, Germany
autor
- University of Łodz, Poland
autor
- University of Lodz, Poland
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171684034