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Family Influence and Management Accounting Usage — Findings from Germany and Austria

  • Family Influence and Management Accounting
  • Published:
Schmalenbach Business Review Aims and scope

Abstract

Although contingency-based research finds many factors that influence a firm’s management accounting (MA) system, despite the vast economic importance of family firms in most Western countries, researchers have not considered family influence as a contingency variable for MA systems. Using survey results from Germany and Austria, we explore the effect of the level of family influence on selected aspects of MA usage. We find that firms with higher levels of family influence use fewer strategic and operational MA instruments, formalize their strategic plans to a lesser extent, establish fewer discrete MA departments, and employ fewer management accountants with academic degrees.

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Authors and Affiliations

  1. Institute of Management Control and Consulting, Johannes Kepler University Linz, Altenberger Straβe 69, 4040, Linz, Austria

    Martin R. W. Hiebl

  2. Institute of Applied Statistics, Johannes Kepler University Linz, Altenberger Straβe 69, 4040, Linz, Austria

    Christine Duller

  3. Management Accounting and Control, University of Siegen, Hölderlinstraβe 3, 57076, Siegen, Germany

    Birgit Feldbauer-Durstmüller

  4. Institution for Mid-market Research, University of Bamberg, Feldkirchenstraβe 21, 96045, Bamberg, Germany

    Patrick Ulrich

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  1. Martin R. W. Hiebl
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  2. Christine Duller
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  3. Birgit Feldbauer-Durstmüller
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  4. Patrick Ulrich
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Correspondence to Martin R. W. Hiebl.

Additional information

We gratefully acknowledge valuable comments by two anonymous reviewers that helped to significantly improve the paper. Parts of the survey data used in this paper have already been used in the following scientific publications with distinct research focuses: Duller, Feldbauer-Durstmüller, and Mitter (2011); FeldbauerDurstmüller, Duller, and Greiling (2012); Mitter, Duller, and Feldbauer-Durstmüller (2012; 2014); Neubauer Mayr, Feldbauer-Durstmüller, and Duller (2012); Hiebl, Feldbauer-Durstmüller, Duller, and Neubauer (2012); Payer-Langthaler, Duller, and Feldbauer-Durstmüller (2012); Hiebl, Feldbauer-Durstmüller, and Duller (2013a; 2013b); Mitter, Duller, Feldbauer-Durstmüller, and Kraus (2014).

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Hiebl, M.R.W., Duller, C., Feldbauer-Durstmüller, B. et al. Family Influence and Management Accounting Usage — Findings from Germany and Austria. Schmalenbach Bus Rev 67, 368–404 (2015). https://doi.org/10.1007/BF03396880

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