What Do We Know about Accounting in Family Firms?

Journal of Evolutionary Studies in Business

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Field Value
Title What Do We Know about Accounting in Family Firms?
Creator Carrera, Nieves
Subject Accounting;
Accounting Research; Family Firms; Financial Accounting; Management Accounting; Auditing; Accounting History; Literature Review
Description In this study, we present a review of research of accounting in family firms. The aim is to summarize the main findings of prior studies and identify what we have learned so far about the role of accounting in family firms. Specifically, we survey the contributions of accounting researchers to the study of family firms in four subfields: (1) financial accounting and reporting, (2) management accounting and management control, (3) auditing, and (4) accounting history. After considering some theoretical and empirical advancements of family business research in other disciplines, we conclude by identifying avenues for future research.
Publisher Universitat de Barcelona
Date 2017-07-11
Type info:eu-repo/semantics/article
Peer-reviewed Article
Literature Review
Format application/pdf
Identifier https://revistes.ub.edu/index.php/JESB/article/view/j032
Source Journal of Evolutionary Studies in Business; Vol 2, No 2 (2017): Special Issue. New Perspectives in Family Business Research; 97-159
Journal of Evolutionary Studies in Business; Vol 2, No 2 (2017): Special Issue. New Perspectives in Family Business Research; 97-159
Language eng
Relation https://revistes.ub.edu/index.php/JESB/article/view/j032/21751
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