What Do We Know about Accounting in Family Firms?

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 s...

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Bibliographic Details
Main Author: Nieves Carrera
Format: Article
Language:English
Published: Universitat de Barcelona 2017-07-01
Series:Journal of Evolutionary Studies in Business
Subjects:
Online Access:http://revistes.ub.edu/index.php/JESB/article/view/18405
Description
Summary: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.
ISSN:2385-7137