Die Organisation des Controllings in österreichischen und bayerischen Familienunternehmen

This paper deals with the organization of management accounting and influencing context factors in family businesses, which has been a neglected field both in management accounting and family business research so far. Our study is based on a situative approach and uses agency theory, stewardship theory and the resource based view of the firm theory as reference theories. Our results indicate that there are significant differences in the organization of management accounting in family businesses and non-family businesses: Family businesses establish less management accounting departments and the heads of management accounting departments in family businesses less often hold a university degree. Mid-sized family businesses organize their management accounting system more often externally than non-family businesses. Amongst the group of family businesses, a higher degree of family influence rather hinders the establishment of management accounting departments, whereas the existence of non-family managers promotes their establishment