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Management accounting and leadership construction in family firms

Author

Listed:
  • Antonio Leotta
  • Carmela Rizza
  • Daniela Ruggeri

Abstract

Purpose - Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on the process of succession and change (Songiniet al., 2013; Giovannoni and Maraghini, 2013; Giovannoniet al., 2011). This study aims to deal with new management accounting (MA) practices that the junior generation may introduce during the process of succession. The aim of the study is to show that the introduction of new MA practices can contribute to constructing the leadership profile of the junior generation. Design/methodology/approach - Drawing on the perspective of actor-reality construction (ARC), the authors conducted a case study at a small-sized family firm producing solar shading systems. The authors examined how the construction of the successor’s leadership derives from the integration of four dimensions of reality: facts, possibilities, values and communication. Such an integration is facilitated by the introduction of a new accounting information system and cost reporting. Findings - The case evidence highlights that the construction of the new generation leadership may emerge as a consequence of the introduction of new MA practices. Moreover, the field evidence highlights that the construction of a new generation leadership is a process that integrates the four dimensions of reality. Originality/value - From the emergent perspective of ARC, the paper highlights how new MA practices play an active role in constructing the new generation leadership.

Suggested Citation

  • Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2017. "Management accounting and leadership construction in family firms," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 14(2), pages 189-207, June.
    • Handle: RePEc:eme:qrampp:qram-09-2015-0079
    DOI: 10.1108/QRAM-09-2015-0079
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    Citations

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    Cited by:

    1. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    2. Martin Quinn & Martin R. W. Hiebl & Ken Moores & Justin B. Craig, 2018. "Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 529-546, February.
    3. Sharul Effendy Janudin & Hazianti Abdul Halim & Nurul Fadly Habidin & Farahaini Mohd Hanif, 2019. "Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 129-138, December.
    4. Francesca Maria Cesaroni & Annalisa Sentuti, 2019. "Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 17-44.
    5. Carmela Rizza & Daniela Ruggeri, 2018. "The institutionalization of management accounting tools in family firms: the relevance of multiple logics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 503-528, February.
    6. Carmela Rizza & Antonio Leotta & Daniela Ruggeri, 2017. "Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 248-262, October.
    7. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.
    8. Daniela Ruggeri & Antonio Leotta & Carmela Rizza, 2018. "The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-53, January.

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