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Determinants of separating management accounting from financial accounting in SMEs and Family Firms – evidence from Poland and Germany

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  • Rieg, Robert
  • Zarzycka, Ewelina
  • Dobroszek, Justyna

Abstract

While implementing management accounting, which is basically a discretionary managerial decision, little is known about the impact of the firm’s size and ownership on such decisions. Additionally, another important factor for Small and Medium-sized Enterprises (SMEs) is the scarcity of resources which exerts organizational pressure. Our study focuses on Poland and Germany because we assume isomorphism of Polish firms and the intense influence of German accounting systems in Poland. Our results indicate a strong impact of organizational pressure and only a modest impact of other factors on accounting decisions. The study reveals similar accounting structures between these two countries.

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  • Rieg, Robert & Zarzycka, Ewelina & Dobroszek, Justyna, 2021. "Determinants of separating management accounting from financial accounting in SMEs and Family Firms – evidence from Poland and Germany," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 26(2), pages 214-242.
    • Handle: RePEc:nms:joeems:10.5771/0949-6181-2021-2-214
    DOI: 10.5771/0949-6181-2021-2-214
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