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Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach


  • Christine Duller

    () (University Linz, Department for Applied Statistics, Altenberger Stra├če 69, 4040 Linz, Austria)


Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at humane objectives to a greater extent and at financial objectives to a lesser extent than non-family enterprises the results of an empirical study for the region Upper-Austria are presented. The conclusion is that apart from the extent of return on equity objectives of family enterprises do not differ much from those of non-family enterprises. The second point of interest is to analyse differences in objectives between medium and large sized enterprises.

Suggested Citation

  • Christine Duller, 2010. "Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 3(1), pages 89-95, July.
  • Handle: RePEc:tei:journl:v:3:y:2010:i:1:p:89-95

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    References listed on IDEAS

    1. Sen, Amartya, 1983. "Development: Which Way Now?," Economic Journal, Royal Economic Society, vol. 93(372), pages 742-762, December.
    2. Hannon, Bruce, 1997. "The use of analogy in biology and economics: From biology to economics, and back," Structural Change and Economic Dynamics, Elsevier, vol. 8(4), pages 471-488, October.
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    More about this item


    Business administration; empirical research; correspondence analysis;

    JEL classification:

    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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