Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach
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.
Volume (Year): 3 (2010)
Issue (Month): 1 (July)
|Contact details of provider:|| Web page: http://ijbesar.teiemt.gr/|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tei:journl:v:3:y:2010:i:1:p:89-95. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kostas Stergidis)
If references are entirely missing, you can add them using this form.