The institutionalization of management accounting tools in family firms: the relevance of multiple logics

Carmela Rizza () and Daniela Ruggeri ()
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Carmela Rizza: University of Catania
Daniela Ruggeri: University of Catania

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2018, vol. 28, issue 4, No 5, 503-528

Abstract: Abstract In recent years, studies in management accounting have focused on family firm businesses while investigating the role of management accounting tools and calling for more research in this field. This paper attempts to analyse how the institutionalization of management accounting tools promoted by professionals comes about and how it is facilitated or hindered by convergence or divergence between the institutional logics that characterize the family firm context. In particular, drawing on Burns and Scapens’ (Manag Account Res 11(1):3–25, 2000) framework, we carry out a longitudinal case study in a small-sized family firm characterized by both the introduction of management accounting tools by professionals and the co-presence of three different institutional logics: family, business and community. The case evidence shows how institutionalization of management accounting tools happens when family, business and community logics converge. Episodes of logics divergence occurred in enacting and reproducing routines related to some of the new tools. These divergences were due to the refusal of members to accept institutional practices promoted by the professionals. The institutionalization took place when the competing logics found a compromise. This paper contributes to the family business literature by offering more evidence on the use of management accounting tools accomplished when the competing logics are aligned with following a family firm’s purposes.

Keywords: Institutionalization; Family logic; Business logic; Management accounting; Family firm; Family business (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s00187-018-0256-2

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