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

Christine Duller ()
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Christine Duller: University Linz, Department for Applied Statistics, Altenberger Straße 69, 4040 Linz, Austria

International Journal of Business and Economic Sciences Applied Research (IJBESAR), 2010, vol. 3, issue 1, 89-95

Abstract: 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.

Keywords: Business administration; empirical research; correspondence analysis (search for similar items in EconPapers)
JEL-codes: L21 M41 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:tei:journl:v:3:y:2010:i:1:p:89-95

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