Transmitting Knowledge Across Generations: The Role of Management Accounting Practices

被引：73

作者：

Giovannoni, Elena ^{[1
]}

Maraghini, Maria Pia ^{[1
]}

Riccaboni, Angelo ^{[1
]}

机构：

[1] Univ Siena, Dept Informat Engn, I-53100 Siena, Italy

来源：

FAMILY BUSINESS REVIEW | 2011年 / 24卷 / 02期

关键词：

management accounting; family firms; professionalization; succession; CONTROL-SYSTEMS; FAMILY BUSINESS; FIRMS; ORGANIZATIONS; SUCCESSION; STAGE; TIME;

D O I：

10.1177/0894486511406722

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article aims to shed light on the distinguishing features of management accounting in family firms in relation to processes of professionalization and succession. The study combines insights offered by the debate on family businesses and management accounting with the empirical findings of a longitudinal case study (Monnalisa). By exploring the evolution of management accounting practices within the company and the processes of succession and professionalization, this article shows that management accounting can affect the transfer of knowledge across generations and between the owner family and the management team, thus representing and reproducing the priorities, values, and vision of the entrepreneur.

引用

页码：126 / 150

页数：25