| 1. |
- Nordqvist, Mattias, et al.
(författare)
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Accountants in family firms-a systematic literature review : a systematic literature review
- 2023
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Ingår i: Small Business Economics. - : Springer Nature. - 1573-0913 .- 0921-898X. ; 61:1, s. 349-388
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this article is to review the body of the literature on the role of individual accountants in the context of family firms, synthesize the findings, outline directions for future research, and to present an integrative framework that summarizes these directions. The study utilizes a systematic literature review approach and is guided by three overarching questions related to the field's development, a reflection on current state-of-the-art research, and an outlook for the field's future paths. The questions are answered through the mapping and analysis of 39 key articles over a 20-year period. We show central patterns in theory, data, methods, and findings. Our review reveals that the literature is scattered, and that the role of accountants is found to be context dependent. In existing research, an accountant tends to have the roles of a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Scholars also show that an accountant influences various organizational outcomes in family firms. The review further reveals that accountants can play a key role in accounting- and strategy-related decisions with impact on family firm's survival and growth. We offer a map of the research on accountants in family firms and an integrative framework. This work does not only highlight the importance of an accountant's role in family firms but it also allows us to identify numerous research gaps and a pathway for future research in terms of methods, theories, and models. Plain English Summary This systematic literature review puts a spotlight on the role of the individual accountant in family firms. Our review reveals that accountants take four distinct roles in family firms: a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Our review further shows that accountants play a key role in accounting and strategy-related decisions of consequence for family firms. We also outline areas where additional research efforts can help to generate a better understanding of how, when, and why individual accountants, in addition to their accounting function, matter for the family firms that employ them. The principal implication of this study is that research should embark on further exploration of the individual accountant in the family firm context and employ diverse methods and theories in doing so.
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| 2. |
- Sandgren, Mattias, et al.
(författare)
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Accountants in family firms : a systematic literature review
- 2023
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Ingår i: Small Business Economics. - : Springer. - 0921-898X .- 1573-0913. ; 61, s. 349-388
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Forskningsöversikt (refereegranskat)abstract
- The purpose of this article is to review the body of the literature on the role of individual accountants in the context of family firms, synthesize the findings, outline directions for future research, and to present an integrative framework that summarizes these directions. The study utilizes a systematic literature review approach and is guided by three overarching questions related to the field's development, a reflection on current state-of-the-art research, and an outlook for the field's future paths. The questions are answered through the mapping and analysis of 39 key articles over a 20-year period. We show central patterns in theory, data, methods, and findings. Our review reveals that the literature is scattered, and that the role of accountants is found to be context dependent. In existing research, an accountant tends to have the roles of a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Scholars also show that an accountant influences various organizational outcomes in family firms. The review further reveals that accountants can play a key role in accounting- and strategy-related decisions with impact on family firm's survival and growth. We offer a map of the research on accountants in family firms and an integrative framework. This work does not only highlight the importance of an accountant's role in family firms but it also allows us to identify numerous research gaps and a pathway for future research in terms of methods, theories, and models.Plain English Summary: This systematic literature review puts a spotlight on the role of the individual accountant in family firms. Our review reveals that accountants take four distinct roles in family firms: a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Our review further shows that accountants play a key role in accounting and strategy-related decisions of consequence for family firms. We also outline areas where additional research efforts can help to generate a better understanding of how, when, and why individual accountants, in addition to their accounting function, matter for the family firms that employ them. The principal implication of this study is that research should embark on further exploration of the individual accountant in the family firm context and employ diverse methods and theories in doing so.
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| 4. |
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| 5. |
- Sandgren, Mattias, et al.
(författare)
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The role of the strategic apex in shaping the disclosure strategy : A family firm in crisis
- 2024
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Ingår i: The British Accounting Review. - : Elsevier. - 0890-8389 .- 1095-8347.
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Tidskriftsartikel (refereegranskat)abstract
- This study draws on attribution theory to examine how and by what means the firm's top management team, board members, and owner(s) (i.e., the strategic apex) shape disclosure strategies. Drawing on interviews and archival data spanning six years, we conduct a case study of a financially distressed private family-owned media group. Unique access to these data allowed us to peer into the disclosure strategy formation process that typically takes place behind closed doors in private firms. Our findings show that financial distress preceded the formation of the disclosure strategy and the voluntary disclosure practices designed to satisfy financially powerful stakeholders, and that internal whistleblowers act as a low-cost disclosure tool to inform financially weaker stakeholders. In addition, the development of the disclosure strategy is strongly influenced by the strategic apex, which forms collaborative teams, organises stakeholders and their information needs, and meticulously manages and controls the content and timing of voluntary disclosures. Our findings also suggest that a tightly knit disclosure strategy and voluntary disclosure practices are used to influence rather than inform, to manage stakeholder interactions, and to influence public opinion.
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| 9. |
- Waldkirch, Mattias, et al.
(författare)
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Too Much of a Good Thing? Professionalization as a Multiple Practice Adoption in a Family Firm
- 2023
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Ingår i: Academy of Management Proceedings. - : Academy of Management. - 2376-7197 .- 0065-0668. ; 1
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Konferensbidrag (refereegranskat)abstract
- Professionalization has become ubiquitous among a broad range of organizations, promising increased efficiency and legitimacy. However, extant research depicts professionalization mostly as a binary change and largely ignores its temporal and processual nature, resulting in a lack of insights into how professionalization unfolds and how organizations deal with its inherent tensions. Therefore, we take a processual perspective on professionalization, studying it as a transformation toward a more rationalized, managerialized, and formalized organization through multiple practice adoption. Relying on a longitudinal single case study of a Swedish family firm that professionalized its business and family ownership domains, our processual analysis reveals unique types of professionalization and four practice interaction mechanisms through which organizations deal with tensions in the professionalization process. We contribute by conceptualizing a process model of professionalization, casting light on practice interaction mechanisms, and outlining implications of professionalization for organizational goals.
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| 10. |
- Akhter, Naveed, et al.
(författare)
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Entrepreneurial exit in family firm portfolios
- 2014
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Ingår i: The Academy of Management Annual Meeting Proceedings, January 2014 (Meeting Abstract Supplement), 15060. - : Academy of Management.
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Konferensbidrag (refereegranskat)abstract
- We explore the process of entrepreneurial exit in a sample of five family firm portfolios from Pakistan. Our aim is to understand how entrepreneurial exit occurs in family firm portfolios and why family firm owners exit from some satellites and not from others. The emergent insights of this study through observing total number of 25 exits, portrays that due to emotional depth family firm owners manifest a strong attachment toward their core business and refrain from exiting from it. This tendency persists across generations. By doing so, family firm owners tend to exit from satellites, regardless to the fact that they are successful or not, to save the core business. Furthermore, they are more likely to exit from satellites ventured with external parties, not directly managed by the family and/or founded by distant relatives.
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