EconStor >
Kavala Institute of Technology, Greece >
International Journal of Economic Sciences and Applied Research (IJESAR) >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/66614
  
Title:Differences in management accounting between family enterprises and non-family enterprises: A statistical approach PDF Logo
Authors:Duller, Christine
Issue Date:2010
Citation:[Journal:] International Journal of Economic Sciences and Applied Research [ISSN:] 1791-3373 [Volume:] 3 [Year:] 2010 [Issue:] 1 [Pages:] 89-96
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.
Subjects:business administration
empirical research
correspondence analysis
JEL:L21
M41
Document Type:Article
Appears in Collections:International Journal of Economic Sciences and Applied Research (IJESAR)

Files in This Item:
File Description SizeFormat
659379724.pdf632.64 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/66614

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.