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dc.contributor.authorDuller, Christineen_US
dc.date.accessioned2010-05-19en_US
dc.date.accessioned2012-11-21T10:54:38Z-
dc.date.available2012-11-21T10:54:38Z-
dc.date.issued2010en_US
dc.identifier.citationInternational Journal of Economic Sciences and Applied Research 1791-3373 3 2010 1 89-96en_US
dc.identifier.urihttp://hdl.handle.net/10419/66614-
dc.description.abstractManagement 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.en_US
dc.language.isoengen_US
dc.publisherKavala Institute of Technology Kavalaen_US
dc.subject.jelL21en_US
dc.subject.jelM41en_US
dc.subject.ddc330en_US
dc.subject.keywordbusiness administrationen_US
dc.subject.keywordempirical researchen_US
dc.subject.keywordcorrespondence analysisen_US
dc.titleDifferences in management accounting between family enterprises and non-family enterprises: A statistical approachen_US
dc.typeArticleen_US
dc.identifier.ppn659379724en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:International Journal of Economic Sciences and Applied Research (IJESAR)

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