Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/66614 
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dc.contributor.authorDuller, Christineen
dc.date.accessioned2010-05-19-
dc.date.accessioned2012-11-21T10:54:38Z-
dc.date.available2012-11-21T10:54:38Z-
dc.date.issued2010-
dc.identifier.citation|aInternational Journal of Economic Sciences and Applied Research|c1791-3373|v3|h1|nKavala Institute of Technology|lKavala|y2010|p89-96en
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
dc.language.isoengen
dc.publisher|aKavala Institute of Technology |cKavalaen
dc.subject.jelL21en
dc.subject.jelM41en
dc.subject.ddc330en
dc.subject.keywordbusiness administrationen
dc.subject.keywordempirical researchen
dc.subject.keywordcorrespondence analysisen
dc.titleDifferences in management accounting between family enterprises and non-family enterprises: A statistical approach-
dc.typeArticleen
dc.identifier.ppn659379724en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
econstor.citation.journaltitleInternational Journal of Economic Sciences and Applied Researchen
econstor.citation.issn1791-3373en
econstor.citation.volume3en
econstor.citation.issue1en
econstor.citation.publisherKavala Institute of Technologyen
econstor.citation.publisherplaceKavalaen
econstor.citation.year2010en
econstor.citation.startpage89en
econstor.citation.endpage96en

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