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http://hdl.handle.net/1942/21998
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DC Field | Value | Language |
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dc.contributor.author | HELSEN, Zoe | - |
dc.contributor.author | LYBAERT, Nadine | - |
dc.contributor.author | STEIJVERS, Tensie | - |
dc.contributor.author | ORENS, Raf | - |
dc.contributor.author | DEKKER, Julie | - |
dc.date.accessioned | 2016-09-13T08:56:46Z | - |
dc.date.available | 2016-09-13T08:56:46Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | JOURNAL OF ECONOMIC SURVEYS, 31(2), p. 410-435 | - |
dc.identifier.issn | 0950-0804 | - |
dc.identifier.uri | http://hdl.handle.net/1942/21998 | - |
dc.description.abstract | Family firms play a significant role in the global economy. Although family firm literature has devoted much time and effort to investigating topics concerning corporate governance, leadership, ownership and succession, accounting issues have received relatively scant attention. In this paper, we assemble and critically review extant literature on the choice of management controls. This is an essential topic for firms as management control systems (MCS) are used to make sure subordinates behave in function of the goals of the firm. Family firms, however, have distinct features, such as differences in governance structures and goals, which can have a significant impact on whether and how MCS are used. We conclude this review paper by providing avenues for future research that can advance our understanding of both the determinants and the outcomes of the choice of MCS. | - |
dc.language.iso | en | - |
dc.rights | © 2016 John Wiley & Sons Ltd, 9600 Garsington Road, Oxford OX4 2DQ, UK and 350 Main Street, Malden, MA 02148, USA. | - |
dc.subject.other | management control systems; family firms; formal controls; social controls | - |
dc.title | Management control systems in family firms: a review of the literature and directions for the future | - |
dc.type | Journal Contribution | - |
dc.identifier.epage | 435 | - |
dc.identifier.issue | 2 | - |
dc.identifier.spage | 410 | - |
dc.identifier.volume | 31 | - |
local.format.pages | 26 | - |
local.bibliographicCitation.jcat | A1 | - |
dc.description.notes | Helsen, Z (reprint author), Hasselt Univ, Hasselt, Belgium. zoe.helsen@uhasselt.be | - |
local.type.refereed | Refereed | - |
local.type.specified | Article | - |
dc.identifier.doi | 10.1111/joes.12154 | - |
dc.identifier.isi | 000395471700003 | - |
item.fullcitation | HELSEN, Zoe; LYBAERT, Nadine; STEIJVERS, Tensie; ORENS, Raf & DEKKER, Julie (2017) Management control systems in family firms: a review of the literature and directions for the future. In: JOURNAL OF ECONOMIC SURVEYS, 31(2), p. 410-435. | - |
item.fulltext | With Fulltext | - |
item.validation | ecoom 2018 | - |
item.contributor | HELSEN, Zoe | - |
item.contributor | LYBAERT, Nadine | - |
item.contributor | STEIJVERS, Tensie | - |
item.contributor | ORENS, Raf | - |
item.contributor | DEKKER, Julie | - |
item.accessRights | Restricted Access | - |
crisitem.journal.issn | 0950-0804 | - |
crisitem.journal.eissn | 1467-6419 | - |
Appears in Collections: | Research publications |
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File | Description | Size | Format | |
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Helsen_et_al-2017-Journal_of_Economic_Surveys.pdf Restricted Access | Published version | 200.5 kB | Adobe PDF | View/Open Request a copy |
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