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Management Control in Family Firms

Journal
Controlling
Type
journal article
Date Issued
2024
Author(s)
Andreas Oesinghaus  
;
Jonah Mostler
;
Klaus Möller  
Abstract
Family firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control system. This article explores these interactions, providing a systematic basis for controllers and owners to express and align their expectations for the control system. Further, the dominant role of informal controls in family firms is emphasized.
Language
English
Refereed
yes
Volume
36
Number
2
Start page
10
End page
16
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/120518
File(s)
Thumbnail Image

open.access

Name

ZfC 2-2024 Management Control in Family Firms.pdf

Size

314.94 KB

Format

Adobe PDF

Checksum (MD5)

8bc9939e7ef1a69472673f629149a835

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