Il controllo di gestione nelle imprese familiari: un’analisi della letteratura

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Francesco Badia, Grazia Dicuonzo, Simona Ranaldo, Vittorio Dell’Atti
Anno di pubblicazione 2020 Fascicolo 2020/Suppl. 1
Lingua Italiano Numero pagine 24 P. 79-102 Dimensione file 262 KB
DOI 10.3280/MACO2020-001-S1006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

;

Keywords:Family business, family firms, management control, management ac-counting, literature review

  1. Acquaah M. (2013), Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa, Journal of Family Business Strategy, 4(2), pp. 131-146.
  2. Ahrens T., Chapman C. (2004), Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain. Contemporary Accounting Research, 21(2), pp. 271-302.
  3. Anselmi L. (Ed.) (1999), Aziende familiari di successo in Toscana, Milano, FrancoAngeli.
  4. Anthony R.N. (1965), Planning and Control Systems: A Framework for Analysis, Harvard Business School Division of Research.
  5. Audretsch D.B., Hülsbeck M., Lehmann E.E. (2013), Families as active monitors of firm performance. Journal of Family Business Strategy, 4(2), pp. 118-130.
  6. Bassani G., Cattaneo C., Cesaroni F.M., Sentuti A. (2018), Sistemi di gestione e controllo e professionalizzazione delle imprese familiari. Uno strumento di accreditamento intraparentale? Management Control, 2, pp. 15-35.
  7. Becker W., Ulrich P., Staffel M. (2011), Management accounting and controlling in German SMEs – do company size and family influence matter? International Journal of Entrepreneurial Venturing, 3(3), pp. 281-300.
  8. Berrone P., Cruz C., Gomez-Mejia L.R. (2012), Socioemotional Wealth in Family Firms: Theoretical Dimensions, Assessment Approaches, and Agenda for Future Research. Family Business Review, 25(3), pp. 258-279. DOI: 10.1177/0894486511435355
  9. Bianchi M., Imoniana J.O., Tampieri L., Tesic J. (2009), Comparing the role of managerial control in Micro Family Business start-up in Bosnia Erzegovina, Brazil and Italy. Corporate Ownership and Control, 7(2 B), pp. 224-238.
  10. Bisogno M., Vaia G. (2017), The role of management accounting in family business succession. African Journal of Business Management, 11(21), pp. 619-629.
  11. Bracci E., Maran L. (2012), The role and use of Management Accounting Systems (MAS) in family firms: A case study. Piccola impresa / Small Business, 3, pp. 129-153.
  12. Broccardo L., Culasso F., Giacosa E., Truant E. (2016), The diffusion of management control systems in Italy: A comparison between family and non-family firms, Corporate Ownership and Control, 13(4Continued1), pp. 165-172.
  13. Bronzetti G., Mazzotta R. (2015), Business succession and Intellectual Capital Management in family firms, Management Control, 1, pp. 45-72.
  14. Brück C., Ludwig J., Schwering A. (2018), The use of value-based management in family firms, Journal of Management Control, 28(4), pp. 383-416.
  15. Caputo F., Veltri S., Venturelli A. (2017), Sustainability strategy and management control systems in family firms. Evidence from a case study, Sustainability (Switzerland), 9(6).
  16. Carrera N. (2017), What Do We Know about Accounting in Family Firms ? Journal of Evolutionary Studies in Business, 2(2), pp. 97-159.
  17. Cattaneo C., Bassani G. (2015), Sistemi di controllo formali nelle pmi familiari: una presenza possibile? Piccola impresa/Small Business, 1, pp. 31-52.
  18. Cesaroni F.M., Sentuti A. (2019), Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni? Management Control, 9(1), pp. 17-44.
  19. Chennhal R.H. (2003), Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(4), pp.127-168. DOI: 10.1063/1.5024417
  20. Chrisman J.J., Chua J.H., Litz R.A. (2004), Comparing the Agency Costs of Family and Non-Family Firms: Conceptual Issues and Exploratory Evidence, Entrepreneurship Theory and Practice, 28(4), pp. 335-354.
  21. Chua J.H., Chrisman J.J., Sharma P. (1999), Defining the Family Business by Behavior, Entrepreneurship Theory and Practice, 23(4), pp. 19-39.
  22. Ciambotti M. (2011), Aspetti di gestione strategica nelle imprese familiari, in Cesaroni F. M. & Ciambotti M. (Eds.), La successione nelle imprese familiari (pp. 23-44), Milano, FrancoAngeli.
  23. Corbetta G. (1995). Le imprese familiari: caratteri originali, varietà e condizioni di sviluppo. Milano, Egea.
  24. Corbetta G., Salvato C.A. (2004), The Board of Directors in Family Firms: One Size Fits All? Family Business Review, 17(2), pp. 119-134.
  25. Craig J., Moores K. (2015), The A-GES framework: understanding the family business difference.
  26. Culasso F., Giacosa E., Manzi L.M., Dana L.P. (2018), Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession. Management Control, 1, pp. 45-71.
  27. D’Onza G. (Ed.) (2017), Assetti di governance, sistemi di controllo e di risk managemet nelle aziende familiari. Torino, Giappichelli.
  28. Dekker J., Lybaert N., Steijvers T., Depaire B. (2015), The Effect of Family Business Professionalization as a Multidimensional Construct on Firm Performance. Journal of Small Business Management, 53(2), pp. 516-538.
  29. Del Bene L. (2005). Aziende familiari: tra imprenditorialità e managerialità, Torino, Giappichelli.
  30. Dello Sbarba A., Marelli A. (2018), Family-controlled businesses and management control: the framing of “shareholder-oriented” practices, Journal of Management Control, 28(4), pp. 417-456.
  31. Donaldson L., Davis J.H. (1991), Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), pp. 49-64. DOI: 10.1177/031289629101600103
  32. Donnelley R. (1964), The family business. Harvard Business Review, 42(2), pp. 93-105.
  33. Duller C. (2011), Strategists and non-strategists in Austrian enterprises – Statistical approaches. AIP Conference Proceedings, 1389, pp. 402-404. DOI: 10.1063/1.3636748
  34. Duréndez A., Madrid-Guijarro, A., & García-Pérez-de-Lema, D. (2011), Innovative culture, management control systems and performance in small and medium-sized spanish family firms. Innovar, 21(40), pp. 137-154.
  35. Dyer W. (1988), Culture and continuity in family firms, Family Business Review, 1(1), pp. 18-24.
  36. Dyer W. (2001), Integrating expert management into a family owned business, Family Business Review, 2.
  37. Efferin S., Hartono M.S. (2015), Management control and leadership styles in family business. Journal of Accounting & Organizational Change, 11(1), pp. 130-159.
  39. El Masri T., Tekathen M., Magnan M., Boulianne E. (2017), Calibrating management control technologies and the dual identity of family firms, Qualitative Research in Accounting & Management, 14(2), pp. 157-188.
  40. Esparza-Aguilar J.L., García-Pérez-De-Lema D., Duréndez A. (2016), The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms: An exploratory study for the hospitality sector, Tourism Economics, 22(5), 1104-1120.
  41. García-Pérez-De-Lema D., Duréndez A. (2007), Managerial behaviour of small and medium-sized family businesses: an empirical study, International Journal of Entrepreneurial Behaviour & Research, 13(3), pp. 151-172. DOI: 10.1108/13552550710751030
  42. Giovannoni E., Maraghini M.P., Riccaboni A. (2011), Transmitting knowledge across generations: The role of management accounting practices. Family Business Review, 24(2), pp. 126-150. DOI: 10.1177/0894486511406722
  43. Gomez-Mejia L.R., Cruz C., Berrone P., Castro J.O. De. (2011), The Bind That Ties : Socioemotional Wealth Preservation The Academy of Management Annals The Bind that Ties: Socioemotional Wealth Preservation in Family Firms, The Academy of Management Annals, 5(1), 653-707. DOI: 10.1080/19416520.2011.593320
  44. Gómez-Mejía L.R., Haynes, Katalin Takács Núñez-Nickel, Manuel Jacobson, Kathyrn J.L. Moyano-Fuentes J. (2007), Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills, Administrative Science Quarterly, 52(1), pp. 106-137.
  45. Habbershon T.G., Williams M.Lou. (1999), A Resource-Based Framework for Assessing the Strategic Advantages of Family Firms, Family Business Review, 12(1), pp. 1-25.
  46. Handler W.C. (1989), Methodological Issues and Considerations in Studying Family Businesses, Family Business Review, 2(3), pp. 257-276.
  47. Helsen Z., Lybaert N., Steijvers T., Orens R., Dekker J. (2017), Management Control Systems in Family Firms: a Review of the Literature and Directions for the Future, Journal of Economic Surveys, 31(2), pp. 410-435.
  48. Herriau C., Touchais L. (2015), The Role of Control Systems in the Process of Change: Application to a Family Business Succession. Journal of Change Management, 15(1), pp. 19-42. DOI: 10.1080/14697017.2014.922603
  49. Hiebl M.R.W. (2013), Management accounting in the family business: Tipping the balance for survival. Journal of Business Strategy, 34(6), pp. 19-25. DOI: 10.1108/JBS-07-2013-0052
  50. Hiebl M.R.W., Feldbauer-Durstmüller B., Duller C. (2013), The changing role of management accounting in the transition from a family business to a non-family business, Journal of Accounting and Organizational Change, 9. DOI: 10.1108/18325911311325933
  51. Hiebl M.R.W., Mayrleitner B. (2017), Professionalization of management accounting in family firms: the impact of family members, Review of Managerial Science, pp. 1-32.
  52. Hiebl M.R.W., Neubauer H., Duller C., Feldbauer-Durstmüller B. (2014), The relationship between corporate governance configuration in family businesses and the use of management accounting, International Journal of Business Research, 14(2), pp. 53-74. DOI: 10.18374/IJBR-14-2.5
  53. Hitt M.A., Bierman L., Shimizu K., Kochhar R. (2001), Direct and Moderating Effects of Human Capital on Strategy and Performance in Professional Service Firms: A Resource-Based Perspective, Academy of Management Journal, 44(1), 13-28.
  54. Huerta E., Petrides Y., O’Shaughnessy D. (2017), Introduction of accounting practices in small family busiess, Qualitative Research in Accounting & Management Journal of Management Development Iss International Journal of Public Sector Management Iss Accountability Journal.
  55. Hung Chan K., Lew A.Y., Wu Tong M.Y. J. (2001), Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions, The International Journal of Accounting, 36(3), pp. 311-327.
  56. Jensen M.C., Meckling W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3(4), pp. 305-360.
  57. Jorissen A., Laveren E., Martens R., Reheul A.-M. (2005), Real Versus Sample-Based Differences in Comparative Family Business Research, Family Business Review, 18(3), pp. 229-246.
  58. Kallmuenzer A., Peters M. (2018), Innovativeness and control mechanisms in tourism and hospitality family firms : A comparative study, International Journal of Hospitality Management, 70, pp. 66-74.
  59. Kallmuenzer A., Strobl A., Peters M. (2018), Tweaking the entrepreneurial orientation – performance relationship in family firms : the effect of control mechanisms and family-related goals, Review of Managerial Science, 12, pp. 855-883.
  60. Leotta A., Rizza C., Ruggeri D. (2017), Management accounting and leadership construction in family firms, Qualitative Research in Accounting and Management, 14(2), pp. 189-207. DOI: 10.1108/QRAM-09-2015-0079
  61. Lopez-Valeiras E., Gonzalez-Sanchez M.B., Gomez-Conde J. (2016), The effects of the interactive use of management control systems on process and organizational innovation. Review of Managerial Science, 10(3), pp. 487-510.
  62. Madison K., Holt D.T., Kellermanns F.W., Ranft A.L. (2016), Viewing Family Firm Behavior and Governance Through the Lens of Agency and Stewardship Theories, Family Business Review, 29(1), pp. 65-93. DOI: 10.1177/0894486515594292
  63. Marchi L. (2011), L’evoluzione del controllo di gestione nella prospettiva informative e gestionale esterna, Management Control, 3, pp. 5-16. DOI: 10.3280/MACO2011-003001
  64. Masciarelli F., Prencipe A. (2010). Dinamiche evolutive delle imprese familiari: il ruolo del capitale umano e del capitale sociale nel ricambio generazionale, Rivista Piccola Impresa-Small Business, 1, pp. 47-70.
  65. Mazzola P., Marchisio G., Astrachan J. (2008), Strategic planning in family business: A powerful developmental tool for the next generation, Family Business Review, 21(3), 239-258.
  66. Miglietta N. (2009), Family business: strategie di governo delle imprese familiari, Padova, Cedam.
  67. Miller D., Le Breton-Miller I., Scholnick B. (2008), Stewardship vs. stagnation: An empirical comparison of small family and non-family businesses, Journal of Management Studies, 45(1), pp. 51-78.
  68. Minichilli A., Corbetta G., MacMillan I.C. (2010), Top management teams in family-controlled companies: “Familiness”, “faultlines”, and their impact on financial performance, Journal of Management Studies, 47(2), pp. 205-222.
  69. Mintzberg H. (1979), The structuring of organizations, Prentice Hall.
  70. Mintzberg H., Waters J. (1982), Tracking strategy in an entrepreneurial firm. Academy of Management Journal.
  71. Moilanen S. (2008), The role of accounting in the management control system: A case study of a family led firm, Qualitative Research in Accounting & Management, 5(3), pp. 165-183. DOI: 10.1108/11766090810910209
  72. Moores K., Mula J. (2000), The Salience of Market, Bureaucratic, and Clan Controls in the Management of Family Firm Transitions: Some Tentative Australian Evidence. Family Business Review, 13(2), pp. 91-106.
  73. Neubauer F., Lank A.G. (1998), The family business: its governance and sustainability. London, Palgrave Macmillan.
  74. Neubaum D.O., Thomas C.H., Dibrell C., Craig J.B. (2017), Stewardship Climate Scale: An Assessment of Reliability and Validity, Family Business Review, 30(1), pp. 37-60. DOI: 10.1177/0894486516673701
  75. Nobolo A. (2000), Continuità e sistemi di governo economico nelle aziende di produzione a proprietà familiare, Milano, Egea.
  76. Ouchi W.G. (1980), Market, bureaucracies, and Clans.
  77. Parada M., Nordqvist M., Gimeno A. (2010), Instituzionalizing the family business: The role of professional associations in fostering a change of values, Family Business Review, 23(4). DOI: 10.1080/0141192012009572
  78. Parris D.L., Peachey J.W. (2012), A Systematic Literature Review of Servant Leadership Theory in Organizational Contexts. Journal of Business Ethics, (2015), pp. 1-11.
  79. Pavan A. (2019), Controllo interno e di gestione nella prospettiva del valore, Management Control, Suppl. 1, pp. 5-12. DOI: 10.3280/MACO2019-SU1001
  80. Peake W., Marshall M.I. (2017), Women’s management practices and performance in rural female-owned family businesses, Journal of Family Business Management, 7(2), pp. 134-150. DOI: 10.1108/JFBM-06-2016-0012
  81. Peters M., Buhalis D. (2004), Small family hotel business: the need for education and training. Journal of education and training, 46(8/9), pp. 406-416.
  82. Prencipe A., Bar-Yosef S., Dekker H.C. (2014), Income Smoothing in Family-Controlled Companies: Evidence from Italy, European Accounting Review, 23(3), pp. 361-385. DOI: 10.1080/09638180.2014.895621
  83. Quinn M., Hiebl M.R.W., Moores K., Craig J.B. (2018), Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship, Journal of Management Control, 28(4), pp. 529-546.
  84. Rizza C., Ruggeri D. (2018), The institutionalization of management accounting tools in family firms: the relevance of multiple logics, Journal of Management Control, 28(4), pp. 503-528.
  85. Rosenblatt P.C., DeMik L., Anderson R.M., Johnson P.A. (1985), The Family in Business: Understanding and Dealing with the Challenges Entrepreneurial Families Face, San Francisco, Jossey-Bass Publishers.
  86. Salvato C., Moores K. (2010), Research on accounting in family firms: Past accomplishments and future challenges. Family Business Review, 23(3), pp. 193-215. DOI: 10.1177/0894486510375069
  87. Samuelsson J., Andersen J., Ljungkvist T., Jansson C. (2016), Formal accounting planning in SMEs, Journal of Small Business and Enterprise Development, 23(3), pp. 691-702.
  88. Sánchez-Matamoros J.B., Araújo Pinzón P., Álvarez-Dardet Espejo C. (2014), Management accounting change and agency in embedded situations, Revista Espanola de Financiacion y Contabilidad, 43(3), pp. 241-265. DOI: 10.1080/02102412.2014.942153
  89. Schulze W.S., Lubatkin M.H., Dino R.N., Buchholtz A.K. (2001), Agency Relationships in Family Firms: Theory and Evidence, Organization Science, 12(2), pp. 99-116.
  90. Senftlechner D., Hiebl M.R.W. (2015), Management accounting and management control in family businesses. Journal of Accounting & Organizational Change, 11(4), pp. 573-606.
  91. Shanker M.C., Astrachan J. H. (1996), Myths and realities: Family Businesses’ Contribution to the US Economy – A Framework for Assessing Family Business Statistics. Family Business Review, 9(2), pp. 107-123.
  92. Sharma P. (2004), An Overview of the Field of Family Business Studies : Current Status and Directions for, Family Business Review, 17(1).
  93. Sirmon avid G., Hitt M.A. (2003), Managing Resources:Linking Unique Resources, Management, and Wealth Creation in Family Firms. Entrepreneurship Theory and Practice, 27(4), pp. 339-358.
  94. Songini L. (2006), The professionalization of family firms: theory and practice, in Handbook of research in family business (pp. 269-297), Cheltenham, Edward Elgar Publishing.
  95. Songini L., Gnan L. (2015). Family Involvement and Agency Cost Control Mechanisms in Family Small and Medium-Sized Enterprises. Journal of Small Business Management, 53(3), pp. 748-779.
  96. Songini L., Gnan L., Malmi T. (2013), The role and impact of accounting in family business. Journal of Family Business Strategy, 4(2), pp. 71-83.
  97. Songini L., Vola P. (2015), The Role of Professionalization and Managerialization in Family Business Succession. Management Control, 1, pp. 9-43.
  98. Speckbacher G., Wentges P. (2012), The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research, 23(1), pp. 34-46.
  99. Stergiou K., Ashraf J., Uddin S. (2013), The role of structure and agency in management accounting control change of a family owned firm : A Greek case study, Critical Perspectives on Accounting, 24, pp. 62-73.
  100. Tagiuri R., Davis J. A. (1992), On the goals of successful family companies, Family Business Review, 5(1), pp. 43-63.
  101. Tiscini R. (2001), Il valore economico delle aziende di famiglia. Dinamiche di formazione e criteri di stima nelle aziende di dimensione minore, Milano, Giuffrè.
  102. Truant E., Broccardo L., Culasso F. (2017), Management control practices and benefits: evidence from Italian family and non-family firms, World Review of Entrepreneurship, Management and Sustainable Development, 13(5/6), pp. 612-634.
  103. Tsamenyi M., Noormansyah I., Uddin S. (2008), Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University, Accounting Forum, 32(1), pp. 62-74.
  104. Vola P. (2012), La pianificazione del passaggio generazionale nelle family firms, Torino, Giappichelli.
  105. Xin J., Pan X. (2010), An empirical study on the relationship between cultural dimensions and management control mode in family businesses. 2010 International Conference on E-Product E-Service and E-Entertainment, ICEEE2010, (70972119), pp. 1-4. DOI: 10.1109/ICEEE.2010.5660798
  106. Yordanova D., Vladimirov Z., Simeonova-Ganeva R. (2015), Management Practices in Bulgarian Family and Non-family SMEs: Exploring “Real” Differences, Family Businesses in Transition Economies (pp. 113-138).
  107. Zanin F., Comuzzi E. (2019), Scenarizzazione e pianificazione strategica nei contesti complessi. Management Control, 1, pp. 95-120. DOI: 10.3280/MACO2019-SU1006

Francesco Badia, Grazia Dicuonzo, Simona Ranaldo, Vittorio Dell’Atti, Il controllo di gestione nelle imprese familiari: un’analisi della letteratura in "MANAGEMENT CONTROL" Suppl. 1/2020, pp 79-102, DOI: 10.3280/MACO2020-001-S1006