This paper analyses the management accounting and control practices (MAC) in dairy farms as examples of small family firms, a segment that is rarely studied. We consider how the relative extent of embeddedness in the institutional logics of business, family and farming shapes MAC and how farmers cope with logic tensions through alignment and prioritising. First, our findings lend nuance to the suggested 'negative' role of family on the sophistication of MAC, showing the relevance of who handles the accounting, when and for what purpose. We also explain how MAC can be used even by managers in small firms who are close to actual operations. Secondly, we explain the significant impact of external stakeholders as carriers of logics on logic embeddedness and enactment. We find that this influence relates to the intensity of interactions and the learning involved in them, and how both are enabled by MAC.

本文以小型家族企业为例，分析了奶牛场的管理会计和控制实践（MAC），这一领域很少研究。我们考虑商业，家庭和农业的制度逻辑中相对嵌入度如何影响MAC，以及农民如何通过协调和优先排序来应对逻辑紧张。首先，我们的发现使家庭对MAC的复杂性所起的“消极”作用产生了细微差别，表明了由谁处理会计，何时以及出于何种目的进行会计处理的相关性。我们还将说明即使是接近实际运营的小型公司的经理也可以使用MAC。其次，我们解释了外部利益相关者作为逻辑载体对逻辑嵌入和制定的重大影响。