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Accountants in family firms—a systematic literature review
Small Business Economics ( IF 6.5 ) Pub Date : 2022-10-12 , DOI: 10.1007/s11187-022-00693-8
Mattias Sandgren , Timur Uman , Mattias Nordqvist

The purpose of this article is to review the body of the literature on the role of individual accountants in the context of family firms, synthesize the findings, outline directions for future research, and to present an integrative framework that summarizes these directions. The study utilizes a systematic literature review approach and is guided by three overarching questions related to the field’s development, a reflection on current state-of-the-art research, and an outlook for the field’s future paths. The questions are answered through the mapping and analysis of 39 key articles over a 20-year period. We show central patterns in theory, data, methods, and findings. Our review reveals that the literature is scattered, and that the role of accountants is found to be context dependent. In existing research, an accountant tends to have the roles of a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Scholars also show that an accountant influences various organizational outcomes in family firms. The review further reveals that accountants can play a key role in accounting- and strategy-related decisions with impact on family firm’s survival and growth. We offer a map of the research on accountants in family firms and an integrative framework. This work does not only highlight the importance of an accountant’s role in family firms but it also allows us to identify numerous research gaps and a pathway for future research in terms of methods, theories, and models.



中文翻译:

家族企业的会计师——系统的文献综述

本文的目的是回顾关于个体会计师在家族企业背景下的作用的文献主体,综合研究结果,概述未来研究的方向,并提出一个总结这些方向的综合框架。该研究采用系统的文献综述方法,并以与该领域发展相关的三个总体问题、对当前最先进研究的反思以及对该领域未来道路的展望为指导。通过对 20 年期间 39 篇关键文章的映射和分析来回答这些问题。我们展示了理论、数据、方法和发现的中心模式。我们的审查表明,文献是零散的,会计师的角色被发现是依赖于上下文的。在现有研究中,会计师往往具有传统的bean counter,决策者,顾问以及保护者和调解者的角色。学者们还表明,会计师会影响家族企业的各种组织成果。审查进一步表明,会计师可以在影响家族企业生存和发展的会计和战略相关决策中发挥关键作用。我们提供了一份关于家族企业会计师的研究地图和一个综合框架。这项工作不仅强调了会计师在家族企业中的重要性,而且还使我们能够从方法、理论和模型方面确定许多研究空白和未来研究的途径。学者们还表明,会计师会影响家族企业的各种组织成果。审查进一步表明,会计师可以在影响家族企业生存和发展的会计和战略相关决策中发挥关键作用。我们提供了一份关于家族企业会计师的研究地图和一个综合框架。这项工作不仅强调了会计师在家族企业中的重要性,而且还使我们能够从方法、理论和模型方面确定许多研究空白和未来研究的途径。学者们还表明,会计师会影响家族企业的各种组织成果。审查进一步表明,会计师可以在影响家族企业生存和发展的会计和战略相关决策中发挥关键作用。我们提供了一份关于家族企业会计师的研究地图和一个综合框架。这项工作不仅强调了会计师在家族企业中的重要性,而且还使我们能够从方法、理论和模型方面确定许多研究空白和未来研究的途径。

更新日期:2022-10-12
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