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The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrian family firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and the outcomes of CSR are investigated. The authors refer to socioemotional wealth and stewardship aspects as explanation approaches for CSR in family firms.

This study offers new insights into CSR in Austrian family firms based on qualitative data from 30 companies.

The findings demonstrate that despite numerous social, environmental and economic activities, referral to CSR is just in the beginning, indicating a lack of dissemination of the concept of CSR. The main motives for CSR engagement are image and reputation concerns, a strengthened regional embeddedness and employee-related improvements. Social CSR activities concerning employees and the close company surroundings dominate, whilst environmental CSR measures are often determined by the need for fulfilling the requirements of eco-certifications.

This paper contributes to the existing CSR literature by offering deeper insights into CSR in Austrian family firms (e.g. motives and outcomes of CSR), which are discussed under socioemotional wealth and stewardship aspects. Moreover, a broad range of implications for future research and corporate practice (e.g. family firms, owning family, policy) are discussed.

Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The purpose of this paper, by contrast, is to identify factors that support the advancement of those female executives who have reached a leadership position. Further, this paper highlights the self-reported obstacles and difficulties faced by respondents in reaching their current positions.

Semi-structured interviews were conducted face-to-face with ten female executives in the management accounting departments of Austrian firms. The interview transcripts were analyzed by using the general inductive approach.

The results of the study show that most women classified their social skills and professional expertise as the key factors leading to their successful advancement; however, they also highlighted that ambition and luck played important roles. The authors found that support from both life partners and superiors was essential for these women in reaching their current positions and in handling difficulties when in a leadership position. Further difficulties include working time, work-life balance and motherhood.

As the findings are based on interviews conducted with female Austrian executives in large (more than 250 employees) manufacturing- or service-sector firms, they are not readily generalizable.

This study identifies factors that may help prospective female management accounting executives reach leadership positions. Furthermore, less senior female management accountants may learn from this paper that women who have already reached leadership positions in management accounting may have had to cope with problems similar to those that younger and less senior female management accountants currently experience.

This paper is among the first to address gender in the field of management accounting.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

Inspired by increasing public interest in corporate social responsibility (CSR) and the intensified focus of research on family firms (FFs) over the past few decades, the purpose of this paper is to analyze the existing literature on CSR in FF through a citation analysis.

This paper overviews the structure of research on CSR in FF, identifying influential publications, authors, and key lines of discussion. The authors identified the underlying sample through a systematic, keyword-based literature search of seven databases. Starting with this sample, the authors analyzed a database of 4,342 references of 3,025 different sources cited in the 63 articles.

The findings show that the cited literature on CSR in FF is widespread, confirming that the research field has great heterogeneity. The authors identified the most-cited researcher as Luis R. Gómez-Mejía (University of Notre Dame, USA), with 93 citations. The average author in the group of the 22 most-cited authors (with a three-way tie for 20th-most-cited author) counts 45.45 citations in the sample of 13.95 different sources. Because the citations mostly refer to journal articles, the authors further investigated the particular journals of publication. The 20 most-influential journals cover 45.28 percent of all citations, with the Journal of Business Ethics being the most influential (6.38 percent of all citations). Within the 3,025 different sources cited in the whole sample, the publication by Dyer and Whetten (2006), which is titled “Family firms and social responsibility: preliminary evidence from the S&P 500,” is the most-cited (29 citations in 46.03 percent of the analyzed 63 peer-reviewed journal articles).

The authors conclude with a call for more research on CSR in FF (especially qualitative case studies). Moreover, as scholars of North America and Western Europe dominate the current landscape of research, the authors would like to encourage scholars from other countries and cultures to provide insights from their countries.

Benedictine abbeys are highly stable organisations that have existed for almost 1,500 years. The extant literature ascribes this stability in part to the notion of Benedictine governance, which centres on the Rule of St Benedict (RB). An integral part of Benedictine governance is the cellarer, who plays a role comparable to that of a chief financial officer (CFO) in a traditional corporation. Unlike corporations, however, in which the CFO has emerged into a more important role over the past few decades, the cellarer has been an official position in Benedictine abbeys since the introduction of the RB in the sixth century. The present paper aims to explore the cellarer's role and assesses which parts of it could be reasonably transferred to the corporate world.

Informed by organisational role theory, the authors conducted a single case study in an Austrian Benedictine abbey. The authors used group discussions and semi-structured interviews as the main research instruments.

The authors find that the cellarer's behaviour shows strong signs of stewardship, which could serve as a role model for corporate CFOs. However, because of the studied abbey's situation of financial distress, the cellarer also experienced severe role conflicts rooted in his obedience to the abbot, the high involvement of the abbey in the local economy, and the cellarer's conscience as a Christian monk. From these findings, the authors describe those aspects of the cellarer's role that should thus be avoided for corporate CFOs.

The presented findings are based on a single case study. Therefore, because of the contextual factors idiosyncratic to the abbey under investigation, the results must be interpreted with care. Nevertheless, the findings explain the cellarer's role and depict its potential benefits for the corporate world, which should induce further research.

This is the first paper to explore in-depth the cellarer's role as well as one of the first to transfer the potential benefits of single roles rooted in Benedictine governance to the corporate world.

The purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting.

This paper is based on an online survey among all large and medium‐sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size is included as the main control variable.

A lower level of influence from the controlling family was found to be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large firms, such a linear relationship could not be drawn. The level of education of management accountants was inversely correlated with the level of family influence in both large and medium‐sized firms.

Further research into the reasons, underlying drivers and inter‐organisational promoters of management accounting change in family businesses is needed. Furthermore, the organisational impacts of the transition from family businesses to non‐family businesses deserve further investigation.

A framework for assessing the organisational effects of the transition from family businesses to non‐family businesses is provided. The empirical results on the impact of the transition on the institutionalisation of management accounting are presented. The level of family influence was found to act as a significant contextual factor for the organisation of management accounting in medium‐sized firms.

The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research avenues. Academic interest in the field of management accounting and control in family businesses has increased considerably during the past decade. Family businesses constitute a unique organisational form that apparently faces a lower degree of information asymmetry compared to non-family businesses. In turn, this may limit their need for management accounting and control systems. However, recent reviews of accounting in family businesses have not yet comprehensively reviewed the literature on management accounting and control. The present paper aims to close this gap.

This review follows the guidelines proposed by Tranfield et al. (2003) for conducting a systematic literature review. This paper has identified 33 relevant articles, which were scanned for findings on the antecedents, configurations and outcomes of management accounting and control in family businesses.

Management accounting and control seem to be generally less relevant to family businesses than to non-family businesses. This review suggests, however, that this finding is true primarily for smaller firms, not for larger firms. In family businesses, mutual trust, family-specific goals and the centralisation of power emerge as important antecedents of management accounting and control, but they are also affected by the use of management accounting and control instruments.

This paper identifies a need for more research concerning institutionalisation and the instruments of management accounting and control in family businesses. Future studies on this topic should include more demographic characteristics to isolate the family effect from other corporate governance effects, as this has been disregarded by most extant studies.

This paper is the first comprehensive review to provide a synthesis of the literature on management accounting and control in family businesses.