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Accountability and Family Business Contexts: An Interpretive Approach to Accounting and Control Practices
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
2002 (English)Doctoral thesis, monograph (Other scientific)
Abstract [en]

This thesis discusses accounting and control practices in terms of accountability, i.e. how organizational actors work out who is accountable to whom over what. The study investigates how different forms of accountability can emerge and develop in organizations represented as family- controlled. This focus is grounded in the arguments of the interpretive accounting research which describes different modes, styles, and versions of control and accountability as intertwined with organizational identity construction. The empirical part of the study discusses accounting and control practices in two family businesses. The study showed that control practices and notions of sound organizing, which in the two cases included different approaches to the family business label, was intertwined. In keeping with the interpretive literature, the two case studies demonstrated differences in accountability when two organizational contexts were compared. As a possible contribution to the interpretive studies discussed in this thesis, the study also showed different styles of accountability to be interacting as well as repelling within an organizational context.

In short, this study showed both control practices and notions of family control to have consequences in terms of organizational accountability. In other words, also when advanced control practices are implemented, there could be fundamental differences in terms of accountability between different family business contexts as well as within an organizational context.

Place, publisher, year, edition, pages
Jönköping: Internationella Handelshögskolan , 2002. , p. 323
Series
JIBS Dissertation Series, ISSN 1403-0470 ; 14
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hj:diva-190ISBN: 91-89164-35-0 (print)OAI: oai:DiVA.org:hj-190DiVA, id: diva2:3891
Public defence
2002-06-07, Sal B103, Internationella Handelshögskolan i Jönköping, 13:00
Available from: 2002-06-07 Created: 2002-06-07 Last updated: 2016-10-28Bibliographically approved

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Florin Samuelsson, Emilia

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf