Research Repository

Understanding Management Accounting Changes in a Family-Owned Company: A Greek Case Study

Uddin, S and Ashraf, J and Konstantinidis, S (2010) Understanding Management Accounting Changes in a Family-Owned Company: A Greek Case Study. UNSPECIFIED. EBS Working Papers, Colchester.

[img]
Preview
Text
WP2010-7 SUddin Mgment Acct in Family.pdf

Download (584kB) | Preview

Abstract

This study seeks to understand the changes to management accounting controls in a large Greek company in the context of the rapidly changing socio-economic environment. The paper investigates the case of FA (here anonymised), a Greek dairy company, as it has been transformed from a small family-run firm to one of the biggest companies in Greece. Familial and informal management controls have been transformed into a relatively formal and professional form of control over the years. The dynamics and nature of management accounting changes are understood by drawing on critical realism, a theoretical framework pioneered by Roy Bhaskar (1975, 1979). Our analysis revealed that a changed wider structural environment, changed control needs of owners and ?politics of control within capital? between competing management positions (Armstrong, 1989) precipitated the changes in the management control practices of the organization.

Item Type: Monograph (UNSPECIFIED)
Uncontrolled Keywords: Management Controls, Family, Greece, Critical Realism
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Depositing User: Users 161 not found.
Date Deposited: 03 Jan 2014 09:53
Last Modified: 30 Sep 2017 19:15
URI: http://repository.essex.ac.uk/id/eprint/8108

Actions (login required)

View Item View Item