Stakeholder Goals In Family Businesses: Evidence From Upper Austria

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Bernhard Gartner
Birgit Feldbauer-Durstmuller
Christine Duller


Management Accounting, Family Firms, Stakeholder Goals, Stakeholder Theory, Contingency Theory


Research into the field of management accounting practices in family businesses is growing. A considerable number of publications in this field are now dedicated to exploring the differences between family and non-family businesses. This paper investigates stakeholder satisfaction and stakeholder information, which have thus far been neglected fields, both in management accounting and in family business research. Based on both contingency and stakeholder theory, we find that the contextual factors - firm type and firm size - cannot be regarded as determining factors in firms stakeholder goals.


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