%0 Journal Article
%T Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach
%A Christine Duller
%J International Journal of Economic Sciences and Applied Research
%D 2010
%I Kavala Institute of Technology
%X Management accounting deals with the subject family enterprises rather little in spite ofits high economical relevance. This paper questions, weather general objectives of familyenterprises differ from those of non-family enterprises. Based on the hypothesis that familyenterprises aim at humane objectives to a greater extent and at financial objectives toa lesser extent than non-family enterprises the results of an empirical study for the regionUpper-Austria are presented. The conclusion is that apart from the extent of return onequity objectives of family enterprises do not differ much from those of non-family enterprises.The second point of interest is to analyse differences in objectives between mediumand large sized enterprises.
%K Business administration
%K empirical research
%K correspondence analysis
%U http://www.ijesar.org/docs/volume3_issue1/management_accounting.pdf