00597nas a2200145 4500008004100000245009300041210006900134260003200203653001500235100001800250700002100268700002000289700001900309856012300328 2019 eng d00aRole of different levers of control on a family business’s professionalisation journey0 aRole of different levers of control on a family business s profe aAuckland, New Zealandc201910aAccounting1 aAkroyd, Chris1 aBiswas, Sharlene1 aO'Grady, Winnie1 aMitchell, Kate uhttps://dev.business.oregonstate.edu/biblio/role-different-levers-control-family-businesss-professionalisation-journey02491nas a2200169 4500008004100000245009100041210006900132260001800201300001100219490000700230520194900237653001502186100001302201700002002214700001802234856006902252 2013 eng d00aA Revenue Management Perspective of Management Accounting Practice in Small Businesses0 aRevenue Management Perspective of Management Accounting Practice aBingleyc2013 a92-1160 v213 aPurpose: The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. Design/methodology/approach: The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings: We identify that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, we identify various attributes of small businesses that provide alternative specifications of the size contingency variable. Research limitations/implications: The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study is intended to illustrate some of the influences of small business characteristics identified in our framework. Given its narrow scope, our findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences. Practical implications: The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation. Originality/value: The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses.10aAccounting1 aNg, Fred1 aHarrison, Julie1 aAkroyd, Chris uhttp://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-002302106nas a2200157 4500008004100000245006900041210006500110260000900175300001200184490000600196520165400202653001501856100001801871700001601889856004301905 2011 eng d00aThe Roles of Management Control in a Product Development Setting0 aRoles of Management Control in a Product Development Setting c2011 a212-2370 v83 aPurpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context.

Design/methodology/approach – A nine-month, in-depth field study was carried out at a subsidiary of an Australasian multinational firm which operates in the consumer foods industry. A participant observation approach was used to collect field notes and documents from the organisation, which were analysed through the lens of ethnomethodology.

Findings – The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product development setting.

Research limitations/implications – The implication of this finding is that the role of management control changes during product development due to the involvement of different organisational members (communities of practice) and the activities that they carry out. This helps build a more holistic understanding of control in product development. As this is a field study of a specific company, the findings are not generalizable to other companies or settings. Future research needs to investigate other possible roles which management control may play in this context.

Originality/value – The paper extends the research in this area by showing how and why management control can take on multiple roles in practice.10aAccounting1 aAkroyd, Chris1 aMaguire, W. uhttp://www.emeraldinsight.com/loi/qram