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  • 1.
    Johansson, Jonna
    et al.
    University of Skövde, School of Business.
    Lidåker, Simon
    University of Skövde, School of Business.
    Strategiska styrmedel i familjeföretag: En studie av familjeföretag i Gnosjöregionen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Family firms are the most common type of business in the world and the study of family

    firms has increased significantly over the recent decades. In line with globalization and

    business growth, the need for management accounting and control have increased which

    often has an informal characteristic in family firms. Scholars have warned that if

    management accounting and control is to maintain its relevance it needs to adapt a more

    strategic focus, through strategic management accounting and control instruments, to

    underline the vision of the business, which can create the need of professionalization of the

    family firm, through hiring external expertise. Whether strategic management accounting

    and control instruments is something that family firms are using or not, has not been

    investigated with qualitative research, which is why we have focused on a family firm

    intensive region characterized by high economic growth, the so-called region of Gnosjö.

    The purpose with this research is to increase the understanding of what role the strategic

    management accounting and control instruments have within family firms in the region of

    Gnosjö. We did so by focusing on three specifically chosen strategic management

    accounting and control instruments, explicitly benchmarking, activity based costing and

    the balanced scorecard. The study was conducted using a qualitative approach, in which

    data was collected through semi-structured interviews. This is to increase the ability to

    create a deeper understanding of the examined subject.

    The results show that only one of the three surveyed instruments that is being used formally

    is benchmarking, which is primarily done through continuous performance benchmarking.

    Furthermore, the study results show tendencies that the two other strategic instruments,

    activity based costing and the balanced scorecard, is used but in a more informal way.

    However, we see an increased interest and a need for these two strategic instruments as a

    result of business growth. Our conclusion is however that if these three strategic

    management accounting and control instruments are to be successfully implemented in a

    family firm, professionalization by hiring an external CFO is not enough; instead it requires

    a further professionalization through external expertise.

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