Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. Based on the hypothesis that family enterprises aim at humane objectives to a greater extent and use controlling- instruments to a lesser extent than non-family enterprises the results of an empirical study for the region Upper-Austria are presented. The conclusion is that apart from the extent of the return on equity the objectives of the family enterprises do not differ much from those of the non-family enterprises. Contrariwise a high level professionalization of employing controlling-instruments can be identified for family enterprises. The second point of interest is the search for differences between medium and large sized enterprises. Moreover this paper demonstrates an application of (multiple) correspondence analysis in business research. Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to the principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of continuous variables. Classical correspondence analysis is designed two-dimensional, whereas the multiple type of it is an extension to more than two variables. After an introductory overview of the idea an example in this recent business research project is presented.