Differences in management accounting between family enterprises and non-family enterprises a statistical approach

dc.contributor.author	Duller, Christine	en
dc.date.accessioned	2015-01-30T01:47:07Z
dc.date.available	2015-01-30T01:47:07Z
dc.date.issued	2015-01-30
dc.identifier.uri	http://hdl.handle.net/11400/5094
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.subject	Empirical research
dc.subject	Correspondence analysis (Statistics)
dc.subject	Διοίκηση επιχειρήσεων
dc.subject	Εμπειρική έρευνα
dc.subject	Ανάλυση αντιστοιχιών
dc.subject	Business administration
dc.title	Differences in management accounting between family enterprises and non-family enterprises a statistical approach	en
heal.type	conferenceItem
heal.generalDescription	ISSN Σειράς Πρακτικών: 1791 – 8499	el
heal.generalDescription	Proceedings Series: 1791 - 8499	en
heal.classification	Administration
heal.classification	Business economics
heal.classification	Διοίκηση και οργάνωση
heal.classification	Οικονομική των επιχειρήσεων
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh2002007910
heal.classificationURI	http://zbw.eu/stw/descriptor/12041-5
heal.classificationURI	N/A-Διοίκηση και οργάνωση
heal.classificationURI	N/A-Οικονομική των επιχειρήσεων
heal.keywordURI	http://skos.um.es/unescothes/C01337
heal.keywordURI	http://id.loc.gov/authorities/subjects/sh91005848
heal.contributorName	Φράγκος, Χρήστος Κ. (1949-) (επιμ.)	el
heal.language	en
heal.access	campus
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκησης Επιχειρήσεων.	el
heal.publicationDate	2009-05
heal.bibliographicCitation	Duller, C. (2009). Differences in management accounting between family enterprises and non-family enterprises a statistical approach. In Proceedings of the 2nd International Conference: Quantitative and qualitative methodologies in the economic and administrative sciences. Athens, 25th to 27th May 2009. Athens: TEI of Athens. pp. 113-116.	en
heal.abstract	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.	en
heal.publisher	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας	el
heal.publisher	TEI of Athens	en
heal.fullTextAvailability	true
heal.conferenceName	2nd International Conference: Quantitative and Qualitative Methodologies in the Economics and Administrative Sciences	en
heal.conferenceItemType	full paper