Transmitting Knowledge Across Generations: The Role of Management Accounting Practices
通过纵向案例研究，探讨家族企业中管理会计在职业化和代际传承过程中如何影响知识传递，并反映企业家的优先事项、价值观和愿景。
This article aims to shed light on the distinguishing features of management accounting in family firms in relation to processes of professionalization and succession. The study combines insights offered by the debate on family businesses and management accounting with the empirical findings of a longitudinal case study (Monnalisa). By exploring the evolution of management accounting practices within the company and the processes of succession and professionalization, this article shows that management accounting can affect the transfer of knowledge across generations and between the owner family and the management team, thus representing and reproducing the priorities, values, and vision of the entrepreneur.