Research on Accounting in Family Firms: Past Accomplishments and Future Challenges
梳理了家族企业会计研究的现状，指出其独特性未受足够重视，并探讨了未来研究方向，对会计和家族企业领域的研究者均有参考价值。
Accounting practices in family firms, although displaying evident unique features, have received relatively little attention as distinct from their equivalents in publicly held firms. This may have hampered conceptual advancements in both the accounting and the family business literatures. In this article the authors first assess accounting areas in which the “family entity” plays a distinct role and elaborate on important characteristics of these phenomena. They also report evidence suggesting that additional research efforts may illuminate both unresolved issues in the accounting literature and so-far-neglected dimensions of the family business entity. Finally, the authors examine several different avenues for research at the accounting—family business interface and identify common themes among them.