가족기업의 기업지배구조가 관리회계 실무의 이용에 미치는 영향

Family business(FB) of features were found to affect the design and usage of corporate functions. However research on the FB－specific usage of these functions is still limited. This study extend the research in this field by analysing the effects of various corporate governance configurations in family businesses on the usage of management accounting. This study find that the composition of the supervisory board does not have a positive impact on management accounting usage, whereas the introduction of non－family members into the top management team partly does. This study findings suggest that the mere existence of corporate governance bodies such as the top management team in family businesses is positively associated with the use of management accounting. Control variable firm size show a significant impact on the existence of discrete MA departments and the formalization of strategic plans and the use of the balanced scorecard in FBs. In summary, this study add to the understanding of MA usage in FBs. This study results are concluded that family firms led by family managers show a lower usage of formalized MA practices. In light of agency theory, formalized MA information seems to build a mechanism to justify or codify the actions of non－family managers.