The purpose of this special issue is twofold: first, to provide answers on how, why, and what questions on the design, use, and (non-)change of management accounting and control within family business processes. Second, to engage in the cross-disciplinary debate on the conceptual relationships and frameworks that both fields might share and benefit from.Where the first purpose is primarily leveraging one field with the other (family business with management accounting and control), the second purpose aims at a reciprocal benefit from an exchange between both fields. Both purposes imply that the Special Issue looks for process-oriented research of an internal managerial nature that makes functional or theoretical contributions.

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