Transmitting Knowledge Across Generations: The Role of Management Accounting Practices 跨代知识传承：管理会计实践的作用
Elena Giovannoni', Maria Pia Maraghini' ^(1){ }^{1}, and Angelo Riccaboni ^(1){ }^{1} 埃莱娜·乔瓦诺尼（Elena Giovannoni），玛丽亚·皮娅·马拉吉尼（Maria Pia Maraghini） ^(1){ }^{1} ，以及安杰洛·里卡波尼（Angelo Riccaboni） ^(1){ }^{1}
Abstract 摘要
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. 本文旨在探讨家族企业在专业化与继任过程中管理会计的独特特征。本研究将家族企业研究与管理会计领域的学术讨论与纵向案例研究（Monnalisa）的实证发现相结合。通过探讨企业内部管理会计实践的演变以及继任与专业化进程，本文表明管理会计能够影响跨代知识转移以及所有者家族与管理团队之间的知识传递，从而体现并延续企业家的优先事项、价值观和愿景。
Keywords 关键词
management accounting, family firms, professionalization, succession 管理会计、家族企业、专业化、继任
Introduction 导言
Although family firms have long played an important role in the economic and social development of many countries (see, e.g., Corbetta, 1995; Gallo, 1995; Klein, 2000), family business studies have only been viewed as an academic discipline in its own right since the early 1990s (Bird, Welsch, Astrachan, & Pistrui, 2002; Craig, Moores, Howorth, & Poutziouris, 2009; Moores, 2009). Since then, several scholars have explored and understood the peculiarities of such firms in terms of environmental opportunities and threats, performance priorities and dimensions, entrepreneurial activities, vision and control mechanisms, governance structures, decisionmaking processes, and managerial style (for a review, see Bird et al., 2002; Sharma, 2004). The issues of organizational change have mainly been explored in relation to professionalization processes (Chua, Chrisman, & Bergiel, 2009), intergenerational transitions (Sharma, Chrisman, & Chua, 2003), organizational growth, and life cycle (Moores & Mula, 2000). 尽管家族企业在许多国家的经济和社会发展中长期发挥着重要作用（参见 Corbetta, 1995；Gallo, 1995；Klein, 2000），但家族企业研究作为一门独立的学术学科，直到 20 世纪 90 年代初才被正式认可（Bird, Welsch, Astrachan, & Pistrui, 2002；Craig、Moores、Howorth & Poutziouris，2009；Moores，2009）。此后，多位学者从环境机遇与威胁、绩效优先级与维度、创业活动、愿景与控制机制、治理结构、决策过程及管理风格等维度，对这类企业的独特性进行了探索与理解（综述见 Bird 等，2002；沙玛，2004）。组织变革问题主要与专业化进程（Chua、Chrisman & Bergiel，2009）、代际过渡（Sharma、Chrisman & Chua，2003）、组织增长及生命周期（Moores & Mula，2000）相关。
Within this debate, considerable attention has been dedicated to the family and founders’ influence on firms’ 在这场讨论中，人们对家庭和创始人对企业发展的影响给予了相当多的关注。
performance and culture, wheras less emphasis has been placed on the accounting and measurement side of performance. Although some studies have explored financial accounting and auditing issues (e.g., Cascino, Pugliese, Mussolino, & Sansone, 2010; Prencipe, Markarian, & Pozza, 2008; Trotman & Trotman, 2010) and the technical characteristics and distinguishing features of management accounting systems (MAS) within family firms (Craig & Moores, 2005), the issues of changes in management accounting, as well as the interplay between management accounting practices and organizational transitions (e.g., processes of professionalization and succession), have been largely overlooked by the literature (for exceptions on management accounting change in family businesses, see Amat, Carmona, & Roberts, 1994). For this reason, Salvato and Moores (2010) call for more research on accounting 绩效与文化方面，而对绩效的会计与测量方面则关注较少。尽管一些研究探讨了财务会计与审计问题（例如，Cascino、Pugliese、Mussolino & Sansone，2010；Prencipe、Markarian & Pozza，2008；Trotman & Trotman, 2010）以及家族企业中管理会计系统（MAS）的技术特征和区别性特征（Craig & Moores, 2005），管理会计的变化问题，以及管理会计实践与组织转型（如专业化进程和继任）之间的相互作用，在文献中大多被忽视（关于家族企业中管理会计变化的例外研究，见 Amat、Carmona 和 Roberts，1994）。因此，Salvato 和 Moores（2010）呼吁对会计进行更多研究。
within family businesses. This call also entails exploring management accounting beyond its technical characteristics and functions (Ahrens & Chapman, 2007; Hopwood, 1983; Scapens, 1990) to understand its role in the shaping of its own context within family businesses. 在家族企业中。这一呼吁还涉及超越管理会计的技术特征和功能（Ahrens & Chapman, 2007; Hopwood, 1983; Scapens, 1990），以理解其在家族企业中塑造自身环境中的作用。
This study aims to contribute to the understanding of management accounting practices within family firms. Particular attention is paid to the interplay between management accounting practices and patterns of organizational transition (e.g., professionalization and succession processes) in family firms. To achieve this goal, we combine the insights offered by the debate on family businesses and management accounting with the empirical findings of a longitudinal case study concerning an Italian family firm, Monnalisa. 本研究旨在为理解家族企业中的管理会计实践提供新的见解。研究特别关注管理会计实践与组织转型模式（如专业化进程和继任机制）之间的相互作用。为实现这一目标，我们结合了家族企业研究与管理会计理论的最新成果，并借助对意大利家族企业 Monnalisa 的纵向案例研究的实证发现。
The article is structured as follows. First, we review some key studies on organizational transitions within family businesses and on management accounting change to identify the distinguishing features of family firms that may be interrelated with both organizational and accounting change. Second, we illustrate the methodology and the case study, which is analyzed and interpreted in light of the insights offered by the literature. By exploring the evolution of management accounting practices within Monnalisa, as well as the processes of succession and professionalization, this article shows that management accounting can affect the transfer of knowledge both across generations and between the family and the management team, thus representing and reproducing the priorities, values, and vision of the entrepreneur. 本文结构如下。首先，我们回顾了关于家族企业内部组织转型以及管理会计变革的一些关键研究，以识别家族企业中可能与组织变革和会计变革相互关联的独特特征。其次，我们将阐述研究方法及案例研究，并结合文献中的洞见对案例进行分析与解读。通过探讨 Monnalisa 公司管理会计实践的演变，以及继任与专业化过程，本文表明管理会计能够影响知识在代际之间以及家族与管理团队之间的传递，从而体现并延续企业家的优先事项、价值观和愿景。
Exploring Management Accounting in Family Businesses: Insights From the Literature 探索家族企业中的管理会计：文献综述
In the following subsections, we review some key studies on organizational transitions within family businesses to identify the main features of professionalization and succession processes, as well as their relationships with the life cycle of family firms. These studies allow us to emphasize the relevance of knowledge transfer across generations and between the family and the management team over a firm’s life cycle. The insights from the debate on family businesses are then combined with the literature on management accounting practices to analyze their potential role in managing uncertainty and 在以下各节中，我们将回顾一些关于家族企业内部组织转型的重要研究，以识别专业化进程和继任过程的主要特征，以及它们与家族企业生命周期的关系。这些研究使我们能够强调在企业生命周期中跨代际以及家族与管理团队之间知识转移的重要性。随后，我们将家族企业研究中的洞见与管理会计实践文献相结合，分析其在管理不确定性方面的潜在作用。
in transferring knowledge during organizational transitions (e.g., professionalization and succession processes) in family firms. 在家族企业组织转型过程中（如专业化发展和继任流程）的知识转移。
Professionalization and Succession in Family Businesses 家族企业中的专业化与继任
Over the past decade, several scholars have identified the distinguishing features of the field of family business research (see Bird et al., 2002). One of these features has been recognized as the intertwined relationships between the family and business systems. In this context, a key role is played by the founders, who “exert considerable influence on the culture and performance of their firms during and beyond their tenure” (Sharma, 2004, p. 10). For example, Sorenson (2000) distinguished five main leadership styles of founders (participative, autocratic, laissez-faire, expert, and referent), which can influence both the culture and performance of their firms. These styles may, of course, evolve over the founders’ tenure and both affect and can be affected by organizational transitions, such as professionalization and succession processes. 过去十年间，多位学者已识别出家族企业研究领域的独特特征（见 Bird 等，2002）。其中一个特征被认为是家族与企业系统之间相互交织的关系。在此背景下，创始人扮演着关键角色，他们“在任职期间及之后对企业文化和绩效产生显著影响”（Sharma，2004，第 10 页）。例如，Sorenson（2000）将创始人领导风格分为五种主要类型（参与型、专制型、放任型、专家型和参照型），这些风格既会影响企业文化，也会影响企业绩效。当然，这些风格可能随着创始人任职期间的演变而变化，并可能受到组织转型（如专业化进程和继任过程）的影响，同时也会反过来影响这些转型。
The professionalization process implies changes in the firm’s authority relationships, norms of legitimacy, and incentives (Gedajlovic, Lubatkin, & Schulze, 2004). As argued by Daily and Dalton (1992), founder-managed firms (e.g., many family businesses in the early stages of development) are likely to face a threshold at which their resources become insufficient to support their growth opportunities. To surmount this threshold, they can decide to cede control to professional managers (see also Gedajlovic et al., 2004; Zahra & Filatotchev, 2004; Zahra, Hayton, Neubaum, Dibrell, & Craig, 2008): This process is regarded as professionalization. 专业化过程意味着企业内部权力关系、合法性规范以及激励机制的变革（Gedajlovic、Lubatkin & Schulze，2004）。正如 Daily 和 Dalton（1992）所指出，由创始人管理的企業（例如发展初期的许多家族企业）很可能面临一个临界点，即其资源已不足以支撑进一步的增长机会。为跨越这一门槛，企业可选择将控制权移交给专业经理人（参见 Gedajlovic 等，2004；Zahra & Filatotchev，2004；Zahra、Hayton、Neubaum、Dibrell & Craig，2008）：这一过程被视为专业化。
Professionalization can be generally defined as the process through which professional managers become part of the family business at the management or ownership level. This process entails the adequate formal training and education of individuals (regarded as “professional managers”), but it may also result in an increasing adoption of formal mechanisms and systems inside the family firm to support the business (Songini, 2006). Most of the literature considers this process as mainly involving the entrance of outside nonfamily members into the business (see Hall & Nordqvist, 2008). As argued by Dyer (1989), it can also occur through the professionalization of family members and of employees already working in the firm. 专业化通常被定义为专业经理人通过某种过程成为家族企业管理层或所有者层级成员的现象。这一过程不仅包括对个人（即“专业经理人”）进行适当的正式培训和教育，还可能导致家族企业在内部逐步采用正式的机制和系统以支持业务运营（Songini, 2006）。大多数文献认为这一过程主要涉及外部非家族成员进入企业（见 Hall & Nordqvist, 2008）。正如 Dyer（1989）所指出的，这一过程也可能通过家族成员及已在企业工作的员工的专业化实现。
This idea is also shared by Hall and Nordquist (2008), according to whom both family and nonfamily members could qualify as professional managers as long as they are both formally and culturally competent in terms of managing the family business in question. They define professional management in family business as: “an in-depth enough understanding of the owner family’s dominant goals and meanings of being in business (i.e., cultural competence) to be able to make effective use of relevant education and experience (i.e., formal competence) in a particular family business” (Hall & Nordqvist, 2008, p. 63). 这一观点也得到了 Hall 和 Nordquist（2008）的认同，他们认为，只要家庭成员和非家庭成员在管理特定家族企业方面具备正式和文化上的双重能力，他们均可被视为专业经理人。他们将家族企业中的专业管理定义为：“对家族企业所有者家庭主导目标和经营意义（即文化能力）有足够深入的理解，能够有效运用相关教育和经验（即正式能力）在特定家族企业中发挥作用”（Hall & Nordqvist, 2008, p. 63）。
“Formal competence” implies formal education, training, and experience and can also be acquired outside the family firm. “Cultural competence” involves the “understanding of the family’s goals and meanings of being in business, that is, the values and norms underlying the reason for the family to be in business” (Hall & Nordqvist, 2008, p. 58). Such an understanding requires ongoing communication in both formal and informal arenas, where the values, goals, and meanings that key family members ascribe to the business need to be transferred to (family or nonfamily) professional managers during the professionalization process. “正式能力”指通过正式教育、培训和经验获得的技能，也可以在家族企业之外获得。“文化能力”涉及对家族经营目标和意义的理解，即家族从事商业活动的价值观和规范（Hall & Nordqvist, 2008, p. 58）。这种理解需要在正式和非正式场合中持续沟通，其中关键家庭成员赋予企业的价值观、目标和意义需要在专业化过程中传递给（家庭或非家庭）专业经理人。
The idea of formal competence qualifying professional managers is shared by most of the studies on professionalized family businesses (see Hall & Nordqvist, 2008); in contrast, the concept of cultural competence as part of the professionalization process remains largely unexplored and deserves further investigation to better understand the mechanisms through which values, goals, and meanings can be transferred from key family members to (family or nonfamily) professional managers. 关于正式能力作为专业化家庭企业经理人资格的观点，大多数研究均表示认同（见 Hall & Nordqvist, 2008）；然而，作为专业化过程组成部分的文化能力概念仍鲜有探讨，亟需进一步研究以深入理解价值观、目标及意义如何从核心家庭成员向（家庭或非家庭）专业经理人传递的机制。
Whereas the professionalization process implies the presence of (family or nonfamily) professional managers at management and/or ownership level, the succession process typically involves the entrance of the next generation of (family or nonfamily) members at management and/or ownership level. More in general, the succession process is defined as the set of “actions, events, and organizational mechanisms by which leadership at the top of the firm, and often ownership, are transferred” (Le Breton-Miller, Miller, & Steier, 2004). This process may happen suddenly, as in case of the incumbent’s death or unexpected retirement, or (more often) can be anticipated. In this case the incumbent’s retirement is preceded by a period of preparation (succession preparation) during which succession needs to 专业化过程意味着管理层和/或所有权层面存在（家族或非家族）专业经理人，而继任过程通常涉及下一代（家族或非家族）成员进入管理层和/或所有权层面。更一般地说，继任过程被定义为“通过一系列行动、事件和组织机制，将企业高层领导权（通常包括所有权）进行转移”的过程（Le Breton-Miller, Miller, & Steier, 2004）。这一过程可能突然发生，如现任者去世或意外退休，也可能（更常见地）是预先计划的。在这种情况下，现任者的退休前会有一段准备期（继任准备），在此期间需要进行继任需求分析。
be managed as a planned process. Effective planning is crucial to ensure the successful entrance of the new generation. As argued by Le Breton-Miller et al. (2004), ensuring competent family leadership across generations represents one of the most critical challenges facing family firms, which often do not survive into the third generation also because of poor succession (preparation) processes (Birley, 1986; Miller, Steier, & Le Breton-Miller, 2003). 应作为一个有计划的过程进行管理。有效的规划对于确保新一代的顺利接班至关重要。正如 Le Breton-Miller 等人（2004）所指出的，确保跨代际的家庭领导力是家族企业面临的最关键挑战之一。许多家族企业无法延续至第三代，往往也与继任（准备）过程不完善有关（Birley, 1986; Miller, Steier, & Le Breton-Miller, 2003）。
Other research has stressed the role of the founder in affecting the succession (and succession preparation) process. García-Álvarez, Lóopez-Sintas, and SaldañaGonzalvo (2002) demonstrated that the founder’s vision of the role of the business in the family can affect the culture and performance of the firm, depending on the extent to which the business is regarded as a means to support the family or as an end in itself. In the first case, (family member) successors are encouraged to join the firm at a younger age, with a low level of formal education. In the second case, the successors are encouraged to achieve a higher level of education and join the firm at a more senior age. Along these lines, Kelly, Athanassiou, and Crittenden (2000) found that the power of the founder and his or her ability to continue to exert a strong influence within the organization after his or her tenure are dependent on three main dimensions: his or her centrality to the flow of information, direct linkages with top management, and ability to influence the most connected members. 其他研究强调了创始人对继任（及继任准备）过程的影响。加西亚-阿尔瓦雷斯（García-Álvarez）、洛佩斯-辛塔斯（Lóopez-Sintas）和萨尔达尼亚-贡萨尔沃（SaldañaGonzalvo）（2002）指出，创始人对企业在家中角色定位的认知会影响企业文化与绩效，具体取决于企业被视为支持家庭的手段还是独立存在目的的程度。在第一种情况下，（家族成员）继任者被鼓励在较年轻时加入企业，且教育水平较低。在第二种情况下，继任者被鼓励接受更高水平的教育并在更年长时加入企业。沿着这一思路，凯利、阿塔纳西乌和克里滕登（2000）发现，创始人权力及其在任期结束后继续对组织施加强大影响的能力，取决于三个主要维度：其在信息流动中的核心地位、与高层管理者的直接联系，以及影响最核心成员的能力。
Without neglecting the crucial role of founders during processes of succession, other studies have emphasized that such processes are affected by the extent to which knowledge and capabilities are transferred across generations (Cabrera-Suárez, De Saa-Pérez, & GarcíaAlmeida, 2001; Steier, 2001). Cabrera-Suárez et al. (2001) highlighted that the firm’s specific knowledge and the ability to transfer it are key strategic assets that may be positively associated with higher levels of performance. From this point of view, the concept of knowledge includes contextual information, framed experience, beliefs, values, and expert insight, as well as know-how and skills to perform tasks (see CabreraSuárez et al., 2001). 在不忽视创始人角色在继任过程中的关键作用的同时，其他研究强调，此类过程受知识与能力跨代传递程度的影响（Cabrera-Suárez, De Saa-Pérez, & GarcíaAlmeida, 2001; Steier, 2001）。Cabrera-Suárez 等人（2001）指出，企业的特定知识及其转移能力是关键战略资产，可能与更高水平的绩效正相关。从这个角度来看，知识的概念包括情境信息、经验框架、信念、价值观和专家洞察力，以及执行任务的技能和方法（见 Cabrera-Suárez 等人，2001）。
As argued by Mazzola, Marchisio, and Astrachan (2008), there are still some gaps in the identification of specific training tools to support the transfer of knowledge during processes of succession. Importantly, these authors showed that involving next-generation members 如马佐拉、马尔基西奥和阿斯特拉罕（2008）所指出的，在识别支持知识转移的具体培训工具方面，仍存在一些不足。值得注意的是，这些作者指出，在知识转移过程中，应积极吸纳下一代成员参与。
in the strategic planning process provides them with tacit business knowledge and skills, thereby supporting the succession process. To achieve a better understanding of this issue, Sharma (2004) called for more research on the transfer of knowledge from one generation to the next as well as on the mechanisms by which to develop, communicate and reinforce the leaders’ vision and organizational culture across generations. 在战略规划过程中，他们能够获得隐性业务知识和技能，从而支持继任过程。为了更好地理解这一问题，夏尔马（2004）呼吁开展更多研究，探讨知识从一代人向下一代人转移的机制，以及如何在不同代际之间发展、沟通和强化领导者的愿景和组织文化。
This process has been regarded by Le Breton-Miller et al. (2004, p. 310) as the transfer of a “shared vision,” that is, “sharing views about the ultimate goals of the business,” which also entails shared values, priorities, and aspirations for the future. In addition to the transfer of equity, the transmission of this shared vision is crucial and needs to be adequately managed from the preparation phase. Leaving the transmission of a shared vision until after the incumbents have handed over leadership may be far too problematic. 这一过程被勒布伦-米勒等人（2004，第 310 页）视为“共同愿景的转移”，即“对企业最终目标的共同看法”，这还包括共同的价值观、优先事项以及对未来的共同愿景。除了股权的转移，这一共同愿景的传递至关重要，且需从准备阶段就开始妥善管理。若将共同愿景的传递推迟至现任者移交领导权之后，可能面临极大困难。
Based on previous studies of family businesses, we can argue that both professionalization and succession (including succession preparation as part of the succession process) involve critical issues related to the transfer of knowledge across generations or between family and nonfamily members (at management or ownership level). ^(1){ }^{1} As addressed by Sharma (2004) and by Mazzola et al. (2008), such critical issues need to be further explored (see also Hall & Nordqvist, 2008). Moreover, in the two contexts of professionalization and succession (preparation), the potential involvement of management accounting in the processes through which knowledge is transferred has been largely ignored by the literature and demands further research. This entails an exploration of how management accounting is put into practice, in the light of its specific organizational context and beyond its mere technical characteristics (Ahrens & Chapman, 2007). 基于对家族企业的前期研究，我们可以认为，专业化与继任（包括作为继任过程组成部分的继任准备）均涉及跨代际或家族成员与非家族成员之间（在管理层或所有权层面）知识转移的关键问题。 ^(1){ }^{1} 如 Sharma（2004）和 Mazzola 等（2008）所指出的，这些关键问题需要进一步探讨（参见 Hall & Nordqvist，2008）。此外，在专业化和继任（准备）的两个背景下，管理会计在知识转移过程中可能发挥的作用在文献中被广泛忽视，亟需进一步研究。这要求探索管理会计在实践中的应用，不仅要考虑其特定的组织背景，还要超越其单纯的技术特征（Ahrens & Chapman, 2007）。
As family firms grow, different degrees of professionalization and succession may occur simultaneously. Succession may happen inside or outside the family (see Massis, Chua, & Chrisman, 2008) and can therefore involve family and nonfamily professional managers to different extents. Similarly, professionalization process may occur inside the family, through the professionalization of family members (and, as such, of family successors), or outside the family, through the professionalization of nonfamily members (some of whom may take part in the succession process). Succession can also provide the family firm with an opportunity to 随着家族企业的发展，专业化程度和继任过程可能同时以不同程度发生。继任可能在家族内部或外部发生（见 Massis、Chua 和 Chrisman，2008），因此可能涉及家族成员和非家族成员的专业经理人，且程度各异。同样，专业化过程可能在家族内部通过家族成员的专业化（以及作为家族继任者的专业化）实现，或在家族外部通过非家族成员的专业化（其中部分成员可能参与继任过程）实现。继任还可能为家族企业提供一个机会，以
change and to open up to professionalization processes. At the same time, professionalization (if adequately managed) can support succession processes. Such intertwined relations between the two processes deserve further investigation. 变革并向专业化进程开放。与此同时，专业化（若管理得当）可支持继任流程。这两种进程之间的相互交织关系值得进一步研究。
More generally, processes of both professionalization and succession cannot be regarded as discrete events but as parts of a multiphased evolutionary process that takes place over many years and that is strongly related to the patterns defining the firm’s life cycle. These patterns in turn affect management accounting change. 更一般地说，专业化和继任过程不能被视为独立的事件，而是一个多阶段演变过程的一部分，这一过程跨越多年，并与定义企业生命周期的模式密切相关。这些模式反过来又影响管理会计的变化。
Understanding Organizational Transitions in Family Businesses 家族企业中的组织转型研究
According to Moores and Mula (2000), the study of organizational transitions (e.g., professionalization and succession) is grounded in the understanding of organizational life cycles (OLCs). OLC theory suggests that organizations develop according to a predictable pattern, characterized by various stages (Adizes, 1979; Greiner, 1972). One of the most well-known classifications of these stages distinguishes between birth, growth, maturity, revival, and decline, each of which is characterized by different patterns of strategies, structural characteristics, and leadership and decision-making styles (see Miller & Friesen, 1984). As argued by Lester, Parnell, and Carraher (2003), the aforementioned classification has mainly been developed to describe large organizations. These authors propose a different classification, which is more suitable for small and medium sized enterprises and distinguishes between existence, survival, success, renewal, and decline. Professionalization ad succession processes may occur during (and interfere with) the various phases of the OLC. 根据莫尔斯和穆拉（2000）的研究，组织转型研究（如专业化与继任）的基础在于对组织生命周期（OLCs）的理解。OLC 理论认为，组织的发展遵循可预测的模式，并经历多个阶段（阿迪兹，1979；格雷纳，1972）。其中最著名的阶段分类将组织发展划分为诞生、成长、成熟、复兴和衰落五个阶段，每个阶段均呈现出不同的战略模式、结构特征以及领导与决策风格（见米勒与弗里森，1984）。正如 Lester、Parnell 和 Carraher（2003）所指出的，上述分类主要用于描述大型组织。这些作者提出了一种更适合中小型企业的分类，区分了存在、生存、成功、更新和衰落五个阶段。专业化和继任过程可能在 OLC 的各个阶段发生（并相互干扰）。
Greiner (1972) provides the basis for exploring the evolution of management control systems (and, as such, of management accounting) throughout a firm’s life cycle. ^(2){ }^{2} In particular, he argues that the emergence of these systems is related to a leadership crisis that may occur as the company grows and informal mechanisms cease to function. Along these lines, and relying on OLC theory, Davila, Foster, and Li (2009) explore the reasons for the adoption of management control within companies in the early stages of the life cycle. 格雷纳（1972）为探讨管理控制系统（以及作为其延伸的管理会计）在企业生命周期中的演变提供了理论基础。 ^(2){ }^{2} 具体而言，他认为这些系统的出现与企业成长过程中可能出现的领导危机有关，此时非正式机制不再有效。沿着这一思路，并基于 OLC 理论，达维拉、福斯特和李（2009）探讨了企业在生命周期早期阶段采用管理控制的原因。
More specifically, Moores and Yuen (2001) apply OLC theory to MAS to show that the level of formality of 更具体地说，Moores 和 Yuen（2001）将 OLC 理论应用于 MAS，以表明形式化程度的
these systems (in terms of the selection and presentation of information) changes through the various stages of the life cycle (and increases during the growth stage in particular). Such findings are consistent with the four-stage life cycle model proposed by Quinn and Cameron (1983), who suggest that the level of formalization of practices and procedures increases as organizations develop from an entrepreneurial stage (characterized by limited planning and control), through a collectivity stage (characterized by informal communication and structure), to the formalization and control stage (characterized by the formalization of rules, conservatism, and institutionalized procedures). Finally, the fourth stage is characterized by the creation of structures, adaptation, and decentralization. Similarly, Kallunki and Silvola (2008) apply OLC theory to activity-based costing to show that the use of this system is more common among firms in the maturity and revival phases than in the growth phase. 这些系统（在信息选择和呈现方面）会随着生命周期的不同阶段而发生变化（尤其是在成长阶段会显著增加）。这些发现与 Quinn 和 Cameron（1983）提出的四阶段生命周期模型一致，该模型认为，随着组织从创业阶段（以有限的规划和控制为特征）发展到集体阶段（以非正式沟通和结构为特征），再到形式化和控制阶段（以规则的形式化、保守主义和制度化程序为特征），实践和程序的正式化程度逐渐提高。最后，第四阶段以结构创建、适应和分散化为特征。同样，Kallunki 和 Silvola（2008）将 OLC 理论应用于基于活动的成本核算，表明该系统在成熟期和复兴期的企业中比在增长期更常见。
Other studies have adapted the work on OLC to the distinctive features of family businesses and to the family’s generational progression in particular as well as to relationships between family and nonfamily members (see Moores & Mula, 2000). Relying on Quinn and Cameron (1983), Moores and Mula (2000) explore how formal and informal controls develop within family businesses through the different life cycle stages. Importantly, they show that, although the family provides stability over generations, nonformal controls tend to lose their potency as family firms experience transitions between different stages of the life cycle, especially if threatened by the timing of succession-related transitions. In this context, the authors call for more longitudinal studies on the combinations of management controls that family businesses adopt during particular types of transitions. 其他研究将 OLC 研究成果适应于家族企业的独特特征，特别是家族的代际更替以及家族成员与非家族成员之间的关系（见 Moores & Mula, 2000）。基于 Quinn 和 Cameron（1983）的理论，Moores 和 Mula（2000）探讨了家族企业在不同生命周期阶段中正式与非正式控制机制的演变。值得注意的是，他们指出，尽管家族为企业提供了跨代稳定性，但非正式控制在家族企业经历不同生命周期阶段的过渡时，其效力往往会减弱，尤其是在面临与继任相关的过渡时。在此背景下，作者呼吁开展更多纵向研究，以探讨家族企业在特定类型过渡期间采用的管理控制组合。
We argue that management accounting can play a key role in managing uncertainty during processes of professionalization and succession throughout the firm’s life cycle. This entails exploring and interpreting accounting practices in the light of the organizational contexts in which they are implemented. The literature on management accounting may contribute to achieving this goal by providing some key insights. 我们认为，管理会计在企业生命周期中专业化与继任过程中的不确定性管理中可发挥关键作用。这要求在组织实施的具体背景下，对会计实践进行探索与解读。管理会计文献可通过提供关键洞见，为实现这一目标提供理论支持。
Exploring Management Accounting Change "In Situ" 探索管理会计变革的“实地”实践
As argued by Salvato and Moores (2010), scholars in the field of family business have yet to dedicate 正如萨尔瓦托和穆尔斯（2010）所指出的，家族企业研究领域的学者尚未充分关注
adequate attention to the accounting and measurement side of performance within this kind of firm, looking beyond the technical characteristics of accounting systems and exploring their role during processes of change and transition (e.g., the processes described in the previous sections). Over the past two decades, a number of scholars have described accounting practices as organizational routines. Given the influence that management accounting routines may have on shaping organizational and social affairs, several studies (on management accounting in nonfamily firms) have suggested that management accounting change needs to be explored “in situ,” that is, in the light of the specific context in which it occurs (see, among others, Ahrens & Chapman, 2002, 2007; Burns & Scapens, 2000; Catturi & Riccaboni, 1996; Hopwood, 1983; Roberts & Scapens, 1990). Hopwood (1990) describes accounting practices as being able to “influence perceptions, change language and infuse dialogue, thereby permeating the way in which priorities, concerns and worries, and new possibilities for action are expressed” (p. 9). 对这类企业绩效的会计与测量方面给予充分关注，超越会计系统的技术特征，探索其在变革与转型过程中的作用（例如前文所述的变革过程）。过去二十年来，多位学者将会计实践描述为组织惯例。鉴于管理会计惯例可能对组织和社会事务的塑造产生影响，部分研究（针对非家族企业中的管理会计）指出，管理会计变革需在具体情境中进行探索，即在特定发生背景下的分析（参见 Ahrens & Chapman, 2002, 2007；Burns & Scapens, 2000；Catturi & Riccaboni，1996；Hopwood，1983；Roberts & Scapens，1990）。Hopwood（1990）将会计实践描述为能够“影响认知、改变语言并融入对话，从而渗透到优先事项、关切与担忧的表达方式，以及新行动可能性的呈现方式”（第 9 页）。
By investigating management accounting in the context in which it occurs, Amat et al. (1994) explore management accounting change in a Spanish company that developed from a family small business to a professionally managed medium-sized firm. They show that both internal (span of control, profitability, and authority) and external (competition and social control) factors affected the design, implementation, and changes in management accounting and control systems, which underwent increasing formalization. They also call for more research in this area. 通过在实际发生的环境中研究管理会计，阿马特等人（1994）探讨了西班牙一家从家族小企业转型为专业管理的中型企业在管理会计变革过程中的变化。他们指出，内部因素（控制跨度、盈利能力、权威）和外部因素（竞争和社会控制）均影响了管理会计和控制系统的设计、实施及变革，且这些系统经历了日益正式化的过程。他们还呼吁在这一领域开展更多研究。
Given their very nature, family firms may represent the ideal setting in which to explore the role of accounting routines and practices in shaping organizational activities and affairs. The significant influence exerted by the family (and, in particular, by the founders) on the culture and performance of their firms (Sharma, 2004) may generate various subtle mechanisms that can interfere with accounting rules and practices, as well as with their institutionalization within the firm. On the other hand, institutionalized accounting practices can themselves interfere with processes of knowledge transfer among family members or between the family and the management team. 鉴于其本质特征，家族企业可能为探索会计惯例与实践在塑造组织活动与事务中的作用提供理想研究环境。家族（尤其是创始人）对企业文化与绩效的显著影响（Sharma, 2004）可能产生多种微妙机制，这些机制既可能干扰会计规则与实践，也可能阻碍其在企业内部的制度化。另一方面，制度化的会计实践本身也可能干扰家族成员之间或家族与管理团队之间的知识转移过程。
As highlighted by Burns and Scapens (2000), management accounting comprises procedures and practices that are likely to be institutionalized, that is, become widely accepted and taken for granted within an 如 Burns 和 Scapens（2000）所强调的，管理会计包括一系列可能被制度化的程序和实践，即在组织内部被广泛接受并视为理所当然的。
organization (Burns, 2000). Roberts and Scapens (1985) also discuss the concept of management accounting as a “language” that provides organizations with a set of categories to make sense of activities, anticipate the future, and assess and plan actions. They affirm that accounting practices involve the production and reproduction of meanings used by the management to interpret past results, take actions, and make plans, as well as of values and ideals concerning expected behaviour and what is approved or disapproved. Accounting practices even embody a moral order by institutionalizing reciprocal rights and obligations. As such, they are viewed as carriers of the knowledge that allows the coordination and integration of different practices. Based on this interpretation, Macintosh and Scapens (1990) argue that the “institutionalized language of accounting” becomes part of the framework of meaning used “to make sense” of activities. This language sets and records values and ideals concerning what ought to count, what ought to happen, and what is thought to be important, while providing the moral underpinnings for power structures and relationships of dependence and autonomy within the organization. As argued by Dent (1991), management accounting can also be used to communicate expectations and world views, thereby participating in the development of a new set of subjective meanings. 组织（Burns，2000）。罗伯茨和斯卡彭斯（1985）也讨论了管理会计作为一种“语言”的概念，它为组织提供了一套分类体系，用于理解活动、预测未来以及评估和规划行动。他们指出，会计实践涉及生产和再生产管理层用于解释过去结果、采取行动和制定计划的意义，以及关于预期行为和被批准或不被批准的事物的价值观和理想。会计实践甚至通过制度化相互权利与义务体现道德秩序。因此，它们被视为承载知识的载体，使不同实践的协调与整合成为可能。基于此解读，麦金托什和斯卡彭斯（1990）认为，“制度化的会计语言”成为用于“理解”活动的意义框架的一部分。这种语言确立并记录了关于“什么应该被计入”、“什么应该发生”以及“什么被认为重要”的价值观和理想，同时为组织内部权力结构以及依赖与自主关系提供了道德基础。正如 Dent（1991）所指出的，管理会计也可用于传达期望和世界观，从而参与构建新的主观意义体系。
More recent studies have interpreted management accounting as a language that is capable (as it becomes practiced) of transferring organizational knowledge during processes of coordination and integration within and across the firm’s boundaries (see, e.g., Busco, Giovannoni, & Scapens, 2008; Busco, Quattrone, & Riccaboni, 2007; Catturi, 2003). Busco, Riccaboni, and Scapens (2006) combine institutional perspectives on accounting change with practice-based theory to interpret management accounting as a set of socially constructed and institutionalised practices. Relying on Gherardi and Nicolini (2000), they define a practice as “a system of activities in which ‘knowing’ is not separate from ‘doing’ . . . Participation in a practice provides individuals with ‘know-how’, i.e., the tacit knowledge embedded in that practice” (Busco et al., 2006, p. 16). Through participation in a practice, knowledge can be transferred to newcomers as the appropriate way to act, think and feel. From this perspective, management accounting practices are capable of acting as carriers of knowledge (through time and space), by providing the managers participating in these practices with a shared 最近的研究将管理会计解释为一种语言，它在实践中能够在企业内部及跨部门的协调与整合过程中传递组织知识（参见 Busco、Giovannoni 和 Scapens，2008；Busco、Quattrone 和 Riccaboni，2007；Catturi，2003）。Busco、Riccaboni 和 Scapens（2006）将会计变革的制度视角与实践理论相结合，将管理会计解释为一套社会构建的制度化实践。基于 Gherardi 和 Nicolini（2000）的定义，他们将实践定义为“一种活动系统，其中‘知’与‘行’不可分割……参与实践使个体获得‘know-how’，即嵌入该实践中的隐性知识”（Busco 等，2006，第 16 页）。通过参与实践，知识可以以适当的行动、思维和情感方式传递给新成员。从这一视角看，管理会计实践能够作为知识的载体（跨越时间和空间），为参与这些实践的管理者提供共享的
language of socially constructed meanings with which to make sense of the organizational reality and cope with the uncertainty associated with periods of transition (Busco et al., 2006; see also Catturi & Riccaboni, 1996; Quattrone & Hopper, 2005). Importantly, MAS become practiced (and, as such, become sets of practices) through a process of social interaction. 用于理解组织现实并应对转型时期不确定性的社会构建意义的语言（Busco 等，2006；参见 Catturi & Riccaboni，1996；Quattrone & Hopper，2005）。重要的是，MAS 通过社会互动过程得以实践（并因此成为一系列实践）。
Although the debate on management accounting practices has called for more research to investigate management accounting in its natural context (Hopwood, 1983), the ability of these practices to transfer knowledge between different groups of people in the context of family businesses has not yet been addressed. Based on the studies reviewed in this section and with the aim of exploring if and how management accounting practices interact with processes of succession and professionalization in family firms, the following subsection looks at the case of the Italian family firm Monnalisa. 尽管关于管理会计实践的讨论呼吁开展更多研究，以在管理会计的自然环境中进行深入探讨（Hopwood，1983），但这些实践在家族企业背景下促进不同群体间知识转移的能力尚未得到充分研究。基于本节回顾的研究，并旨在探讨管理会计实践如何与家族企业中的继任过程和专业化进程相互作用，本小节将以意大利家族企业 Monnalisa 为例进行分析。
The Case of Monnalisa 蒙娜丽莎的案例
Method 方法
We decided to adopt a single-case research design, which is suitable to investigate complex processes involving several actors over the different life cycles of the focal organizational entity (Cooper & Morgan, 2008; Ditillo, 2004; Moores & Yuen, 2001). This study focuses on Monnalisa S.p.A. (a joint-stock company), an Italian family firm based in Arezzo, Tuscany. 我们决定采用单案例研究设计，该设计适用于研究涉及多个行为者在焦点组织实体不同生命周期中发生的复杂过程（Cooper & Morgan, 2008; Ditillo, 2004; Moores & Yuen, 2001）。本研究聚焦于位于托斯卡纳大区阿雷佐市的意大利家族企业——Monnalisa S.p.A.（股份有限公司）。
Italian family firms represent an ideal setting in which to explore the role of management accounting during transition processes such as succession or professionalization. Several studies have shown that in Italian family firms, the family tends to invest a large part of its wealth in such firms (Corbetta & Minichilli, 2005; Montemerlo, 2000; Prencipe et al., 2008). As a consequence, family members usually play a significant role in the activities of the company, tend to keep control in the long term, and are reluctant to share ownership and leadership with nonfamily members. For these reasons, succession and professionalization processes are particularly critical in this kind of firm (Prencipe et al., 2008). 意大利家族企业是研究管理会计在转型过程中（如世代交替或专业化）作用的理想研究对象。多项研究表明，在意大利家族企业中，家族通常会将大量财富投资于企业（Corbetta & Minichilli, 2005; Montemerlo, 2000; Prencipe et al., 2008）。因此，家族成员通常在公司活动中扮演重要角色，倾向于长期保持控制权，并 reluctance to share ownership and leadership with nonfamily members. 由于这些原因，继任和专业化过程在这种类型的企业中尤为关键（Prencipe et al., 2008）。
Monnalisa was founded in 1968 and has developed constantly since then. The company has been experiencing a phase of significant growth since the late 1980s, during which it has moved from the birth to the growth stage. Over the past 20 years, also in light of the 蒙娜丽莎成立于 1968 年，并自此不断发展壮大。自 20 世纪 80 年代末以来，公司进入了一个显著增长阶段，期间实现了从初创阶段向成长阶段的顺利过渡。过去 20 年间，公司不仅在自身发展方面取得了显著成就，同时也积极应对了行业挑战，成功把握了市场机遇，进一步巩固了其在行业内的领先地位。
evolving environmental conditions (see Table 1), Monnalisa has undergone significant changes in its strategies, organizational structures, and management roles and systems. These changes have included the progressive entrance and training of both family and nonfamily professional managers, as well as the increasing sophistication and formalization of management systems (including management accounting). Such factors are part of the professionalization process (Songini, 2006). 随着环境条件的不断变化（见表 1），蒙娜丽莎在战略、组织结构、管理角色和系统方面发生了显著变化。这些变化包括家庭成员和非家庭成员专业经理的逐步引入和培训，以及管理系统的日益完善和规范化（包括管理会计）。这些因素是专业化过程的一部分（Songini, 2006）。
Confirming that professionalization should not be regarded as a discrete event but as an ongoing process that needs to be studied over time, during the data collection period (2007-2010) this process accelerated within Monnalisa because of changing external conditions, the patterns of the firm’s life cycle, and the need of the founder to prepare for his retirement. As we will see in more detail in the following subsections, professionalization and succession (preparation) in Monnalisa have turned out to be two interrelated processes. 确认专业化不应被视为一个独立的事件，而应被视为一个需要随时间推移进行研究的持续过程。在数据收集期间（2007-2010 年），由于外部环境的变化、企业生命周期的模式以及创始人准备退休的需要，这一过程在 Monnalisa 加速了。如后续子章节将详细探讨，专业化与继任（准备）在 Monnalisa 实际上已成为两个相互关联的过程。
Similarly to professionalization, succession is a multiphased evolutionary process that needs to take place over many years and is characterized by various stages of preparation, culminating in the final phaseout of the incumbent (Cabrera-Suárez et al., 2001; Le BretonMiller et al., 2004). In the case of Monnalisa, the process of handing over to the successors was completed in February 2010. Our analysis focuses on the succession preparation phase, which has entirely unfolded at the period of data collection (and which is indeed a relevant part of the succession process; see Le Breton-Miller et al., 2004). 与专业化类似，继任是一个多阶段的演进过程，需要历经多年才能完成，其特点是包含多个准备阶段，最终以现任者逐步退出为标志（Cabrera-Suárez 等，2001；Le BretonMiller 等，2004）。以 Monnalisa 为例，向继任者交接的过程于 2010 年 2 月完成。我们的分析重点放在继任准备阶段，该阶段在数据收集期间已完全展开（且确实是继任过程中的重要组成部分；见 Le Breton-Miller 等，2004）。
For all the aforementioned reasons, the company is particularly suited to the purposes of this study. 基于上述所有原因，该公司特别适合本研究的目的。
Data collection. The research relies on two types of data collection: semistructured one-to-one interviews and documentary material, including internal reports, company history, and other published material. The interviews represent the main source of data. The documentation served mostly for triangulation and as a supplementary source to aid understanding of the main events. 数据收集。本研究采用两种数据收集方法：半结构化一对一访谈和文献资料，包括内部报告、公司历史及其他已发表材料。访谈是主要数据来源。文献资料主要用于三角验证，并作为补充资料以帮助理解主要事件。
The interviews were mainly conducted over a period of 4 years (2007-2010) at the firm’s headquarters. Each one typically lasted 3 hours. Certain individuals were interviewed more than once to clarify key issues that emerged as the study progressed. In particular, we conducted 29 interviews with 10 different informants (see 访谈主要在 2007 年至 2010 年的 4 年间，在该公司总部进行。每次访谈通常持续 3 小时。部分受访者被多次访谈，以澄清研究过程中出现的关键问题。其中，我们对 10 位不同受访者进行了 29 次访谈（见
Appendix A). The last series of interviews was conducted during the autumn of 2010. 附录 A). 最后一轮访谈于 2010 年秋季进行。
For data collection and examination purposes, we focused the interviews and the subsequent analysis on the themes of professionalization, succession, and management accounting change in Monnalisa. Appendix A details the interviews performed, divided according to the main topic of each discussion. 为了数据收集和分析的目的，我们对蒙娜丽莎的访谈及后续分析聚焦于专业化、继任和管理会计变革三个主题。附录 A 详细列出了所进行的访谈，并按每次讨论的主要主题进行分类。
The research began with preliminary meetings with Monnalisa’s founder, Piero Iacomoni, his wife, and their children. These meetings provided background information about the company and allowed us to collect various forms of documentation. Subsequently, the head of the Quality and Social Responsibility Unit, the product manager, finance manager and EDP (electronic data processing) manager were also interviewed to collect further information about the company, its management, and their evolution through time, focusing on the professionalization and succession processes. The second series of interviews focused on the main features of the MAS and on the patterns of management accounting change in the period 1989 to 2010. The period analyzed was mainly from 1989 onward, as the management accounting function was formally introduced in that year. 研究始于与 Monnalisa 创始人皮耶罗·雅科莫尼（Piero Iacomoni）、其妻子及子女的初步会面。这些会面为我们提供了公司背景信息，并使我们能够收集各种形式的文件资料。随后，我们对质量与社会责任部门负责人、产品经理、财务经理及电子数据处理（EDP）经理进行了访谈，进一步收集了关于公司管理结构、发展历程（特别是专业化进程与继任机制）的详细信息。第二轮访谈聚焦于 MAS 的主要特征以及 1989 年至 2010 年间管理会计模式的演变。分析期主要从 1989 年开始，因为管理会计职能是在该年正式引入的。
All the interviews were transcribed into electronic files. All files were checked by the various informants to ensure the trustworthiness of our data. 所有访谈均被转录为电子文件。所有文件均由相关信息提供者进行核对，以确保数据的可靠性。
Data analysis. We began the analysis of the data collected with a preliminary understanding of the main organizational changes that have characterized the company over its life cycle and of the family members’ involvement in Monnalisa’s governance and management systems. In performing the analysis, we adopted a longitudinal perspective to explore all organizational transformations since the company’s foundation, as well as to identify any eventual patterns of succession and professionalization within the company. These aspects are illustrated in the subsections Professionalization and Succession in Monnalisa and the Management Accounting Change in Monnalisa. 数据分析。我们对收集到的数据进行分析时，首先对该公司生命周期中主要组织变革以及家族成员在蒙娜丽莎治理和管理体系中的参与情况有了初步了解。在进行分析时，我们采用了纵向视角，以探索公司自成立以来所有组织变革，并识别公司内部可能存在的继任模式和专业化趋势。这些方面在“Monnalisa 的专业化与继任”和“Monnalisa 的管理会计变革”子章节中有所阐述。
We analyzed the material by grouping it according to the main topics of the study (professionalization, succession, and management accounting change), then sought to identify possible relationships between the topics (see Appendix B). As the study progressed, we combined the emerging picture with our theoretical perspective. The results of this analysis are discussed in 我们通过将材料按研究的主要主题（专业化、继任和管理会计变革）进行分组，对材料进行了分析，随后试图识别这些主题之间可能存在的关联（见附录 B）。随着研究的深入，我们将逐渐形成的图景与我们的理论视角相结合。本分析的结果在
Table I. Main Changes in Monnalisa 表 I. 莫娜丽莎的主要变化
Stage 阶段
1968-1980
1980-1990
1990-2007
2007-2010
Environmental conditions 环境条件
Growing number of firms in the clothing sector 服装行业企业数量持续增长
General growth in clothing exports 服装出口的总体增长
"Golden age" of the textile and clothing sector 纺织服装行业的“黄金时代”
Crisis and competition in the textile and clothing sector 纺织服装行业的危机与竞争
Stage of the life cycle (Lester, Parnell, & Carraher, 2003; Miller & Friesen, 1984) 生命周期阶段（莱斯特、帕内尔与卡拉赫，2003；米勒与弗里森，1984）
Birth (existence) 诞生（存在）
Growth (survival) 生长（存活）
Growth (success) 增长（成功）
Growth (renewal) 增长（更新）
Legal structure 法律结构
Sole proprietorship 个人独资企业
Limited partnership 有限合伙
Joint-stock company 股份有限公司
Organization 组织
Informal 非正式的
Informal but beginning of formalization 非正式但开始走向正式化
Progressive formalization 逐步形式化
Collaboration and teamwork 协作与团队合作
Family's knowledge of the business (main aspects) 家庭对业务的了解（主要方面）
Entrance of Piero's wife and children into the ownership structure 皮耶罗的妻子和子女进入所有权结构
Increasing portion of shares transferred to the children (progressive ownership transfer) 逐步增加转让给子女的股份比例（逐步所有权转移）
Succession preparation (involvement of family and non-family members) 继任准备（包括家庭成员和非家庭成员的参与）
Entrance of Piero's wife into the business 皮耶罗的妻子进入家族企业
Entrance of Piero's children into the business 皮耶罗的子女进入家族企业
Progressive leadership transfer 渐进式领导权转移
Patterns of professionalization 专业化模式
Organization centered around the founder 以创始人为核心的组织
Family-like organization 家庭式组织
Delegation to and empowerment of professional managers 专业经理人的授权与赋权
Growing empowerment of professional managers 专业经理人能力的不断提升
Entrance of (nonfamily) professional managers 非家庭成员的专业经理人加入
Training of Piero's children and of nonfamily professional managers inside the company 皮耶罗子女及公司内部非家族专业管理人员的培训
Entrance of the future (nonfamily) managing director 未来（非家族）总经理入职
Training of Piero's children outside the company 皮耶罗子女的公司外培训
Stage 1968-1980 1980-1990 1990-2007 2007-2010
Environmental conditions Growing number of firms in the clothing sector General growth in clothing exports "Golden age" of the textile and clothing sector Crisis and competition in the textile and clothing sector
Stage of the life cycle (Lester, Parnell, & Carraher, 2003; Miller & Friesen, 1984) Birth (existence) Growth (survival) Growth (success) Growth (renewal)
Legal structure Sole proprietorship Limited partnership Joint-stock company
Organization Informal Informal but beginning of formalization Progressive formalization Collaboration and teamwork
Family's knowledge of the business (main aspects)
Strategic focus Quality Internationalization Internationalization Brand affirmation Growing stakeholders' involvement Innovation Stakeholders' involvement
Principles Participative and informal leadership style Participative leadership style Participative leadership style (growing importance)
Creativity and quality Product innovation, creativity and quality Process efficiency (and cost savings) Process efficiency (growing importance), innovation, and quality
Teamwork, employees' and (local) customers' satisfaction Teamwork, employees' and (international) customers' satisfaction Teamwork, stakeholders' satisfaction
Patterns of succession Total ownership by Piero Entrance of Piero's wife and children into the ownership structure Increasing portion of shares transferred to the children (progressive ownership transfer) Succession preparation (involvement of family and non-family members)
Entrance of Piero's wife into the business Entrance of Piero's children into the business Progressive leadership transfer
Patterns of professionalization Organization centered around the founder Family-like organization Delegation to and empowerment of professional managers Growing empowerment of professional managers
Entrance of (nonfamily) professional managers Training of Piero's children and of nonfamily professional managers inside the company Entrance of the future (nonfamily) managing director
Training of Piero's children outside the company | Stage | 1968-1980 | 1980-1990 | 1990-2007 | 2007-2010 |
| :--- | :--- | :--- | :--- | :--- |
| Environmental conditions | Growing number of firms in the clothing sector | General growth in clothing exports | "Golden age" of the textile and clothing sector | Crisis and competition in the textile and clothing sector |
| Stage of the life cycle (Lester, Parnell, & Carraher, 2003; Miller & Friesen, 1984) | Birth (existence) | Growth (survival) | Growth (success) | Growth (renewal) |
| Legal structure | Sole proprietorship | Limited partnership | Joint-stock company | |
| Organization | Informal | Informal but beginning of formalization | Progressive formalization | Collaboration and teamwork |
| Family's knowledge of the business (main aspects) | | | | |
| Strategic focus | Quality | Internationalization | Internationalization Brand affirmation Growing stakeholders' involvement | Innovation Stakeholders' involvement |
| Principles | Participative and informal leadership style | Participative leadership style | | Participative leadership style (growing importance) |
| | Creativity and quality | Product innovation, creativity and quality Process efficiency (and cost savings) | Process efficiency (growing importance), innovation, and quality | |
| | Teamwork, employees' and (local) customers' satisfaction | Teamwork, employees' and (international) customers' satisfaction | Teamwork, stakeholders' satisfaction | |
| Patterns of succession | Total ownership by Piero | Entrance of Piero's wife and children into the ownership structure | Increasing portion of shares transferred to the children (progressive ownership transfer) | Succession preparation (involvement of family and non-family members) |
| | Entrance of Piero's wife into the business | | Entrance of Piero's children into the business | Progressive leadership transfer |
| Patterns of professionalization | Organization centered around the founder | Family-like organization | Delegation to and empowerment of professional managers | Growing empowerment of professional managers |
| | | Entrance of (nonfamily) professional managers | Training of Piero's children and of nonfamily professional managers inside the company | Entrance of the future (nonfamily) managing director |
| | | Training of Piero's children outside the company | | |
Table I. (continued) 表 I.（续）
Stage 阶段
1968-1980
1980-1990
1990-2007
Management accounting practices 管理会计实务
No formal management accounting 没有正式的管理会计
Entrance of a controller 控制器入口
Introduction of financial and nonfinancial indicators (balanced scorecard measures, intellectual capital measures) 财务与非财务指标的介绍（平衡计分卡指标、知识资本指标）
Introduction of the budget 预算介绍
Formalization of planning procedures 规划程序的规范化
Managers' informal participation in the planning and budget process 经理在规划和预算过程中的非正式参与
经理在规划过程中的正式参与 目标和成果在跨职能工作组中进行讨论
Managers' formal participation in the planning process
Targets and results are discussed within interfunctional work groups
Managers' formal participation in the planning process
Targets and results are discussed within interfunctional work groups| Managers' formal participation in the planning process |
| :--- |
| Targets and results are discussed within interfunctional work groups |
Stage 1968-1980 1980-1990 1990-2007
Management accounting practices No formal management accounting Entrance of a controller Introduction of financial and nonfinancial indicators (balanced scorecard measures, intellectual capital measures)
Introduction of the budget Formalization of planning procedures
Managers' informal participation in the planning and budget process "Managers' formal participation in the planning process
Targets and results are discussed within interfunctional work groups"| Stage | 1968-1980 | 1980-1990 | 1990-2007 |
| :--- | :--- | :--- | :--- |
| Management accounting practices | No formal management accounting | Entrance of a controller | Introduction of financial and nonfinancial indicators (balanced scorecard measures, intellectual capital measures) |
| | | Introduction of the budget | Formalization of planning procedures |
| | | Managers' informal participation in the planning and budget process | Managers' formal participation in the planning process <br> Targets and results are discussed within interfunctional work groups |
the section The Role of Management Accounting Practices . . . 管理会计实践的作用 . . .
After each phase, draft papers containing the results of the analysis were produced and sent to the various managers interviewed to verify our understanding. 每个阶段结束后，我们会撰写包含分析结果的草稿文件，并发送给接受访谈的各相关经理，以核实我们的理解是否准确。
Our case study can be classified as explanatory (Scapens, 1990), as the empirical evidence is used to understand the role played by management accounting within a family business (and to contribute to the debate described in the section Exploring Management Accounting . . .). This interplay is analyzed and discussed in the section The Role of Management Accounting Practices . . ., which combines evidence from the case study with theoretical insights from the management accounting literature and from the debate on family businesses (reviewed in the section Exploring Management Accounting . . .). 我们的案例研究可归类为解释性研究（Scapens, 1990），因为实证证据被用于理解管理会计在家族企业中所发挥的作用（并为“探索管理会计”一节中描述的讨论做出贡献）。这种相互作用在“管理会计实践的作用”一节中进行了分析和讨论，该节结合了案例研究的证据与管理会计文献中的理论见解以及关于家族企业的讨论（在“探索管理会计”一节中进行了回顾）。
Professionalization and succession in Monnalisa 专业化与人才接班在蒙娜丽莎
Monnalisa is a leading Italian company in the higher quality segment of the children’s wear market ( 49.96%49.96 \% of the relative market share worldwide). Monnalisa currently has 51 employees, an equity of €2,064,000€ 2,064,000, a turnover of more than €30€ 30 million and a profit of €2,151,524€ 2,151,524. The company sells in more than 50 countries and 47%47 \% of its turnover comes from “extra EU-12” markets. The company was established in Arezzo (Tuscany, Italy) in 1968 by Piero Iacomoni, who had previously worked as a product consultant in the clothing sector for many years. The clothing sector has always 蒙娜丽莎是意大利儿童服装市场高端品质细分领域的领先企业（占全球市场份额的 49.96%49.96 \% ）。目前，蒙娜丽莎拥有 51 名员工，股本为 €2,064,000€ 2,064,000 ，年营业额超过 €30€ 30 百万，利润为 €2,151,524€ 2,151,524 。该公司产品销往超过 50 个国家，其中 47%47 \% 的营业额来自“欧盟 12 国以外”市场。该公司成立于 1968 年，由皮耶罗·雅科莫尼（Piero Iacomoni）在意大利托斯卡纳大区的阿雷佐市创立。皮耶罗·雅科莫尼此前曾在服装行业担任产品顾问多年。服装行业一直是
played an important role in the economy of the province of Arezzo. ^(3){ }^{3} This brought significant opportunities for Piero in terms of networking and available know-how. To distinguish his company from competitors, Piero decided to focus on the higher quality segment of the market, offering coordinated articles of clothing (the so-called total look concept). Thanks to this strategy, the business grew during the 1970s, as the diverse lines of business were progressively divided up and assigned to different companies, which now form the “Monnalisa Group” (see Figure 1). Importantly, in 1978 Piero Iacomoni’s wife (Barbara Bertocci) started work at Monnalisa as a designer. 在阿雷佐省的经济中发挥了重要作用。 ^(3){ }^{3} 这为皮耶罗提供了重要的 networking 机会和技术资源。为了使公司与竞争对手区分开来，皮耶罗决定专注于市场的高端细分领域，提供配套服装（即所谓的“整体造型概念”）。得益于这一战略，公司在 20 世纪 70 年代实现增长，不同业务线逐步分拆并归属至不同公司，最终形成“蒙娜丽莎集团”（见图 1）。值得注意的是，1978 年，皮耶罗·雅科莫尼的妻子（芭芭拉·贝托奇）加入蒙娜丽莎担任设计师。
The business continued to grow, gradually but constantly, throughout the 1980s. In this period, Monnalisa also entered various foreign markets, in line with the general growth in world exports of clothing products. ^(4){ }^{4} Also thanks to its internationalization strategies, Monnalisa continued to expand during the 1980s. The growth of the business, and its consequent increasing complexity, made Piero aware of the necessity for a greater formalization of its organizational structure. Moreover, he decided to convert the company from a sole proprietorship to a limited partnership. This change also allowed Barbara to join the company as an owner. From 1980 to 1985, Piero and Barbara owned equal shares of the company. In 1985, their two children (aged 12 and 13 years at the time) both acquired 5%5 \% of the company’s shares (since then the portion of shares belonging to each child has progressively increased). 业务在整个 20 世纪 80 年代持续稳步增长。在此期间，蒙娜丽莎也进军了多个国际市场，与全球服装产品出口的整体增长趋势相契合。 ^(4){ }^{4} 得益于国际化战略，Monnalisa 在 20 世纪 80 年代持续扩张。业务增长及其随之而来的复杂性，使皮耶罗意识到需要进一步规范公司组织结构。此外，他决定将公司从个人独资企业改组为合伙企业。此次变革还使芭芭拉得以加入公司成为股东。从 1980 年至 1985 年，皮耶罗和芭芭拉各持有公司 50%的股份。1985 年，他们的两名子女（当时分别为 12 岁和 13 岁）各自收购了公司部分股份（此后，每位子女所持股份比例逐步增加）。
In 1991, Monnalisa was converted into a jointstock company. Despite this change, it has continued to 1991 年，蒙娜丽莎公司改制为股份有限公司。尽管发生了这一变化，该公司仍继续
Figure I. The “Monnalisa Group” (in 2009) 图 I. “蒙娜丽莎组”（2009 年）
be-and is still run as-a family business. Currently, Monnalisa is totally owned by Piero Iacomoni’s family, as are all the other companies in the “Monnalisa Group” (with the only exception of Penta Service s.r.l., which is also owned by a former Monnalisa employee, who is not a member of the family-see Figure 1). Monnalisa 至今仍作为家族企业运营。目前，Monnalisa 完全由皮耶罗·雅科莫尼（Piero Iacomoni）家族拥有，与“Monnalisa 集团”旗下的其他所有公司一样（唯一例外是 Penta Service s.r.l.，该公司由一名曾任职于 Monnalisa 的员工所有，但该员工并非家族成员——见图 1）。
Although Piero’s children acquired company shares in 1985, they only began to be involved in the business in 1995, when they had completed their education and training outside the company. The daughter, who specialized in fashion design, started work in the design department with her mother. The son, who studied as a tour operator, started to manage a different company belonging to the group, which is in charge of running accommodation facilities for Monnalisa. The training of 尽管皮耶罗的子女于 1985 年获得了公司股份，但他们直到 1995 年完成公司外部的教育和培训后才开始参与公司业务。女儿专攻时尚设计，与母亲一同在设计部门工作。儿子则学习旅游运营，开始管理集团旗下另一家公司，该公司在为蒙娜丽莎运营住宿设施。培训的
Piero’s children outside the company and their experience inside the company can be regarded as part of the professionalization process involving family members (Hall & Nordqvist, 2008). 皮耶罗的子女在公司外部的经历以及他们在公司内部的经历，可以被视为涉及家庭成员的专业化过程的一部分（Hall & Nordqvist, 2008）。
Despite the whole family’s involvement in the business (albeit with very different roles), its founder, Piero Iacomoni, has always been the actual head of the group: Until February 2010 he was the sole administrator and managing director. However, as explained by the product manager: “Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90s. Since then, each manager has reported directly to him”. ^(5){ }^{5} 尽管整个家庭都参与了家族企业（尽管各自扮演着截然不同的角色），但该企业的创始人皮耶罗·雅科莫尼（Piero Iacomoni）始终是集团的实际掌门人：直至 2010 年 2 月，他一直担任唯一行政主管兼总经理。然而，正如产品经理所解释的：“皮耶罗始终乐于接受其他员工的协助。事实上，他早在 90 年代初就开始逐步下放决策权。自那时起，每位经理均直接向他汇报。” ^(5){ }^{5}
Until 2010, although Barbara and Piero Iacomoni’s children (as owners and as members of the family) had 截至 2010 年，尽管芭芭拉和皮耶罗·雅科莫尼的子女（作为所有者及家族成员）已
the right to participate in the process of defining the company’s policies, they did not take an active part in the general management of Monnalisa. As confirmed by Piero, 参与制定公司政策的权利，但他们并未积极参与蒙娜丽莎的日常管理。正如皮耶罗所确认的，
Barbara has always taken care of the company’s creativity, by managing the design department. Our children, instead [until 2010], have decided not to take an active part in the management of the company, preferring to commit themselves to specific duties which are more in line with their capabilities. 芭芭拉一直负责公司的创意工作，管理设计部门。我们的孩子们（直到 2010 年）则决定不参与公司管理，而是专注于与自身能力更匹配的具体工作。
This situation changed in 2010 when the founder’s tenure came to an end. As testified by Piero: “I started planning my retirement many years ago-on a permanent basis in 2007-and, ever since, I have worked a lot to prepare the company to continue without me, on its own.” In effect, as underlined by Piero before his retirement: “I don’t want to go on setting rules when I am no longer working here.” In line with this, in July 2008 the family drew up an agreement in which they defined and formalized the company’s governance structure for the future. In particular, the agreement stated that all family members would join the board following the founder’s retirement from his position as sole administrator and managing director. Within the new governance structure, the management of the company was planned to be delegated to a staff guided by a professional managing director, appointed by the board, who (according to the agreement) “must have an undergraduate degree, at least a 2-year master’s degree and knowledge of at least two foreign languages . . .” 这种情况在 2010 年发生了变化，当时创始人的任期结束了。正如皮耶罗所言：“我早在多年前就开始规划退休事宜——2007 年正式决定退休——此后，我一直致力于为公司做好准备，确保它能在没有我的情况下独立运营。”正如皮耶罗在退休前所强调的：“我不想在不再为公司工作后继续制定规则。”为此，2008 年 7 月，家族成员制定了一份协议，明确并正式确立了公司未来的治理结构。该协议特别规定，创始人卸任唯一行政主管及总经理职务后，所有家族成员将加入董事会。在新治理结构下，公司管理权将委托给由董事会任命的专业总经理领导的团队。根据协议，该总经理“必须具备学士学位、至少两年制硕士学位，并掌握至少两门外语……”
As acknowledged by Piero before the end of his tenure, 正如皮耶罗在其任期结束前所承认的，
When I retire, all of us will have to learn something new! I will have to learn something new myself: how to guide my company at a distance, without being directly involved in its management. Besides continuing with their current tasks and activities (which they are already good at), my children will need to learn how to act as members of the board. In particular they, along with the managing director, will have to fully understand and assimilate the priorities, values and vision of the company . . . which are also mine. 当我退休时，我们所有人都必须学习新事物！我本人也必须学习新事物：如何在不直接参与公司管理的情况下，远程指导公司发展。除了继续做好当前的工作和任务（这些他们已经做得很好），我的孩子们还需要学习如何作为董事会成员履行职责。特别是，他们将与总经理一起，必须全面理解并融入公司的优先事项、价值观和愿景……这些也是我的。
From 2007, Piero was conscious of needing to prepare for his succession. For this purpose, he decided to be joined in his function of managing director by a specialized professional manager who would become the new managing director after his retirement. In 2009, he selected a former external consultant for this role, who was also a lecturer in economics at the University of Florence. From that point, the new professional manager started to assist Piero in his role as managing director, and all employees and managers were required to interact with him too. At the same time, Piero increased the decision-making authority of the managers to relieve the future managing director of some particular duties previously managed by the founder. 自 2007 年起，皮耶罗便意识到需要为自己的继任做准备。为此，他决定聘请一位专业经理人共同担任总经理一职，该经理人在其退休后将接任总经理职务。2009 年，他选定了一位曾任外部顾问的候选人担任此职，该人同时也是佛罗伦萨大学的经济学讲师。自此，这位新任专业经理开始协助皮耶罗履行总经理职责，并要求所有员工和经理均需与其保持沟通。与此同时，皮耶罗逐步扩大了经理们的决策权限，以减轻未来总经理部分原由创始人直接管理的特定职责。
As illustrated in this section, the whole succession preparation phase took place during the data collection period (2007-2010): The transfer of ownership to Piero’s children has already taken place, as well as the transfer of leadership, which was formally completed with Piero’s retirement in February 2010 (Table 1 summarizes the main changes in Monnalisa mentioned earlier). From an ownership point of view, the succession took place inside the family and did not involve external professional managers. From a leadership point of view, the succession preparation involved both family and nonfamily members, including an external professional manager who was trained to gradually take on a leadership role in the management. The transfer of leadership to family members (as part of the board of directors) and to a nonfamily professional manager (as the new managing director) formally took place in February 2010 but was substantially prepared by Piero throughout the succession preparation phase (2007-2010). 如本节所示，整个继任准备阶段发生在数据收集期（2007-2010 年）：皮耶罗（Piero）的子女已完成所有权转移，领导权交接也已完成，并于皮耶罗于 2010 年 2 月退休时正式完成（表 1 总结了此前提到的蒙娜丽莎（Monnalisa）的主要变化）。从所有权角度看，继任在家族内部完成，未涉及外部专业经理人。从领导权角度看，继任准备工作涉及家族成员和非家族成员，包括一名经过培训的外部专业经理人，该经理人逐步承担管理层的领导角色。领导权的转移（包括将家族成员纳入董事会，以及任命非家族成员的专业经理担任新任总经理）于 2010 年 2 月正式完成，但皮耶罗在整个继任准备阶段（2007 年至 2010 年）已实质性地完成了相关准备工作。
Similarly to succession, professionalization in Monnalisa has taken place both inside and outside the family. Family members (Piero’s children) were fully trained outside the company before entering the family business, where they started to gain a situated experience of the business. Moreover, expecially during the data collection period, a qualified nonfamily member entered the business as a professional manager and acquired management and leadership experience. As has emerged in this section, professionalization and succession in Monnalisa have been strongly intertwined. On one hand, the succession preparation has seen the significant involvement of professional managers; on the other hand, the professionalization processes have been 与继任类似，蒙娜丽莎的专业化进程同样在家族内部与外部同步展开。家族成员（皮耶罗的子女）在加入家族企业前均在公司外部接受了全面培训，随后在家族企业中开始积累业务实践经验。此外，尤其在数据收集期间，一名具备专业资质的非家族成员以职业经理人身份加入企业，并积累了管理与领导经验。如本节所示，专业化和继任在蒙娜丽莎公司中紧密交织。一方面，继任准备过程中专业经理人的参与度显著提升；另一方面，专业化进程本身也推动了继任的顺利进行。
stimulated by the need to prepare the succession within and beyond the family. 受准备家族内部及外部继任工作的需求驱动。
Management accounting change in Monnalisa 蒙娜丽莎的管理会计变更
Moores and Yuen (2001) argue that firms at the birth stage are expected to present information in the least aggregated and integrated manner. This is mainly related to their simple and highly centralized structures and their intuitive decision-making style. Consistently with this position, during the 1970s, Monnalisa did not rely on a formalized MAS. As Piero explains, “At that time I preferred to act without planning or measuring. Soon I started to realize that it was better to think, share ideas, and plan before acting.” Moreover, according to Moores and Yuen (2001), when moving from the birth to the growth stage, characterized by an increasingly analytical decision-making style, growing market share, product complexity, and decentralized structures, firms are expected to present information in a more aggregated and integrated manner (see also Davila et al., 2009; Greiner, 1972). Thus, in 1989 a formal MAS was finally set up, and a controller with strong financial skills was put in charge of the system, becoming the head of an ad hoc “Management Accounting and Control” unit. 莫尔斯和袁（2001）认为，处于初创阶段的企业倾向于以最不汇总和最不集中的方式呈现信息。这主要与它们简单且高度集中的组织结构以及直觉型决策风格有关。与这一观点一致，20 世纪 70 年代的蒙娜丽莎并未依赖正式的决策支持系统（MAS）。正如皮耶罗所解释的：“当时我更倾向于不做计划或测量就直接行动。很快，我开始意识到，在行动前思考、分享想法并制定计划会更好。”此外，根据莫尔斯和袁（2001）的观点，当企业从初创阶段过渡到成长阶段，其决策风格逐渐变得更加分析性，市场份额不断扩大，产品复杂性增加，组织结构趋于分散化时，企业应以更加汇总和集成的形式呈现信息（参见达维拉等，2009；格雷纳，1972）。因此，1989 年正式建立了管理会计系统（MAS），并任命了一位具备强大财务技能的控制器负责该系统，成为临时设立的“管理会计与控制”部门的负责人。
At first, the management accounting practices relied heavily on the annual budget, which was based on financial targets and measures, mainly expressed in terms of costs and revenues, contribution margins and cash flows. As acknowledged by Barbara, 最初，管理会计实践高度依赖年度预算，该预算基于财务目标和指标，主要以成本、收入、贡献边际和现金流量等形式表达。正如芭芭拉所承认的，
This system guided Monnalisa’s growth from the end of the 80 s , when we had only 10 employees and a turnover of about €2,500,000€ 2,500,000, to the end of the 90 s, when we had 30 employees and a turnover of about €10,000,000€ 10,000,000. Planning financial targets proved to be really helpful to guide our staff and to encourage constant growth of the turnover. 该系统自 20 世纪 80 年代末起，引导蒙娜丽莎公司稳步发展。当时公司仅有 10 名员工，年营业额约为 €2,500,000€ 2,500,000 。至 20 世纪 90 年代末，公司已拥有 30 名员工，年营业额增至约 €10,000,000€ 10,000,000 。制定财务目标的规划工作对指导员工工作、推动营业额持续增长起到了至关重要的作用。
As testified by the controller, 如控制器所证实的，
While the meetings to define and review the financial targets initially involved more difficulties, due to the limited financial skills of many managers and employees, it was also - and above all-thanks to these meetings that common knowledge was progressively generated. This has 尽管最初在定义和审查财务目标的会议中遇到了更多困难，主要是因为许多经理和员工缺乏财务技能，但正是通过这些会议，共同的认知逐渐形成。这
allowed the development of the managers’ capacity to define the objectives to be achieved and to communicate and share them with the staff, as well as to identify the most effective actions to reach the goals identified. 促进了管理者定义目标、与员工沟通并分享目标的能力，以及识别实现既定目标的最有效行动的能力。
However, the controller and the founder soon recognized the limits of relying exclusively on the budget (and, as such, on financial measures and a predominantly short-term perspective). As a result, in 1997 the controller suggested integrating the MAS in use with certain key nonfinancial indicators (mainly concerning quality, process efficiency, and customer satisfaction). In this respect, the controller recounts: “the family gave much support to the initiative, being aware that relying on financial measures alone may be insufficient.” Thus, a set of new nonfinancial indicators (e.g., measures related to consignment, laboratory supplies, lean reduction, clients, number of defects) was progressively developed from the late 1990s and gradually affected the activities of managers inside the organization. ^(6){ }^{6} As acknowledged by the product manager, 然而，控制员和创始人很快意识到仅依赖预算（以及由此带来的财务指标和以短期为导向的视角）存在局限性。因此，1997 年，控制员建议将现有的 MAS 系统与某些关键非财务指标（主要涉及质量、流程效率和客户满意度）相结合。对此，控制员回忆道：“家族对这一举措给予了大力支持，因为他们意识到仅依赖财务指标可能不足以全面评估。” 因此，自 20 世纪 90 年代末起，一套新的非财务指标（例如与委托业务、实验室耗材、精益改进、客户关系、缺陷数量相关的指标）逐步开发，并逐渐影响了组织内管理者的日常活动。 ^(6){ }^{6} 如产品经理所承认的，
The continuous assessment of the new nonfinancial indicators keeps me thinking every day that Piero cares about quality and customer satisfaction. For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company’s priorities. 对新非财务指标的持续评估让我每天都深感皮耶罗对质量和客户满意度的重视。例如，当我们仅有预算作为参考依据时，我专注于如何控制超过订单量的库存。结果，我们无法完全满足客户的任何意外追加订单。新的非财务指标让我意识到，我的决策实际上并未与公司优先事项保持一致。
In 2004, Monnalisa’s MAS changed, with the introduction of the balanced scorecard (BSC). As explained by the finance manager, 2004 年，蒙娜丽莎的绩效管理制度（MAS）进行了改革，引入了平衡计分卡（BSC）。正如财务经理所解释的，
The introduction of the balanced scorecard responded to a need to reduce and systematize the number of indicators that managers and employees were required to use and to refer to. Moreover, with the aid of the strategy map, the links between performance measures and strategies were made more visible. Exploring such links helped to select and identify the most appropriate measures. ^(7){ }^{7} 平衡计分卡的引入旨在减少并系统化管理者和员工需要使用和参考的指标数量。此外，借助战略地图，绩效指标与战略之间的关联变得更加清晰。探索这些关联有助于选择和识别最合适的指标。 ^(7){ }^{7}
In 2005, the MAS changed again, with the introduction, along with the BSC measures, of intellectual 2005 年，MAS 再次进行改革，与 BSC 措施一同引入了知识型
capital measures. ^(8){ }^{8} Similar to the BSC, the framework was suggested by the controller. Piero was enthusiastic about this, as, in his opinion, such measures could strengthen the visibility of core strategic assets for his company, such as creativity, vision, reliability, and partnership with its clients and suppliers: “My wife was particularly happy about this set of measures as they gave prominence to the creativity of the designers. I was also enthusiastic.” 资本措施。 ^(8){ }^{8} 与 BSC 类似，该框架由财务总监提出。皮耶罗对此非常赞同，因为他认为此类措施能增强公司核心战略资产的可见性，例如创造力、远见、可靠性以及与客户和供应商的合作关系：“我妻子对这套措施特别满意，因为它们突出了设计师的创造力。我也非常赞同。”
Importantly, the processes of designing the BSC measures as well as the intellectual capital measures were formalized in a set of procedures that involved the participation of all managers of the company through ad hoc interfunctional work groups that had to meet regularly (with Piero and with the controller) to discuss performance indicators and targets. As illustrated by the sales and marketing manager, 重要的是，BSC 指标的设计过程以及知识资本指标的设计过程均被正式化为一套程序，该程序要求公司所有经理通过临时跨职能工作组参与其中。这些工作组需定期召开会议（与皮耶罗及财务主管共同参与），以讨论绩效指标及目标。正如销售与市场经理所示，
By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company’s strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero’s family. 通过参与新绩效指标的制定和应用，我们每个人对公司战略的理解都得到了深化。此外，皮耶罗和财务总监多年来对各项指标的重视，使我们逐渐认识到皮耶罗家族优先事项的演变。
In 2005 the BSC measures and the intellectual capital measures (along with a set of social and environmental measures) were integrated with the financial statement into a single document, labeled the “integrated balance sheet”. The introduction of the integrated balance sheet helped to systematize all the performance measures in use into a single formal report. In fact, according to Piero: “on the one hand, having a single document is crucial to systematize all the reports concerning company performance. On the other hand, integrating the formal financial statement with strategic non-financial indicators helps to give authority and visibility to nonfinancial measures”. Furthermore, “The report [integrated balance sheet] helped to provide a single vision of the company . . . and to diffuse this vision outside, but most importantly inside, the organization”. 2005 年，BSC 指标与知识资本指标（连同一系列社会和环境指标）被整合到财务报表中，形成一份名为“综合资产负债表”的单一文件。综合资产负债表的引入有助于将所有使用的绩效指标系统化地整合到一份正式报告中。事实上，根据皮耶罗的说法：“一方面，拥有单一文件对于系统化所有与公司绩效相关的报告至关重要。另一方面，将正式财务报表与战略性非财务指标整合有助于提升非财务指标的权威性和可见性。”此外，“该报告[综合资产负债表]有助于为公司提供一个统一的视角……并将这一视角传播到公司外部，但更重要的是在公司内部”。
“We [Piero and the controller] did not seek to merely put the measures together,” explains Piero. “我们[皮耶罗和控制员]并非仅仅为了将这些措施拼凑在一起，”皮耶罗解释道。
We were aware that people are less comfortable with new practices such as the balanced scorecard or intellectual capital measures. They are more 我们意识到，人们对平衡记分卡或知识资本衡量等新方法感到不太适应。他们更倾向于
comfortable with the budget or the financial statement. As such, we decided to incorporate the balanced scorecard measures and the intellectual capital measures into the financial statement. In this way, nonfinancial practices become more visible and gain credibility. 对预算或财务报表感到满意。因此，我们决定将平衡计分卡指标和知识资本指标纳入财务报表。这样，非财务实践将更加透明，并获得更高的可信度。
Importantly, in 2009 the designated future managing director began to participate in the design of the BSC measures and the intellectual capital measures, attending (along with Piero and the controller) all interfunctional meetings and work groups scheduled to set performance indicators and targets. 值得注意的是，2009 年，被指定为未来总经理的人员开始参与 BSC 措施和知识资本措施的设计工作，并（与皮耶罗和财务主管一同）参加了所有跨职能会议和工作组，这些会议和工作组旨在制定绩效指标和目标。
The Role of Management Accounting Practices Within the Processes of Professionalization and Succession (Preparation) in Monnalisa 管理会计实践在专业化与继任（准备）过程中的作用（以蒙娜丽莎为例）
Monnalisa has grown significantly over the past 20 years, moving from the birth to the growth stage (Moores & Yuen, 2001). As a consequence of this growth (and similarly to other family and nonfamily firms; see Amat et al., 1994; Daily & Dalton, 1992; Moores & Yuen, 2001), the founder has gradually been stimulated to delegate a growing part of his decisionmaking authority to his staff, who have begun to play a more active role in the management of the company. Importantly, on one hand, the professionalization process was prompted by the move from the birth to the growth stage (Moores & Yuen, 2001) and, on the other hand, it also affected (and was affected by) the succession preparation. As we will discuss in greater detail in this section, both professionalization and succession are strongly intertwined with the management accounting change described above. 蒙娜丽莎在过去 20 年中取得了显著发展，从初创阶段迈入了成长阶段（Moores & Yuen, 2001）。随着这一发展（与其他家族企业和非家族企业类似；见阿马特等人，1994；戴利与达顿，1992；莫尔斯与袁，2001），创始人逐渐被激励将越来越多的决策权下放给员工，员工也开始在公司管理中发挥更积极的作用。值得注意的是，一方面，专业化进程是由从初创阶段向成长阶段的转变所推动的（Moores & Yuen, 2001），另一方面，它也影响了（并受其影响）继任准备。如本节将详细讨论，专业化和继任与上述管理会计变革密切相关。
Management Accounting as a "Language" for Knowledge Transfer 管理会计作为知识转移的“语言”
Within Monnalisa, management accounting change was affected by Piero’s need to provide the organization with more comprehensive decision support systems, both because he considered the business not only as a means to support the family but as an end in itself (García-Álvarez et al., 2002) and because the business 在蒙娜丽莎公司，管理会计变革受到皮耶罗（Piero）的需求影响，他需要为组织提供更全面的决策支持系统。这既是因为他认为企业不仅是支持家庭的手段，更是自身存在的价值（García-Álvarez 等，2002），也是因为企业
was growing and becoming more complex. In this context, as he needed to decentralize an increasing amount of decision-making authority, new MAS were gradually adopted inside the company. 随着公司规模的扩大和业务的日益复杂化，决策需求也随之增加。在此背景下，为了将越来越多的决策权下放，公司内部逐步引入了新的多层次决策系统（MAS）。
As emphasized by Piero, 正如皮耶罗所强调的，
When Monnalisa was smaller, my staff were perfectly aware of our company’s strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation. I realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow. 当蒙娜丽莎还小的时候，我的员工对公司战略了如指掌。我们无需平衡记分卡就能明确前进方向。我每天都会与他们沟通。我可以亲自掌控他们的日常工作，并与他们分享改进想法和项目。随着蒙娜丽莎的成长，我很快意识到需要帮助来沟通、分享想法以及监督执行。我意识到 MAS 可以提供帮助。这并不意味着 MAS 会取代我的角色，而是随着公司发展，它能为我们提供支持。
Importantly, although new tools and frameworks (e.g., the BSC and intellectual capital measures) were suggested by professional managers, as they started to be practiced within Monnalisa they strongly reflected Piero’s participative leadership style and his (and Barbara’s) vision of the business. For example, as explained by Piero, 重要的是，尽管专业经理人提出了新的工具和框架（例如 BSC 和知识资本衡量方法），但在 Monnalisa 开始实践这些方法时，它们强烈地反映了皮耶罗的参与式领导风格以及他（和芭芭拉）对业务的愿景。例如，如皮耶罗所解释的，
Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [. . .] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation. 知识资本衡量指标已将与创造力和创新相关的问题置于重要地位，这些问题对设计师至关重要，对我及我的妻子而言也至关重要[. . .]随着新措施的正式实施，我的团队更加意识到在创造力和创新方面也需实现具体目标的必要性。
In line with Piero’s participative management style, the definition of financial and nonfinancial indicators, targets, and forecasts has always taken place with the involvement of interfunctional work groups, with the active participation of both Piero and the controller. During these work groups, Piero’s ideas and expectations concerning the business could be illustrated and discussed with the other managers to help set the most appropriate measures and targets. The results of such discussions could then be formalized into the BSC measures and the intellectual capital measures. 与皮耶罗的参与式管理风格一致，财务和非财务指标、目标及预测的制定始终在跨职能工作组的参与下进行，皮耶罗与财务总监均积极参与其中。在这些工作组中，皮耶罗对业务的看法和期望可与其他经理进行阐述和讨论，以帮助制定最合适的措施和目标。此类讨论的结果随后可被正式纳入平衡记分卡（BSC）指标及知识资本指标体系中。
As emphasized by Busco et al. (2006), management accounting, if widely accepted and practiced within the organization, can act as a carrier of organizational knowledge, transmitting values and ideas of expected behavior, through the process of social interaction that takes place around the same practice (where “knowing” is not separate from “doing”; see also Ahrens & Chapman, 2002). In the case of Monnalisa, the high level of interaction involved in the definition of financial and nonfinancial measures helped the process of knowledge transfer between the family and the management team. This is confirmed by the EDP manager, who states, 如 Busco 等人（2006）所强调的，如果管理会计在组织内部得到广泛接受和实践，它可以作为组织知识的载体，通过围绕同一实践展开的社会互动过程，传递价值观和预期行为的理念（其中“知”与“行”并非分离；参见 Ahrens & Chapman, 2002）。以 Monnalisa 为例，财务与非财务指标定义过程中高度的互动性，促进了家庭与管理团队之间的知识转移。这一观点得到了 EDP 经理的证实，他指出，
We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero’s ideas. This is of great help to us in carrying out our jobs and using the measures in the right way. 我们定期需要召开会议，讨论绩效指标、指标和目标。在这些会议中，我可以与皮耶罗和同事们探讨指标背后的含义和意图。我从皮耶罗和不同业务部门的同事那里学到了很多，我的同事们也是如此。每个人都可以将自己的经验贡献到绩效指标的讨论中。我认为，皮耶罗也经常承认，他也有机会学到一些新东西。讨论指标有助于我们明确公司的发展方向，从而更好地理解皮耶罗的思路。这对我们开展工作和正确使用指标具有重要意义。
By interacting around the BSC measures and the intellectual capital measures, managers and employees have become more conscious of the company’s changing priorities. As illustrated by the product manager, 通过围绕 BSC 指标和知识资本指标进行互动，管理者和员工对公司不断变化的优先事项有了更清晰的认识。正如产品经理所示，
I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner . . . 我非常了解皮耶罗，一直都知道他重视质量、团队合作和创造力，但归根结底，当我只需要负责预算时，我主要关注的是财务数据。当我们首次开始采用新的非财务指标时，这些指标似乎并未给我们带来任何新信息。然而，我和我的团队很快意识到，我们的行为方式实际上已经发生了变化……
Then, he added, 然后，他补充道，
Our company was growing fast and we had to innovate to be competitive in both national and foreign markets. To this end, the creativity of our stylists was even more crucial and had to be further encouraged. It was not just an idea of Piero but a real need of the company [. . .] This need was stated in the performance measures that we were using, which were the same for all of us. 我们的公司发展迅速，为了在国内外市场保持竞争力，我们必须不断创新。为此，设计师的创造力变得更加重要，必须进一步激发。这不仅仅是皮耶罗的想法，而是公司真正的需求[. . .] 这一需求在我们使用的绩效考核指标中有所体现，这些指标对所有员工都是一样的。
Roberts and Scapens (1985) argue that management accounting practices, if widely diffused and accepted within the organization, can be interpreted as a “language” that provides managers with a set of categories to make sense of activities, anticipate the future, and assess and plan actions, thereby improving communication and knowledge transfer. Within Monnalisa, the new management accounting practices complemented informal communication mechanisms (“I know Piero well and I have always been aware that he cares about quality, teamwork and creativity . . .”-Product Manager, cited above] in transmitting Piero’s priorities, experience, and expectations on the company strategy and employees’ behaviors (“It was not just an idea of Piero but a real need of the company . . .”-cited above; “My staff and I soon realized that we were actually behaving in a different manner . . .”-cited above). This transfer of knowledge (on both expected behaviors and outcomes; see Turner & Makhija, 2006) is crucial in the professionalization process, which entails the transfer of both formal competence (formal experience and education) and cultural competence (Hall & Nordqvist, 2008). 罗伯茨和斯卡彭斯（1985）认为，如果管理会计实践在组织内广泛传播并被接受，可以被视为一种“语言”，为管理者提供了一套分类框架，帮助他们理解活动、预测未来、评估和规划行动，从而改善沟通和知识转移。在蒙娜丽莎公司，新的管理会计实践补充了非正式沟通机制（“我非常了解皮耶罗，一直都知道他重视质量、团队合作和创造力……”——产品经理，如上所引），在传达皮耶罗的优先事项、经验以及对公司战略和员工行为的期望方面发挥了作用（“这不仅仅是皮耶罗的想法，而是公司真正的需求……”——如上所引；“我和我的团队很快意识到，我们的行为方式实际上发生了变化……”——上述引述）。这种知识转移（包括对预期行为和结果的传递；见 Turner & Makhija, 2006）在专业化过程中至关重要，该过程涉及正式能力（正式经验和教育）与文化能力（Hall & Nordqvist, 2008）的双重传递。
Management Accounting Within the Professionalization Process 管理会计在专业化进程中的作用
In line with the increasing decision-making authority delegated to managers and Piero’s participative leadership style (see Sorenson, 2000), the process of management accounting change both influenced and was influenced by the patterns of professionalization. On one hand, professional managers’ formal competence (as well as Piero’s knowledge of the business) played a relevant role in the definition of new management accounting practices; on the other hand, by reflecting and transmitting Piero’s knowledge of the business, the new management accounting practices prompted the professionalization process (by diffusing both “formal” and “cultural” competence). 随着管理层决策权的逐步下放以及皮耶罗的参与式领导风格（参见 Sorenson, 2000），管理会计变革的过程既影响了专业化模式，也受到了专业化模式的影响。一方面，专业经理人的正式能力（以及皮耶罗对业务的了解）在定义新的管理会计实践中发挥了重要作用；另一方面，通过反映和传递皮耶罗对业务的了解，新的管理会计实践促进了专业化进程（通过传播“正式”和“文化”能力）。
A significant role in affecting management accounting change was also played by the controller (a professional manager with a formal education in business and economics and highly specialized financial skills), who recounts, 在影响管理会计变革过程中，财务总监（一名具备正式商业与经济教育背景且拥有高度专业财务技能的职业经理人）也发挥了重要作用。他回忆道，
When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero’s ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . . 当我刚入职时，很快便意识到皮耶罗在如何运营业务方面有着独到的见解，更重要的是，他在管理和引导员工方面颇有建树，特别注重激发他们的创造力和潜能。凭借我的教育背景和专业培训，我能够提出一些框架和工具，例如平衡记分卡或知识资本衡量指标，这些工具能够融入皮耶罗的理念，并将它们转化为具体可行的报告和措施，让组织内的每个人都能理解和执行。皮耶罗一直对我的提案充满热情，并给予了财务支持……
Moreover, through the process of social interaction that took place in relation to the new management accounting practices, both formal and cultural competence could be exchanged and transferred among the different groups of people engaging in the same practice. As argued by the EDP manager, 此外，通过与新的管理会计实践相关的社会互动过程，参与同一实践的不同群体之间可以交换和转移正式和文化能力。正如 EDP 经理所指出的，
For example, during the meetings to set targets for the balanced scorecard, I learnt that “stakeholders’ satisfaction,” “process efficiency,” and “innovation” are very important to Piero. I realized that the information system that I was managing could be improved to provide more timely information to the marketing and sales manager. I understood that this was a strategic priority for Piero. Moreover, well-timed information on market trends was also relevant for the product manager, to make appropriate decisions concerning the stocks of products, and for the stylists, to have an idea of the degree of product innovation needed. I thought that I could help the three managers to perform better by providing more timely information to them through the information system. This also happened because of the cause and effect relationships between “process efficiency,” “innovation,” and “customer satisfaction,” which are all very important to Piero. Therefore I proposed 例如，在制定平衡记分卡目标的会议中，我了解到“利益相关者满意度”、“流程效率”和“创新”对皮耶罗非常重要。我意识到，我所管理的信息化系统可以通过优化提供更及时的信息给市场营销和销售经理。我明白这是皮耶罗的战略重点。此外，及时的市场趋势信息对产品经理制定库存决策，以及对设计师了解产品创新程度也至关重要。我认为，通过信息系统向三位经理提供更及时的信息，可以帮助他们提升工作表现。这同样源于“流程效率”、“创新”和“客户满意度”之间的因果关系，而这些因素对皮耶罗而言都至关重要。因此，我提出了以下建议：
a measure and a target for the information system, showing that it could be relevant to achieve other targets and Piero, not surprisingly, agreed immediately. 信息系统的衡量标准和目标，表明其可能对实现其他目标具有相关性，皮耶罗毫不意外地立即表示同意。
Through the practice of management accounting (Ahrens & Chapman, 2002, 2007; Busco et al., 2006), Piero’s knowledge of the business and the managers’ specific expertise could be transferred to the different groups of people engaging in the same practice. Thus, management accounting helped the professionalization process through the transfer of both “formal” and “cultural” competence (Hall & Nordqvist, 2008). 通过管理会计的实践（Ahrens & Chapman, 2002, 2007；Busco et al., 2006），皮耶罗对业务的了解以及经理们的专业知识可以传递给参与同一实践的不同群体。因此，管理会计通过转移“正式”和“文化”能力，促进了专业化进程（Hall & Nordqvist, 2008）。
This process also increased the founder’s confidence in the work of his staff. He explained, 这一过程也增强了创始人对员工工作的信心。他解释道，
I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them. 我意识到，经理们和员工们都非常清楚对我来说（以及对 Monnalisa 来说）什么是最重要的；因此，我对他们工作的信任度提高了，也更愿意将更多决策权交给他们。
He added, “I also know that I can monitor their activities more precisely through the new systems.” 他补充道：“我同样清楚，借助这些新系统，我能够更精准地监控他们的活动。”
Relying on the case of a Spanish family business, Amat et al. (1994) showed that processes of professionalization and decentralization were accompanied by an increasing formalization of management accounting. As argued by Songini (2006), the formalization of decision support systems can be regarded as part of the professionalization process. In the case of Monnalisa, the increasing formalization that characterized the move into the growth stage, along with the increasing level of professionalization (see also Moores & Yuen, 2001), did not substitute but complemented the role of the founder within the company and the informal mechanisms (e.g., trust and informal control) associated with his participative decision-making style. Different combinations of formal and informal controls coexisted (see Moores & Mula, 2000). 基于一个西班牙家族企业的案例，阿马特等人（1994）指出，专业化和分散化过程伴随着管理会计形式化的日益增强。正如宋尼（2006）所论，决策支持系统的形式化可视为专业化过程的一部分。在蒙娜丽莎（Monnalisa）的案例中，进入增长阶段时日益增强的正式化特征，与专业化水平的提升（参见 Moores & Yuen，2001）并非相互替代，而是互为补充，共同强化了创始人及其参与式决策风格所依托的非正式机制（如信任与非正式控制）在公司中的作用。正式与非正式控制机制的不同组合并存（参见 Moores & Mula, 2000）。
Management Accounting Within the Succession (Preparation) Process 管理会计在继任（准备）过程中的应用
Although patterns of professionalization both affected and were affected by management accounting change, they were also strongly intertwined with the succession 尽管专业化模式既影响了管理会计变革，又受到其影响，但它们也与继任过程紧密交织。
preparation. As Piero explained concerning the end of his tenure, 准备工作。正如皮耶罗在谈到任期结束时所解释的，
As new frameworks and measures were proposed, I needed to adapt them to my ideas. I realized that I could use the measures to record my ideas, making them visible and readable in a document that could circulate within the organization and that would remain in time. As you know, I am approaching retirement . . . 随着新框架和措施的提出，我需要将它们与我的想法相结合。我意识到，我可以利用这些措施来记录我的想法，使其在组织内部流通的文档中清晰可见且易于阅读，并且能够长期保存。如您所知，我即将退休……
As recognized by Sharma (2004), founders “exert considerable influence on the culture and performance of their firms during and beyond their tenure” (p. 10). The case of Monnalisa shows that management accounting practices are also capable of playing a key role in reinforcing the founder’s influence, by communicating his or her vision, values, and priorities both throughout the organization and across generations, thereby affecting the process of succession (see also Kelly et al., 2000). In Monnalisa, the Iacomoni children have become members of the board (after Piero’s retirement), but the business will be managed by a managing director. This is consistent with Zahra et al. (2008) who argued that the empowerment of other organizational actors can balance the commitment of the family to support strategic flexibility. 正如夏尔马（2004）所指出的，创始人“在任职期间及之后，对企业文化和绩效都具有显著影响”（第 10 页）。蒙娜丽莎（Monnalisa）的案例表明，管理会计实践也能够在强化创始人影响力方面发挥关键作用，通过在整个组织内部及跨代际层面传达创始人的愿景、价值观和优先事项，从而影响继任过程（参见 Kelly 等，2000）。在蒙娜丽莎，雅科莫尼的子女已加入董事会（皮耶罗退休后），但公司将由总经理负责管理。这与扎哈等（2008）的观点一致，他们认为赋予其他组织成员权力可以平衡家族对战略灵活性的承诺。
Since Monnalisa’s succession occurred beyond the boundary of the family and included professional managers, this process was strongly intertwined with the firm’s professionalization. By contributing to the professionalization process, management accounting practices de facto started to facilitate the succession process in Monnalisa by transmitting values from the founder to the managers. 由于蒙娜丽莎的继任发生在家族范围之外，并涉及专业经理人，这一过程与企业的专业化进程紧密交织。通过参与专业化进程，管理会计实践实际上开始促进蒙娜丽莎的继任过程，通过传递创始人价值观给经理人。
As argued by Kelly et al. (2000), the influence of the founder beyond his or her tenure depends on the flow of information, as well as on his or her direct links with the top management group and ability to influence the most connected members. In the case of Monnalisa, by providing the family and managers with a common language, management accounting practices facilitated internal communication and interaction, as well as the diffusion of a common vision of the business, thereby providing the basis to support the influence of the founder beyond his tenure. As argued by the new managing director, 正如凯利等人（2000）所指出的，创始人离职后对其公司持续影响的程度，不仅取决于信息流动的效率，还取决于其与高层管理团队的直接联系，以及对公司内部核心成员的影响力。以蒙娜丽莎为例，通过为家族成员和管理者提供共同的语言，管理会计实践促进了内部沟通与互动，并推动了对企业共同愿景的传播，从而为创始人任期结束后继续发挥影响力奠定了基础。正如新任总经理所指出，
As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people’s involvement and participation in the definition of the measures. I am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller but contain Piero’s vision and everybody here seems to have understood this. 随着我开始参与管理会计系统的设计与实施，我逐渐意识到皮耶罗（Piero）对员工参与度和参与过程的重视。我正在学习这一过程，并认为它必须保持高度参与性。绩效指标不仅仅是财务控制人员单方面决定的一系列指标，而是融入了皮耶罗的战略愿景，而这里的所有人都似乎已经理解了这一点。
The succession process also entails the transmission of knowledge within the family (Mazzola et al., 2008). In this context, management accounting practices already started to play an active role by transferring values and knowledge from Piero to his children. As recognized by one of the Iacomoni children, 继任过程还涉及家族内部的知识传承（Mazzola 等，2008）。在此背景下，管理会计实践已开始发挥积极作用，通过将皮耶罗的价值观和知识传递给他的子女。正如雅科莫尼家族的一位成员所承认的，
My father has always taught me the importance of teamwork, employees’ satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company’s strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company’s strategies. I was able to understand them very well and could see my father’s ideas formalized in such documents. 我的父亲一直教导我团队合作、员工满意度、客户满意度、创新和创造力的重要性。然而，我并不真正明白这些问题如何与公司的战略相关联，或如何有效实施。阅读新的报告后，我开始意识到，例如，创造力具有财务影响，并可以通过商业战略有效实施。此外，平衡记分卡框架为公司的战略提供了非常清晰的思路。我能够很好地理解这些内容，并看到父亲的理念在这些文件中得到了系统化阐述。
Whereas Mazzola et al. (2008) emphasize the importance of involving next-generation members in the strategic planning process (to provide them with tacit business knowledge and skills, thereby supporting the succession process), in the case of Monnalisa the weak involvement of the children in the strategic planning process was compensated by a greater formalization of the founder’s values, ideals, experience, and vision through the management accounting practices, and by the communication (through management accounting practices) of such principles to different groups of people inside the organization (professionalization process). In this respect, Piero added, 而马佐拉等人（2008）强调在战略规划过程中吸纳新一代成员的重要性（以向他们传授隐性商业知识和技能，从而支持继任过程），而在蒙娜丽莎（Monnalisa）的案例中，子女在战略规划过程中的参与度较低，但这一不足通过管理会计实践对创始人价值观、理想、经验和愿景的更高程度形式化，以及通过管理会计实践将这些原则传达给组织内不同群体（专业化过程）得以补偿。皮耶罗（Piero）补充道，
Today’s MAS incorporates, formalizes, and systematizes the current “beliefs” of Monnalisa [. . .] 今天的 MAS 整合、规范化和系统化了 Monnalisa 当前的“信念”[. . .]
Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees. 此类系统将有助于我和我的子女作为未来董事会成员，在不久的将来指导公司的发展，并用于评估经理和员工的工作表现。
Contributions and Further Developments 贡献与进一步发展
Our article responds to the call of Salvato and Moores (2010) for more research on the distinguishing features of (management) accounting in family businesses by providing novel insights into the intertwined relationships between the processes of professionalization, succession and management accounting change within a family firm. We have also contributed to the debate on management accounting change by shedding light on the patterns through which management accounting practices evolve during the different stages of a firm’s life cycle. As Monnalisa moved from the birth to the growth stage, management accounting practices were increasingly formalized. This evidence is consistent with the findings of Amat et al. (1994) and with those of OLC studies, which suggest that informal controls and structures tend to lose their original potency as firms grow, giving way to a greater level of formalization of rules and structures and more highly institutionalized procedures (Miller & Friesen, 1984; Quinn & Cameron, 1983). Consistently with Moores and Mula (2000), we have demonstrated that informal controls are not enough during processes of transition but need to be complemented by formal systems. In this respect, we have contributed to the literature on management accounting within small- and medium-sized enterprises by showing that formal management accounting practices are also relevant in small businesses, as they help managers and employees reduce the complexity involved in processes of change, such as professionalization and succession. 我们的文章响应了 Salvato 和 Moores（2010）关于对家族企业中（管理）会计独特特征进行更多研究的呼吁，通过揭示家族企业中专业化、继任与管理会计变革过程之间相互交织的关系，提供了新的见解。我们还通过揭示管理会计实践在企业生命周期不同阶段演变的模式，为管理会计变革的讨论做出了贡献。随着 Monnalisa 从初创阶段过渡到成长阶段，管理会计实践逐渐趋于 formalization。这一证据与 Amat 等（1994）的研究结果以及 OLC 研究的发现一致，即随着企业规模扩大，非正式控制与结构的原始效力逐渐减弱，取而代之的是规则与结构的更高程度形式化以及更高度制度化的程序（Miller & Friesen, 1984; Quinn & Cameron, 1983）。与 Moores 和 Mula（2000）的观点一致，我们证明了在转型过程中，非正式控制措施不足以应对挑战，必须辅以正式系统。在此方面，我们为中小企业管理会计研究做出了贡献，表明正式管理会计实践在小型企业中同样重要，因为它们有助于管理者和员工降低变革过程中的复杂性，例如专业化和继任管理。
Our article also shows, in the specific context of family businesses, that management accounting practices can be formalized to reproduce the founder’s knowledge of the business, acting as a shared language that is capable of transferring knowledge across the different groups of individuals that engage in the same practices. Such findings are consistent with previous works on the formality of management accounting at different life cycle stages (see Moores & Yuen, 2001; Quinn & Cameron, 1983) and on the practice of management accounting 我们的研究还表明，在家族企业这一特定背景下，管理会计实践可以通过形式化手段来复制创始人对企业的认知，从而作为一种共同语言，实现知识在参与相同实践的不同群体之间的有效传递。这些发现与先前关于管理会计形式化程度在不同生命周期阶段的研究（见 Moores & Yuen, 2001；Quinn & Cameron, 1983）以及管理会计实践的研究一致。
within organizations (see Aherns & Chapman, 2002, 2007; Busco et al., 2006). 在组织内部（见 Aherns & Chapman, 2002, 2007；Busco et al., 2006）。
More specifically, whereas previous studies on nonfamily firms have demonstrated that management accounting practices are capable of providing the various organizational participants with a common language with which to improve internal communication, interpret actions in a coherent manner, and diffuse values and ideas concerning what ought to count, what ought to happen, and what is thought to be important (Busco et al., 2006, 2008; Macintosh & Scapens, 1990), we have extended these insights to the specific context of a family business. Within Monnalisa, management accounting practices have embodied the entrepreneur’s knowledge of the business, allowing it to be communicated and understood throughout the organization and establishing values and ideals of expected behavior. 更具体地说，先前对非家族企业的研究表明，管理会计实践能够为组织中的各类参与者提供一种共同语言，以改善内部沟通、以一致的方式解释行动，并传播关于“什么应该被重视”、“什么应该发生”以及“什么被认为重要”的价值观和理念（Busco 等，2006，2008；Macintosh & Scapens, 1990），我们进一步将这些洞见应用于家族企业的特定情境。在 Monnalisa，管理会计实践体现了企业家的业务知识，使其能够在组织内传播并被理解，从而确立了预期行为的价值观与理想。
As argued by Ditillo (2004), management control systems (and, as such, management accounting as part of a wider control framework) need to be designed and implemented both to coordinate activities and to integrate knowledge, especially when dealing with uncertainty. Through our focus on the specific context of family firms, we have shown that management accounting practices can play a crucial role in the process of knowledge transfer across generations and between the family and the management team, thereby playing a key role in dealing with uncertainty during processes of transition, such as professionalization and succession. 正如迪蒂洛（Ditillo，2004）所指出的，管理控制系统（以及作为更广泛控制框架组成部分的管理会计）需要设计和实施，以协调活动并整合知识，尤其是在应对不确定性时。通过聚焦于家族企业的特定背景，我们表明管理会计实践在跨代际及家族与管理团队之间的知识转移过程中可发挥关键作用，从而在专业化转型和继任等过渡阶段应对不确定性方面扮演核心角色。
By demonstrating that management accounting practices both affect and are affected by such processes, our study contributes to the literature on professionalization and succession within family firms (Chua et al., 2009; Daily & Dalton, 1992; Gedajlovic et al., 2004; Mazzola et al., 2008; Zahra et al., 2008). In particular, we have responded to the call of some scholars (see Sharma, 2004) who have emphasized the need for more research on the processes of knowledge transfer across generations and the means for supporting succession. Further to the findings of Kelly et al. (2000), we have shown that management accounting practices are capable of playing a key role in reinforcing the influence of the founder, transferring his knowledge of the business across generations and to the family and nonfamily professional managers, who also play a role in affecting management accounting change. Whereas most of the studies on professionalization focus on the concept of 通过证明管理会计实践既影响又受这些过程的影响，本研究为家族企业中的专业化与继任研究文献做出了贡献（Chua 等，2009；Daily & Dalton，1992；Gedajlovic 等，2004；Mazzola 等，2008；Zahra 等，2008）。特别是，我们回应了部分学者（见 Sharma，2004）的呼吁，他们强调了对跨代知识转移过程及支持继任机制研究的必要性。基于 Kelly 等（2000）的研究成果，我们进一步表明，管理会计实践能够在强化创始人影响力、跨代传递其业务知识以及向家族和非家族专业经理人传递知识方面发挥关键作用，而这些经理人也对管理会计变革产生影响。然而，大多数关于专业化的研究主要聚焦于专业化概念本身，而对专业化实践及其影响的探讨相对不足。
“formal competence” (i.e., formal education, training and experience), we have responded to the call of Hall and Nordqvist (2008) for more research on the concept of “cultural competence” in qualifying managers by showing that the family’s knowledge of the business can also be transferred to professional managers through (the practice of) management accounting, thereby contributing to the professionalization process. “正式能力”（即正式教育、培训和经验），我们响应了 Hall 和 Nordqvist（2008）对更多研究“文化能力”概念在培养合格经理人中的作用的呼吁，通过表明家庭对业务的了解也可以通过管理会计的实践传递给专业经理人，从而为专业化过程做出贡献。
Transfer of the founder’s knowledge though the practice of management accounting (and through the formal and informal social interactions related to such practice) improved the founder’s trust in his staff, supporting the processes of delegation and professionalization during the growth stage. These findings are consistent with the idea that formal and informal controls need to coexist to manage change over the firm’s life cycle, and they partially respond to the call of Moores and Mula (2000) for more longitudinal studies on the combinations of formal and informal controls during particular transitions. 通过管理会计实践（以及与该实践相关的正式和非正式社会互动）传递创始人的知识，提升了创始人对员工的信任，从而支持了成长阶段的授权和专业化进程。这些发现与正式与非正式控制需共存以管理企业生命周期中变革的观点一致，并部分回应了 Moores 和 Mula（2000）关于在特定转型阶段对正式与非正式控制组合进行更多纵向研究的呼吁。
By combining key theoretical insights offered by the literature on family businesses and on management accounting with empirical findings from the case of Monnalisa, our article provides guidelines for future research on management accounting change within family businesses (these guidelines are summarized and exemplified in Table 1). In particular, we suggest that, to explore the distinguishing features of management accounting (change) within family firms, their intertwined relationships with patterns of professionalization and succession need to be considered. We have also shown that these two processes should not be explored as if they were separate, since they are (often) inextricably linked through the patterns of knowledge transfer across generations and to both family and nonfamily members. In this context, professionalization should be regarded not as a mere diffusion of formal competence but also in terms of the transfer of cultural competence. This understanding of the notions of succession and professionalization provides the basis for an exploration of their relationship with management accounting, which can be interpreted as a set of practices capable of transmitting knowledge to the different groups of people involved in the practices. 通过整合家族企业研究与管理会计文献中的关键理论洞见，并结合 Monnalisa 案例的实证发现，本文为家族企业管理会计变革的研究提供了指导框架（这些指导原则在表 1 中进行了总结和示例说明）。具体而言，我们建议，为探索家族企业中管理会计（变革）的独特特征，需考量其与专业化模式及继任模式之间相互交织的关系。我们还表明，这两个过程不应被视为独立的，因为它们（通常）通过代际间以及向家族成员和非家族成员的知识转移模式紧密相连。在此背景下，专业化不应仅被视为正式能力的扩散，还应包括文化能力的转移。这种对继任和专业化概念的理解，为探索它们与管理会计的关系提供了基础，管理会计可被视为一套能够向参与实践的不同群体传递知识的实践活动。
The process of knowledge transfer involves both tacit and explicit knowledge. In this article, we focused on more codifiable knowledge and we did not address specifically the problems concerning the transmission of more tacit and uncodifiable knowledge (see Hansen, 知识转移的过程涉及隐性知识和显性知识。本文重点探讨了更易于编码的知识，并未专门讨论隐性知识和难以编码的知识的传递问题（参见汉森，
2002). This issue lives room for further developments from future studies. As argued by Turner and Makhija (2006), particular controls differ in their ability to transfer different kinds of knowledge. Another area for future investigation concerns the relations between various control mechanisms (Simons, 1994) and the process of knowledge transfer within family business. （2002）。这一问题为未来研究留下了进一步发展的空间。正如 Turner 和 Makhija（2006）所指出的，不同的控制机制在传递不同类型知识的能力上存在差异。未来研究的另一个重点领域在于探讨各种控制机制（Simons，1994）与家族企业内部知识传递过程之间的关系。
Naturally, the main findings of this article are limited to the company analyzed and cannot be generalized uncritically. However, this study offers suggestions and guidelines for the analysis and exploration of the evolution of management accounting practices in situ in family businesses, providing a basis for further empirical research on their role, features, and functions in such organizations. 当然，本文的主要发现仅限于所分析的公司，不能不加批判地推广。然而，本研究为分析和探索家族企业中管理会计实践的演变提供了建议和指导，为进一步实证研究其在这些组织中的作用、特征和功能奠定了基础。
Appendix A 附录 A
Number of Interviews and Main Topics 访谈数量及主要议题
Informant 线人
Topic 主题
Professionalization and succession 专业化与继任
Management accounting change 管理会计变革
Founder 创始人
3
2
Founder's wife 创始人妻子
1
1
Founder's child 1 创始人子女 1
I
I
Founder's child 2 创始人子女 2
1
1
Quality and social responsibility manager 质量与社会责任经理
3
2
Finance manager 财务经理
1
2
Product manager 产品经理
2
1
Sales and marketing manager 销售与市场经理
1
1
EDP (electronic data processing) manager 电子数据处理（EDP）经理
Support for Our Interpretations From the Interviews 对我们解释的采访支持
Topic 主题
Relevant Quotes 相关引语
Evidence 证据
Management accounting change and knowledge transfer 管理会计变革与知识转移
“当蒙娜丽莎还小的时候，我的员工对公司战略了如指掌。我们无需平衡记分卡就能明确方向。我每天都会与他们沟通，亲自掌控他们的日常工作，并与他们分享改进想法和项目。随着蒙娜丽莎的成长，我逐渐意识到需要帮助来沟通、分享想法并监督执行。我意识到 MAS 可以提供帮助。这并不意味着 MAS 会取代我的角色，而是它在我们成长过程中提供帮助……”（创始人）“知识资本衡量指标突显了与创造力和创新相关的问题，这对设计师至关重要，对我及我的妻子也至关重要……随着新措施的正式引入，我的员工更加意识到在创造力和创新方面实现具体目标的必要性。”（创始人）
"When Monnalisa was smaller, my staff were perfectly aware of our company's strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation.l realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow ..." (Founder)
"Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [...] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation." (Founder)
"When Monnalisa was smaller, my staff were perfectly aware of our company's strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation.l realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow ..." (Founder)
"Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [...] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation." (Founder)| "When Monnalisa was smaller, my staff were perfectly aware of our company's strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation.l realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow ..." (Founder) |
| :--- |
| "Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [...] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation." (Founder) |
Management accounting practices have changed over the life cycle
Need for formal control as the company was moving into the growth stage
Need for more comprehensive decision support systems
Management accounting practices have changed over the life cycle
Need for formal control as the company was moving into the growth stage
Need for more comprehensive decision support systems| Management accounting practices have changed over the life cycle |
| :--- |
| Need for formal control as the company was moving into the growth stage |
| Need for more comprehensive decision support systems |
Topic Relevant Quotes Evidence
Management accounting change and knowledge transfer ""When Monnalisa was smaller, my staff were perfectly aware of our company's strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation.l realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow ..." (Founder)
"Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [...] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation." (Founder)" "Management accounting practices have changed over the life cycle
Need for formal control as the company was moving into the growth stage
Need for more comprehensive decision support systems"| Topic | Relevant Quotes | Evidence |
| :--- | :--- | :--- |
| Management accounting change and knowledge transfer | "When Monnalisa was smaller, my staff were perfectly aware of our company's strategy. We did not need a balanced scorecard to know where we were going. I used to speak with them on a daily basis. I could control their activities myself and share ideas and projects for further improvements with them. As Monnalisa grew, I soon became aware that I needed help to communicate and share ideas and to control their implementation.l realized that the MAS could be of help. This does not mean that the MAS takes on my role, but that it is of help as we grow ..." (Founder) <br> "Intellectual capital measures have given prominence to issues related to creativity and innovation, which are crucial for designers and essential for me and for my wife [...] With the formal introduction of the new measures, my staff became more aware of the need to achieve specific targets also in terms of creativity and innovation." (Founder) | Management accounting practices have changed over the life cycle <br> Need for formal control as the company was moving into the growth stage <br> Need for more comprehensive decision support systems |
"I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner [...] For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company's priorities." (Product Manager)
"By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company's strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero's family." (Sales and Marketing Manager)
"We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero's ideas. This is of great help to us in carrying out our jobs and using the measures in the right way." (EDP [electronic data processing] Manager)
"I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner [...] For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company's priorities." (Product Manager)
"By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company's strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero's family." (Sales and Marketing Manager)
"We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero's ideas. This is of great help to us in carrying out our jobs and using the measures in the right way." (EDP [electronic data processing] Manager)| "I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner [...] For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company's priorities." (Product Manager) |
| :--- |
| "By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company's strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero's family." (Sales and Marketing Manager) |
| "We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero's ideas. This is of great help to us in carrying out our jobs and using the measures in the right way." (EDP [electronic data processing] Manager) |
Learning processes related to the new practices Coexistence of formal and informal controls Strong influence of the family 与新实践相关的学习过程 正式与非正式控制的共存 家庭的强烈影响
"Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90 s. Since then, each manager has reported directly to him." (Product Manager)
"I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them . . . I also know that I can monitor their activities more precisely through the new systems." (Founder)
"When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero's ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . ." (Controller)
"Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90 s. Since then, each manager has reported directly to him." (Product Manager)
"I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them . . . I also know that I can monitor their activities more precisely through the new systems." (Founder)
"When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero's ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . ." (Controller)| "Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90 s. Since then, each manager has reported directly to him." (Product Manager) |
| :--- |
| "I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them . . . I also know that I can monitor their activities more precisely through the new systems." (Founder) |
| "When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero's ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . ." (Controller) |
Delegation of decisionmaking authority during the growth stage
Empowerment of managers Strong role of the family Relationship with management accounting practices:
- Formal management accounting supported informal mechanisms (management accounting practices improved the founder's trust in his staff, internal interaction, and the diffusion of a shared vision of the business among managers)
Delegation of decisionmaking authority during the growth stage
Empowerment of managers Strong role of the family Relationship with management accounting practices:
- Formal management accounting supported informal mechanisms (management accounting practices improved the founder's trust in his staff, internal interaction, and the diffusion of a shared vision of the business among managers)| Delegation of decisionmaking authority during the growth stage |
| :--- |
| Empowerment of managers Strong role of the family Relationship with management accounting practices: |
| - Formal management accounting supported informal mechanisms (management accounting practices improved the founder's trust in his staff, internal interaction, and the diffusion of a shared vision of the business among managers) |
Topic Relevant Quotes Evidence
""I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner [...] For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company's priorities." (Product Manager)
"By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company's strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero's family." (Sales and Marketing Manager)
"We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero's ideas. This is of great help to us in carrying out our jobs and using the measures in the right way." (EDP [electronic data processing] Manager)" Learning processes related to the new practices Coexistence of formal and informal controls Strong influence of the family
Professionalization ""Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90 s. Since then, each manager has reported directly to him." (Product Manager)
"I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them . . . I also know that I can monitor their activities more precisely through the new systems." (Founder)
"When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero's ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . ." (Controller)" "Delegation of decisionmaking authority during the growth stage
Empowerment of managers Strong role of the family Relationship with management accounting practices:
- Formal management accounting supported informal mechanisms (management accounting practices improved the founder's trust in his staff, internal interaction, and the diffusion of a shared vision of the business among managers)"| Topic | Relevant Quotes | Evidence |
| :--- | :--- | :--- |
| | "I know Piero well and I have always been aware that he cares about quality, teamwork and creativity, but at the end of the day, when I only had to perform the budget, I was mainly concerned with financial figures. When we first started to work with the new non-financial measures, they did not seem to tell us anything new. However, my staff and I soon realized that we were actually behaving in a different manner [...] For example, when we only had the budget to refer to, I focused on how to limit the stock of products exceeding the orders. As a result, we were not able to completely satisfy any unplanned extra orders from clients. The new nonfinancial measures made me realize that my decisions were not actually aligned with company's priorities." (Product Manager) <br> "By participating in the definition and use of the new performance measures, each of us gained a better understanding of the company's strategy. Furthermore, the importance that Piero and the controller assigned, year after year, to the various measures gradually allowed us to appreciate the changing priorities of Piero's family." (Sales and Marketing Manager) <br> "We are periodically required to meet and discuss performance measures, indicators and targets. During these meetings I can discuss the meanings and the intent beyond the measures with Piero and my colleagues. I have had the opportunity to learn a lot from Piero and my colleagues in the different business units, and so have my colleagues. Everyone can contribute his or her experience to the discussion of performance measures. I think that Piero, as he often admits, has also had the chance to learn something new. Discussing measures helps us to clarify the strategic directions of our company and, as such, Piero's ideas. This is of great help to us in carrying out our jobs and using the measures in the right way." (EDP [electronic data processing] Manager) | Learning processes related to the new practices Coexistence of formal and informal controls Strong influence of the family |
| Professionalization | "Piero has always been willing to be supported by other members of his staff. In fact, he started to delegate his decision-making authority at the beginning of the 90 s. Since then, each manager has reported directly to him." (Product Manager) <br> "I realized that the managers and employees were fully conscious of what was (and still is) important for me and for Monnalisa; as a consequence, my trust in their work increased and I was happier to delegate more decisions to them . . . I also know that I can monitor their activities more precisely through the new systems." (Founder) <br> "When I started my job here I soon realized that Piero had great ideas on how to run the business and, most importantly, on how to manage and guide people, emphasizing their creativity and potentials. Thanks to my education and training, I was able to propose frameworks and tools, such as the balanced scorecard or the intellectual capital measures, that could incorporate Piero's ideas, formalizing them into a concrete report and measures that everybody within the organization could read and understand. Piero has always been enthusiastic about my proposals, which he has supported financially . . ." (Controller) | Delegation of decisionmaking authority during the growth stage <br> Empowerment of managers Strong role of the family Relationship with management accounting practices: <br> - Formal management accounting supported informal mechanisms (management accounting practices improved the founder's trust in his staff, internal interaction, and the diffusion of a shared vision of the business among managers) |
Appendix B (continued) 附录 B（续）
Topic 主题
Relevant Quotes 相关引语
Evidence 证据
"[...] for example, during the meetings to set targets for the balanced scorecard, I learnt that 'stakeholders' satisfaction,' 'process efficiency,' and 'innovation' are very important to Piero. I realized that the information system that I was managing could be improved to provide more timely information to the marketing and sales manager. I understood that this was a strategic priority for Piero. Moreover, well-timed information on market trends was also relevant for the product manager, to make appropriate decisions on the stocks of products, and for the stylists, to have an idea of the degree of product innovation needed. I thought that I could help the three managers to perform better by providing more timely information to them through the information system. This also happened because of the cause and effect relationships between 'process efficiency', 'innovation,' and 'customer satisfaction,' which are all very important to Piero. Therefore I proposed a measure and a target for the information system, showing that it could be relevant to achieve other targets, and Piero, not surprisingly, agreed immediately." (EDP Manager) “[...] 例如，在制定平衡记分卡目标的会议上，我了解到‘利益相关者满意度’、‘流程效率’和‘创新’对皮耶罗非常重要。我意识到我所管理的信息化系统可以改进，以向市场营销和销售经理提供更及时的信息。我明白这是皮耶罗的战略重点。此外，及时的市场趋势信息对产品经理制定库存决策，以及对设计师了解产品创新程度也至关重要。我认为可以通过信息系统向三位经理提供更及时的信息，帮助他们提升工作效率。这还源于“流程效率”、“创新”和“客户满意度”之间的因果关系，这些对皮耶罗而言都至关重要。因此，我提出了信息系统的改进措施及目标，并说明其对实现其他目标的关联性，皮耶罗毫不意外地立即同意了。”（EDP 经理）
- In so doing, management accounting practices supported the delegation process and the empowerment of managers
- Knowledge transfer during social interaction related to the management accounting practices
- Strong role of the family (formal management accounting mainly reproduced the family's vision)
- In so doing, management accounting practices supported the delegation process and the empowerment of managers
- Knowledge transfer during social interaction related to the management accounting practices
- Strong role of the family (formal management accounting mainly reproduced the family's vision)| - In so doing, management accounting practices supported the delegation process and the empowerment of managers |
| :--- |
| - Knowledge transfer during social interaction related to the management accounting practices |
| - Strong role of the family (formal management accounting mainly reproduced the family's vision) |
"I started planning my retirement many years ago-on a permanent basis in 2007—and, ever since, I have worked a lot to prepare the company to continue without me, on its own [...] I don't want to go on setting rules when I am no longer working here." (Founder)
The managing director "must have an undergraduate degree, at least a 2-year master's degree and knowledge of at least two foreign languages . . ." (Family agreement)
"I started planning my retirement many years ago-on a permanent basis in 2007—and, ever since, I have worked a lot to prepare the company to continue without me, on its own [...] I don't want to go on setting rules when I am no longer working here." (Founder)
The managing director "must have an undergraduate degree, at least a 2-year master's degree and knowledge of at least two foreign languages . . ." (Family agreement)| "I started planning my retirement many years ago-on a permanent basis in 2007—and, ever since, I have worked a lot to prepare the company to continue without me, on its own [...] I don't want to go on setting rules when I am no longer working here." (Founder) |
| :--- |
| The managing director "must have an undergraduate degree, at least a 2-year master's degree and knowledge of at least two foreign languages . . ." (Family agreement) |
创始人于 2010 年退休 创始人需要为后代记录其优先事项，并确保其影响力超越其任职期限。
Retirement of the founder in 2010
Founder's need to record his priorities for future generations and to preserve his influence beyond his tenure
Retirement of the founder in 2010
Founder's need to record his priorities for future generations and to preserve his influence beyond his tenure| Retirement of the founder in 2010 |
| :--- |
| Founder's need to record his priorities for future generations and to preserve his influence beyond his tenure |
"When I retire, all of us will have to learn something new! I will have to learn something new myself: how to guide my company at a distance, without being directly involved in its management. Besides continuing with their current tasks and activities (which they are already good at), my children will need to learn how to act as members of the board. In particular they, along with the managing director, will have to fully understand and assimilate the priorities, values, and vision of the company ..., which are also mine." (Founder) “当我退休时，我们所有人都必须学习新事物！我本人也必须学习新事物：如何在不直接参与公司管理的情况下，远程指导公司发展。除了继续完成他们目前的任务和工作（他们已经做得很好），我的孩子们还需要学习如何作为董事会成员行事。特别是他们将与总经理一起，必须完全理解并融入公司的优先事项、价值观和愿景……这些也是我的。”（创始人）
与专业化关系： - 新任总经理是一名专业经理人。
Relationship with professionalization:
- The new managing director is a professional manager
Relationship with professionalization:
- The new managing director is a professional manager| Relationship with professionalization: |
| :--- |
| - The new managing director is a professional manager |
“今天的 MAS 整合、规范化和系统化了 Monnalisa 当前的‘价值观’。[...] 这些系统将有助于我和我的子女作为未来董事会成员，在未来指导公司发展，并用于评估经理和员工的工作。”（创始人）“我父亲一直教导我团队合作、员工满意度、客户满意度、创新和创造力的重要性。然而，我并不真正清楚这些问题如何与公司战略相关联或如何有效实施。阅读新报告后，我开始意识到，例如，创造力具有财务影响，并可通过商业战略有效实施。此外，平衡记分卡框架为公司战略提供了非常清晰的思路。我能够很好地理解这些战略，并看到我父亲的理念在这些文件中得以正式化。”(一位创始人的子女)“随着我开始参与管理会计系统的设计与实施，我意识到皮耶罗（Piero）多么重视人们在制定指标过程中的参与和投入。我正在学习这个过程，并认为它需要保持高度参与性。绩效指标不仅仅是控制人员决定的一组指标，而是包含了皮耶罗的愿景，而这里每个人似乎都理解了这一点。”(总经理)
"Today's MAS incorporates, formalizes and systematizes the current 'beliefs' of Monnalisa. [...] Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees." (Founder)
"My father has always taught me the importance of teamwork, employees' satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company's strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company's strategies. I was able to understand them very well and could see my father's ideas formalized in such documents." (One of the founder's children)
"As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people's involvement and participation in the definition of the measures.l am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller, but contains Piero's vision, and everybody here seems to have understood this." (Managing Director)
"Today's MAS incorporates, formalizes and systematizes the current 'beliefs' of Monnalisa. [...] Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees." (Founder)
"My father has always taught me the importance of teamwork, employees' satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company's strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company's strategies. I was able to understand them very well and could see my father's ideas formalized in such documents." (One of the founder's children)
"As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people's involvement and participation in the definition of the measures.l am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller, but contains Piero's vision, and everybody here seems to have understood this." (Managing Director)| "Today's MAS incorporates, formalizes and systematizes the current 'beliefs' of Monnalisa. [...] Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees." (Founder) |
| :--- |
| "My father has always taught me the importance of teamwork, employees' satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company's strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company's strategies. I was able to understand them very well and could see my father's ideas formalized in such documents." (One of the founder's children) |
| "As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people's involvement and participation in the definition of the measures.l am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller, but contains Piero's vision, and everybody here seems to have understood this." (Managing Director) |
Relationship with management accounting practices:
- Crucial role in the transfer of knowledge, values, and ideals - across generations ◯\bigcirc and between the family and professional managers
- Crucial role of management accounting practices in managing organizational transitions over the life cycle
Relationship with management accounting practices:
- Crucial role in the transfer of knowledge, values, and ideals - across generations ◯ and between the family and professional managers
- Crucial role of management accounting practices in managing organizational transitions over the life cycle| Relationship with management accounting practices: |
| :--- |
| - Crucial role in the transfer of knowledge, values, and ideals - across generations $\bigcirc$ and between the family and professional managers |
| - Crucial role of management accounting practices in managing organizational transitions over the life cycle |
Topic Relevant Quotes Evidence
"[...] for example, during the meetings to set targets for the balanced scorecard, I learnt that 'stakeholders' satisfaction,' 'process efficiency,' and 'innovation' are very important to Piero. I realized that the information system that I was managing could be improved to provide more timely information to the marketing and sales manager. I understood that this was a strategic priority for Piero. Moreover, well-timed information on market trends was also relevant for the product manager, to make appropriate decisions on the stocks of products, and for the stylists, to have an idea of the degree of product innovation needed. I thought that I could help the three managers to perform better by providing more timely information to them through the information system. This also happened because of the cause and effect relationships between 'process efficiency', 'innovation,' and 'customer satisfaction,' which are all very important to Piero. Therefore I proposed a measure and a target for the information system, showing that it could be relevant to achieve other targets, and Piero, not surprisingly, agreed immediately." (EDP Manager) "- In so doing, management accounting practices supported the delegation process and the empowerment of managers
- Knowledge transfer during social interaction related to the management accounting practices
- Strong role of the family (formal management accounting mainly reproduced the family's vision)"
Succession (preparation) ""I started planning my retirement many years ago-on a permanent basis in 2007—and, ever since, I have worked a lot to prepare the company to continue without me, on its own [...] I don't want to go on setting rules when I am no longer working here." (Founder)
The managing director "must have an undergraduate degree, at least a 2-year master's degree and knowledge of at least two foreign languages . . ." (Family agreement)" "Retirement of the founder in 2010
Founder's need to record his priorities for future generations and to preserve his influence beyond his tenure"
"When I retire, all of us will have to learn something new! I will have to learn something new myself: how to guide my company at a distance, without being directly involved in its management. Besides continuing with their current tasks and activities (which they are already good at), my children will need to learn how to act as members of the board. In particular they, along with the managing director, will have to fully understand and assimilate the priorities, values, and vision of the company ..., which are also mine." (Founder) "Relationship with professionalization:
- The new managing director is a professional manager"
""Today's MAS incorporates, formalizes and systematizes the current 'beliefs' of Monnalisa. [...] Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees." (Founder)
"My father has always taught me the importance of teamwork, employees' satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company's strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company's strategies. I was able to understand them very well and could see my father's ideas formalized in such documents." (One of the founder's children)
"As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people's involvement and participation in the definition of the measures.l am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller, but contains Piero's vision, and everybody here seems to have understood this." (Managing Director)" "Relationship with management accounting practices:
- Crucial role in the transfer of knowledge, values, and ideals - across generations ◯ and between the family and professional managers
- Crucial role of management accounting practices in managing organizational transitions over the life cycle"| Topic | Relevant Quotes | Evidence |
| :--- | :--- | :--- |
| | "[...] for example, during the meetings to set targets for the balanced scorecard, I learnt that 'stakeholders' satisfaction,' 'process efficiency,' and 'innovation' are very important to Piero. I realized that the information system that I was managing could be improved to provide more timely information to the marketing and sales manager. I understood that this was a strategic priority for Piero. Moreover, well-timed information on market trends was also relevant for the product manager, to make appropriate decisions on the stocks of products, and for the stylists, to have an idea of the degree of product innovation needed. I thought that I could help the three managers to perform better by providing more timely information to them through the information system. This also happened because of the cause and effect relationships between 'process efficiency', 'innovation,' and 'customer satisfaction,' which are all very important to Piero. Therefore I proposed a measure and a target for the information system, showing that it could be relevant to achieve other targets, and Piero, not surprisingly, agreed immediately." (EDP Manager) | - In so doing, management accounting practices supported the delegation process and the empowerment of managers <br> - Knowledge transfer during social interaction related to the management accounting practices <br> - Strong role of the family (formal management accounting mainly reproduced the family's vision) |
| Succession (preparation) | "I started planning my retirement many years ago-on a permanent basis in 2007—and, ever since, I have worked a lot to prepare the company to continue without me, on its own [...] I don't want to go on setting rules when I am no longer working here." (Founder) <br> The managing director "must have an undergraduate degree, at least a 2-year master's degree and knowledge of at least two foreign languages . . ." (Family agreement) | Retirement of the founder in 2010 <br> Founder's need to record his priorities for future generations and to preserve his influence beyond his tenure |
| | "When I retire, all of us will have to learn something new! I will have to learn something new myself: how to guide my company at a distance, without being directly involved in its management. Besides continuing with their current tasks and activities (which they are already good at), my children will need to learn how to act as members of the board. In particular they, along with the managing director, will have to fully understand and assimilate the priorities, values, and vision of the company ..., which are also mine." (Founder) | Relationship with professionalization: <br> - The new managing director is a professional manager |
| | "Today's MAS incorporates, formalizes and systematizes the current 'beliefs' of Monnalisa. [...] Such systems will help myself and my children, as future members of the board, to guide the company in the near future, and will be used to assess the work of managers and employees." (Founder) <br> "My father has always taught me the importance of teamwork, employees' satisfaction, customer satisfaction, innovation, and creativity. However, I was not really aware of how such issues could be related to the company's strategies or be effectively implemented. Reading the new reports, I started to realize that creativity, for instance, has a financial impact and can be effectively implemented through a business strategy. Moreover, the balanced scorecard framework gives a very clear idea of the company's strategies. I was able to understand them very well and could see my father's ideas formalized in such documents." (One of the founder's children) <br> "As I started to participate in the design and implementation of the management accounting system, I realized how much Piero cares about people's involvement and participation in the definition of the measures.l am learning about this process and I think that it needs to remain highly participative. The performance indicators are not just a set of measures decided by the controller, but contains Piero's vision, and everybody here seems to have understood this." (Managing Director) | Relationship with management accounting practices: <br> - Crucial role in the transfer of knowledge, values, and ideals - across generations $\bigcirc$ and between the family and professional managers <br> - Crucial role of management accounting practices in managing organizational transitions over the life cycle |
Acknowledgement 致谢
The authors would like to thank Carlo Salvato and the three anonymous reviewers for their helpful comments and suggestions, Piero Iacomoni and Sara Tommasiello for their precious support to the research. 作者谨此感谢卡洛·萨尔瓦托（Carlo Salvato）及三位匿名审稿人提出的宝贵意见与建议，以及皮耶罗·雅科莫尼（Piero Iacomoni）和萨拉·托马西埃洛（Sara Tommasiello）对本研究提供的宝贵支持。
Declaration of Conflicting Interests 利益冲突声明
The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article. 作者声明，与本文的研究、作者身份及/或发表无关的任何潜在利益冲突。
Funding 资金筹措
The author(s) received no financial support for the research, authorship, and/or publication of this article. 作者（们）未获得任何资金支持用于本研究、撰写及/或发表本文。
Notes 说明
Based on the literature reviewed in this section, in this article we will regard “values” and “knowledge” as two inextricably linked concepts. More specifically, we will regard knowledge as a set of contextual information, framed experience, beliefs, values, and expert insight, as well as know-how and skills. This concept includes both the information necessary to understand the family business (information on goals, strategy, structures, and systems), as well as the values, meanings, aspirations, and expectations ascribed to the business by the family (Cabrera-Suárez et al., 2001; Hall & Norqvist, 2008; Le Breton-Miller et al., 2004; Mazzola et al., 2008; Sharma, 2004). Moreover, the concept of knowledge used in this article encompasses both the means, behaviors, or processes by which organizational goals are accomplished as well as the outcomes of these processes (Turner & Makhija, 2006). 基于本节所回顾的文献，本文将把“价值观”和“知识”视为两个密不可分的概念。更具体地说，我们将知识视为一组包含情境信息、经验框架、信念、价值观、专家洞见，以及技能和方法的集合。这一概念既包括理解家族企业所需的信息（如目标、战略、结构和系统），也包括家族赋予企业的情感价值、意义、愿景和期望（Cabrera-Suárez 等，2001；Hall & Norqvist, 2008；Le Breton-Miller 等，2004；Mazzola 等，2008；Sharma, 2004）。此外，本文中所使用的知识概念还涵盖了实现组织目标的手段、行为或过程，以及这些过程的成果（Turner & Makhija, 2006）。
In this article, we refer to management accounting (planning, budgeting, and performance appraisal) as a dimension of management control (Merchant, 1982). 本文中，我们将管理会计（规划、预算和绩效评估）视为管理控制的一个维度（Merchant，1982）。
Italy manufactures 44%44 \% of the total production of the EU-12 textile and clothing sector. If we consider the clothing sector alone, this percentage changes to 42%42 \% (see Eurostat data, January 2009). Tuscany is the leading region in the Italian textile and clothing sector and accounts for about 19%19 \% of national production. If we consider the clothing sector alone, this percentage changes to 17%17 \%. With its 2,625 companies working in the textile and clothing sector in 2006, the province of Arezzo (located in Tuscany) was among the first 10 Italian provinces for the number of companies in this sector (see ITF - Italian Textile Fashion, & Guglielmo Tagliacarne Institute, Osservatorio sul sistema moda 意大利占欧盟 12 国纺织和服装行业总产量的 44%44 \% 。如果仅考虑服装行业，这一比例变为 42%42 \% （见欧盟统计局数据，2009 年 1 月）。托斯卡纳是意大利纺织服装行业的领先地区，占全国总产量的约 19%19 \% 。若仅考虑服装行业，这一比例变为 17%17 \% 。2006 年，托斯卡纳大区的阿雷佐省拥有 2,625 家纺织服装企业，在意大利纺织服装企业数量排名中位列前十（见意大利纺织时尚协会（ITF）与古列尔莫·塔利亚卡尔内研究所《时尚产业观察报告》）。
in Italia [Observatory on the Italian textile and clothing sector], Rome, June 2007). 在意大利[意大利纺织服装行业观察站]，罗马，2007 年 6 月）。
As stated by the United Nations Conference on Trading and Development (2004), between the 1980s and the beginning of the current century, textiles and apparel were the second most dynamic product in world trade, with an annual export growth rate of 13%13 \%, surpassed only by electronic and electrical goods, whose exports increased by 16%16 \% annually (Tronconi, 2005). 根据联合国贸易和发展会议（2004 年）的报告，在 20 世纪 80 年代至本世纪初，纺织品和服装是全球贸易中增长最为强劲的第二大产品，年出口增长率为 13%13 \% ，仅次于电子和电气产品，后者的出口年增长率为 16%16 \% （Tronconi, 2005）。
Monnalisa’s current organizational structure consists of six main functions: Design, Production, Sales and Marketing, EDP, Finance and Human Resources, Quality and Social Responsibility. All business units are cost centers with the only exception of the sales and marketing division, which is a profit center. They are all managed by nonfamily members with the only exception of the design division, which is managed by Piero’s wife. This division has recently become part of another company in the Monnalisa Group (Babalai s.r.l.; see Figure 1). 蒙娜丽莎的当前组织结构由六个主要职能部门组成：设计部、生产部、销售与市场部、电子数据处理部（EDP）、财务部及人力资源部、质量与社会责任部。所有业务部门均为成本中心，唯一例外是销售与市场营销部门，该部门为利润中心。所有部门均由非家族成员管理，唯一例外是设计部门，该部门由皮耶罗的妻子管理。该部门近期已并入蒙娜丽莎集团旗下另一家公司（Babalai s.r.l.；见图 1）。
In line with the growing attention paid to nonfinancial dimensions of performance, Monnalisa obtained the SA 8000 certification standard in 2002. In this context, a specific social and environmental reporting system was also implemented. The “Management Accounting and Control” unit was consequently renamed as the “Quality and Social Responsibility” unit. Importantly, the controller became the head of the new unit and was therefore in charge of both the MAS and measurement of social and environmental performance. 随着对绩效非财务维度的关注日益增强，蒙娜丽莎于 2002 年获得了 SA 8000 认证标准。在此背景下，公司还实施了专门的社会与环境报告体系。原“管理会计与控制”部门随后更名为“质量与社会责任”部门。值得注意的是，财务主管成为新部门的负责人，因此同时负责 MAS（管理会计与控制）以及社会与环境绩效的测量工作。
The BSC was structured into the four traditional perspectives (financial, customer, processes, learning, and growth), combining both financial and nonfinancial measures (in addition to traditional financial indicators such as Delta\Delta Turnover, % Variable - or Fixed Costs/Turnover, etc., the BSC comprised measures such as No. of Defects, Workforce/Workforce Needed, IT and Process efficiency, Quality and Styling Index, etc.). 8. The intellectual capital measures were divided into the three main conventional categories: human, relational, and structural capital. Each category was then split into two levels of key factors. For example, the assessment of human capital was based on four key factors: “training,” “firm’s attractiveness,” “company social climate,” and “professionalization.” Each of them was then broken down into a second level of groups of key factors: For example, “training” was broken down into training investment (measured by the indicators Training Investment Pro-capita and Turnover Invested in Training) and specialized training BSC 被划分为四个传统视角（财务、客户、流程、学习与成长），结合了财务与非财务指标（除传统财务指标如 Delta\Delta 营业额、% 变动成本或固定成本/营业额等），BSC 还包括缺陷数量、员工数量/所需员工数量、IT 和流程效率、质量与风格指数等指标。8. 知识资本指标被划分为三个主要传统类别：人力资本、关系资本和结构资本。每个类别进一步细分为两个层次的关键因素。例如，人力资本的评估基于四个关键因素：“培训”、“企业吸引力”、“公司社会氛围”和“专业化”。每个关键因素又细分为第二级关键因素组：例如，“培训”细分为培训投资（通过指标“人均培训投资”和“用于培训的营业额”衡量）和专业化培训。
(measured by No. of Employees Interested and No. of Activities Conducted). Other relevant (first-level) key factors were “visibility,” “reliability” (for relational capital), “technological development,” and “creativity” (for structural capital). （以“对员工感兴趣的员工数量”和“开展的活动数量”为衡量标准）。其他相关（一级）关键因素包括“可见性”（关系资本）、“可靠性”（关系资本）、“技术发展”和“创造力”（结构资本）。
References 参考资料
Adizes, I. (1979). Organizational passages: Diagnosing and treating life cycle problems of organizations. Organizational Dynamics, 8(1), 2-25. 阿迪兹，I. (1979). 组织转型：诊断与解决组织生命周期问题. 组织动态, 8(1), 2-25.
Ahrens, T., & Chapman, C. S. (2002). The structuration of legitimate performance measures and management: Day-to-day contests of accountability in a UK restaurant chain. Management Accounting Research, 13, 151-171. 阿伦斯，T.， & 查普曼，C. S. (2002). 合法绩效指标与管理结构的构建：英国某连锁餐厅日常问责竞争研究. 管理会计研究, 13, 151-171.
Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32, 1-27. 阿伦斯，T.， & 查普曼，C. S. (2007). 管理会计的实践. 会计、组织与社会, 32, 1-27.
Amat, J., Carmona, S., & Roberts, H. (1994). Context and change in management accounting systems: A Spanish case study. Management Accounting Research, 5, 107-122. 阿马特，J.，卡尔莫纳，S.， & 罗伯茨，H. (1994). 管理会计系统中的环境与变革：一个西班牙案例研究. 管理会计研究, 5, 107-122.
Bird, B., Welsch, H., Astrachan, J. H., & Pistrui, D. (2002). Family business research: The evolution of an academic field. Family Business Review, 25, 337-350. 鸟, B., 韦尔施, H., 阿斯特拉汉, J. H., & 皮斯特鲁伊, D. (2002). 家族企业研究: 一门学术领域的演变. 家族企业评论, 25, 337-350.
Birley, S. (1986). Succession in the family firm: The inheritor’s view. Journal of Small Business Management, 24(3), 36-43. 伯利，S.（1986）。家族企业中的继任问题：继承者的视角。《小企业管理期刊》，24(3)，36-43。
Burns, J. (2000). The dynamics of accounting change: Interplay of new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, 13, 556-596. 伯恩斯，J.（2000）. 会计变革的动态：新实践、惯例、制度、权力与政治的相互作用. 会计、审计与责任期刊, 13, 556-596.
Burns, J., & Scapens, R. W. (2000). Conceptualising management accounting change: An institutional framework. Management Accounting Research, 11, 3-25. 伯恩斯，J.， & 斯卡彭斯，R. W. (2000). 管理会计变革的概念化：一个制度框架. 管理会计研究, 11, 3-25.
Busco, C., Giovannoni, E., & Scapens, R. W. (2008). Managing the tensions in integrating global organizations: The role of performance management systems. Management Accounting Research, 19, 103-125. 布斯科，C.，乔瓦诺尼，E.， & 斯卡彭斯，R. W. (2008). 整合全球组织中的张力管理：绩效管理系统的作用. 管理会计研究, 19, 103-125.
Busco, C., Quattrone, P., & Riccaboni, A. (2007). Management accounting: Issues in interpreting its nature and change. Management Accounting Research, 18, 125-149. 布斯科，C.，夸特罗内，P.， & 里卡波尼，A. (2007). 管理会计：解读其本质与变革的挑战. 管理会计研究, 18, 125-149.
Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17, 11-41. 布斯科，C.，里卡波尼，A.， & 斯卡彭斯，R. W. (2006). 会计信任与信任会计. 管理会计研究, 17, 11-41.
Cabrera-Suárez, K., De Saa-Pérez, P., & García-Almeida, D. (2001). The succession process from a resource- and knowledge-based view of the family firm. Family Business Review, 14, 37-46. 卡布雷拉-苏亚雷斯，K.，德萨-佩雷斯，P.，& 加西亚-阿尔梅达，D. (2001). 从资源与知识视角看家族企业继任过程. 家族企业评论, 14, 37-46.
Cascino, S., Pugliese, A., Mussolino, D., & Sansone, C. (2010). The influence of family ownership on the quality of accounting information. Family Business Review, 23, 246-265. 卡西诺，S.，普格利塞，A.，穆索利诺，D.，& 桑索内，C. (2010). 家族所有权对会计信息质量的影响. 家族企业评论, 23, 246-265.
Catturi, G. (2003). L’azienda universale [The universal organization]. Padova, Italy: Cedam. 卡图里，G.（2003）. 《通用企业》[The universal organization]. 帕多瓦，意大利：Cedam.
Catturi, G., & Riccaboni, A. (Eds.). (1996). Management control and national culture: A comparative survey of the Mediterranean area. Padova, Italy: Cedam. 卡图里，G.， & 里卡波尼，A.（编）.（1996）. 管理控制与国家文化：地中海地区比较研究. 帕多瓦，意大利：塞达姆出版社.
Chua, J. H., Chrisman, J., & Bergiel, E. B. (2009). An agency theoretic analysis of the professionalized family firm. Entrepreneurship Theory and Practice, 33, 355-372. 蔡, J. H., 克里斯曼, J., & 伯吉尔, E. B. (2009). 基于代理理论的家族企业专业化分析. 创业理论与实践, 33, 355-372.
Cooper, D. J., & Morgan, W. (2008). Case study research in accounting. Accounting Horizons, 22, 159-178. 库珀，D. J.， & 摩根，W. (2008). 会计学中的案例研究。会计学前沿，22，159-178.
Corbetta, G. (1995). Le imprese familiari [The family businesses]. Milano, Italy: Egea. 科贝塔，G.（1995）. 《家族企业》. 米兰，意大利：埃杰亚出版社.
Corbetta, G., & Minichilli, A. (2005). Il governo delle imprese italiane quotate a controllo familiare: I risultati di una ricerca esplorativa [The governance of listed italian family companies: the results o fan exploratory research]. Economia & Management, 6, 59-77. 科贝塔，G.， & 米尼奇利，A. (2005). 意大利家族控制的上市公司治理：一项探索性研究的结果 [意大利家族控制的上市公司治理：一项探索性研究的结果]. 经济与管理, 6, 59-77.
Craig, J., & Moores, K. (2005). Balanced scorecards to drive the strategic planning of family firms. Family Business Review, 18, 105-122. 克雷格，J.， & 穆尔斯，K. (2005). 平衡计分卡在家族企业战略规划中的应用. 家族企业评论, 18, 105-122.
Craig, J., Moores, K., Howorth, C., & Poutziouris, P. (2009). Family business at a tipping point threshold. Journal of Management & Organization, 15, 282-293. 克雷格，J.，穆尔斯，K.，霍沃思，C.，& 普茨奥里斯，P. (2009). 家族企业处于转折点阈值. 管理与组织期刊, 15, 282-293.
Daily, C. M., & Dalton, D. R. (1992). Financial performance of founder-managed versus professionally managed small corporations. Journal of Small Business Management, 30(3), 25-34. 戴利，C. M.， & 达尔顿，D. R. (1992). 创始人管理与专业管理的小型企业财务绩效. 小型企业管理杂志, 30(3), 25-34.
Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34, 322-347. 达维拉，A.，福斯特，G.，& 李，M. (2009). 管理控制系统采用的原因：早期创业公司产品开发系统选择的启示. 会计、组织与社会, 34, 322-347.
Dent, J. F. (1991). Accounting and organizational cultures: A field study of the emergence of a new organizational reality. Accounting, Organizations and Society, 16, 705-732. 邓特，J. F. (1991). 会计与组织文化：一项关于新组织现实形成的实地研究. 会计、组织与社会, 16, 705-732.
Ditillo, A. (2004). Dealing with uncertainty in knowledgeintensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society, 29, 401-421. 迪蒂洛，A.（2004）。知识密集型企业中应对不确定性的策略：管理控制系统作为知识整合机制的作用。《会计、组织与社会》，29，401-421。
Dyer, W. G., Jr. (1989). Integrating professional management into a family owned business. Family Business Review, 2, 221-235. 戴尔，W. G.， Jr.（1989）. 将专业管理融入家族企业. 家族企业评论, 2, 221-235.
Eurostat, data. (2009). Retrieved from http://epp.eurostat.ec .europa.eu 欧洲统计局，数据。（2009）。摘自 http://epp.eurostat.ec.europa.eu
Gallo, M. A. (1995). Family businesses in Spain: Tracks followed and outcomes reached by those among the largest thousand. Family Business Review, 8, 245-254. 加洛，M. A. (1995). 西班牙家族企业：千强企业的发展路径与成果。家族企业评论，8，245-254.
García-Álvarez, E., Lóopez-Sintas, J., & Saldaña-Gonzalvo, P. (2002). Socialization patterns of successors in first- and second-generation family businesses. Family Business Review, 15, 189-203. 加西亚-阿尔瓦雷斯，E.，洛佩斯-辛塔斯，J.，& 萨尔达尼亚-贡萨尔沃，P. (2002). 第一代和第二代家族企业继任者的社会化模式. 家族企业评论, 15, 189-203.
Gedajlovic, E., Lubatkin, M. H., & Schulze, W. S. (2004). Crossing the threshold from founder management to professional management: a governance perspective. Journal of Management Studies, 41, 897-910. 格达约维奇，E.，卢巴特金，M. H.， & 舒尔策，W. S. (2004). 从创始人管理到专业管理：治理视角. 管理研究期刊, 41, 897-910.
Gherardi, S. & Nicolini, D. (2000). The organizational learning of safety in communities of practice. Journal of Management Inquiry, 9, 7-18. 杰拉尔迪，S. & 尼科利尼，D. (2000). 实践社区中的安全组织学习. 管理研究期刊, 9, 7-18.
Greiner, L. E. (1972). Evolution and revolution as organizations grow. Harvard Business Review, 50, 37-46. 格雷纳，L. E. (1972). 组织成长中的进化与革命. 哈佛商业评论, 50, 37-46.
Hall, A., & Nordqvist, M. (2008). Professional management in family businesses: Towards an extended understanding. Family Business Review, 21, 51-69. 霍尔，A.， & 诺德奎斯特，M. (2008). 家族企业中的专业管理：向更广泛的理解迈进. 家族企业评论, 21, 51-69.
Hansen, M. T. (2002). Knowledge networks: Explaining effective knowledge sharing in multiunit companies. Organization Science, 13, 232-248. 汉森，M. T. (2002). 知识网络：解释多单位企业中有效知识共享的机制. 组织科学, 13, 232-248.
Hopwood, A. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 12, 207-234. 霍普伍德，A.（1983）。论在会计实际运作的背景下研究会计。会计、组织与社会，12，207-234。
Hopwood, A. (1990). Accounting and organisation change. Accounting, Auditing and Accountability Journal, 3, 7-17. 霍普伍德，A.（1990）. 会计与组织变革. 会计、审计与责任期刊, 3, 7-17.
Kallunki, J. P., & Silvola, H. (2008). The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research, 19, 62-79. 卡尔伦基，J. P.， & 希尔沃拉，H. (2008). 组织生命周期阶段对活动基础成本法应用的影响. 管理会计研究, 19, 62-79.
Kelly, L. M., Athanassiou, N., & Crittenden, W. F. (2000). Founder centrality and strategic behavior in family-owned firm. Entrepreneurship Theory and Practice, 25(2), 27-42. 凯利，L. M.，阿塔纳西乌，N.， & 克里滕登，W. F. (2000). 创始人中心性与家族企业中的战略行为. 创业理论与实践, 25(2), 27-42.
Klein, S. B. (2000). Family businesses in Germany: Significance and structure. Family Business Review, 13, 157-181. 克莱因，S. B. (2000). 德国家族企业：意义与结构. 家族企业评论, 13, 157-181.
Le Breton-Miller, I., Miller, D., & Steier, L. P. (2004). Toward and integrative model of effective FOB succession. Entrepreneurship Theory and Practice, 28, 305-328. 勒布雷顿-米勒，I.，米勒，D.，& 斯蒂尔，L. P. (2004). 有效 FOB 继任的综合模型。创业理论与实践，28，305-328.
Lester, D. L., Parnell, J. A., & Carraher, S. (2003). Organizational life cycle: A five-stage empirical approach. International Journal of Organizational Analysis, 11, 339-354. 莱斯特，D. L.，帕内尔，J. A.，& 卡拉赫，S. (2003). 组织生命周期：一种五阶段实证方法. 组织分析国际期刊, 11, 339-354.
Macintosh, N. B., & Scapens, R. W. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15, 455-477. 麦金托什，N. B.， & 斯卡彭斯，R. W. (1990). 结构化理论在管理会计中的应用. 会计、组织与社会, 15, 455-477.
Massis, A. D., Chua, J. H., & Chrisman, J. J. (2008). Factors preventing intra-family succession. Family Business Review, 21, 183-199. 马西斯，A. D.，蔡，J. H.， & 克里斯曼，J. J. (2008). 阻碍家族内部继任的因素. 家族企业评论, 21, 183-199.
Mazzola, P., Marchisio, G., & Astrachan, J. (2008). Strategic planning in family business: A powerful developmental tool for the next generation. Family Business Review, 21, 239-258. 马佐拉，P.，马尔基西奥，G.， & 阿斯特拉汉，J. (2008). 家族企业战略规划：下一代的强大发展工具. 家族企业评论, 21, 239-258.
Merchant, K. (1982). The control function of management. Sloan Management Review, 4(23), 43-55. 梅尔彻，K.（1982）. 管理控制功能. 斯隆管理评论, 4(23), 43-55.
Miller, D., & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle. Management Science, 30, 1161-1183. 米勒，D.， & 弗里森，P. H. (1984). 企业生命周期纵向研究. 管理科学, 30, 1161-1183.
Miller, D., Steier, L., & Le Breton-Miller, I. (2003). Lost in time: Intergenerational succession, change and failure in family. Journal of Business Venturing, 18, 513-531. 米勒，D.，施泰尔，L.，及勒布雷顿-米勒，I. (2003). 迷失在时间中：家庭中的代际更替、变革与失败. 创业学报, 18, 513-531.
Montemerlo, D. (2000). Il governo delle imprese familiari [The governance of family businesses]. Milano, Italy: Egea. 蒙特梅洛，D.（2000）. 《家族企业的治理》. 米兰，意大利：埃杰亚出版社.
Moores, K. (2009). Paradigms and theory building in the domain of family business. Family Business Review, 22, 162-180. 摩尔斯，K.（2009）。家族企业领域中的范式与理论构建。家族企业评论，22，162-180。
Moores, K., & Mula, J. (2000). The salience of market, bureaucratic, and clan controls in the management of family firm transitions: Some tentative Australian evidence. Family Business Review, 13, 91-106. 摩尔斯，K.， & 穆拉，J. (2000). 市场、官僚和家族控制在家族企业转型管理中的重要性：一些初步的澳大利亚证据. 家族企业评论, 13, 91-106.
Moores, K., & Yuen, S. (2001). Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society, 26, 351-389. 摩尔斯，K.， & 袁，S. (2001). 管理会计系统与组织结构：生命周期视角. 会计、组织与社会, 26, 351-389.
Prencipe, A., Markarian, G., & Pozza, L. (2008). Earnings management in family firms: Evidence from R&D cost capitalization in Italy. Family Business Review, 21, 71-88. 普伦西佩，A.，马克里安，G.，& 波扎，L. (2008). 家族企业中的利润管理：来自意大利研发成本资本化的证据. 家族企业评论, 21, 71-88.
Quattrone, P., & Hopper, T. (2005). A “time-space odyssey”: Management control systems in two multinational organisations. Accounting, Organizations and Society, 30, 735-764. 夸特罗内，P.， & 霍珀，T. (2005). 一场“时空之旅”：两家跨国组织的管理控制系统. 会计、组织与社会, 30, 735-764.
Quinn, R. E., & Cameron, K. (1983). Organizational life cycles and shifting criteria of effectiveness: Some preliminary evidence. Management Science, 29, 33-51. 奎因，R. E.， & 卡梅隆，K. (1983). 组织生命周期与有效性标准的转变：一些初步证据. 管理科学, 29, 33-51.
Roberts, J., & Scapens, R. W. (1985). Accounting systems and systems of accountability: Understanding accounting practices in their organizational context. Accounting, Organizations and Society, 10, 443-456. 罗伯茨，J.， & 斯卡彭斯，R. W. (1985). 会计系统与责任体系：从组织环境理解会计实践. 会计、组织与社会, 10, 443-456.
Roberts, J., & Scapens, R. W. (1990). Accounting as discipline. In D. J. Cooper & T. M. Hopper (Eds.), Critical accounts (pp. 107-125). London, England: Macmillan. 罗伯茨，J.， & 斯卡彭斯，R. W. (1990). 会计作为一门学科. 载于 D. J. 库珀 & T. M. 霍珀 (编)，批判性会计 (第 107-125 页). 伦敦，英格兰: 麦克米伦.
Salvato, C., & Moores, K. (2010). Research on accounting in family firms: Past accomplishments and future challenges. Family Business Review, 23, 193-215. 萨尔瓦托，C.， & 穆尔斯，K. (2010). 家族企业会计研究：过去的成就与未来的挑战. 家族企业评论, 23, 193-215.
Scapens, R. W. (1990). Researching management accounting practice: The role of case study research methods. British Accounting Review, 22, 259-281. 斯卡彭斯，R. W. (1990). 管理会计实务研究：案例研究方法的作用. 英国会计评论, 22, 259-281.
Sharma, P. (2004). An overview of the field of family business studies: Current status and directions for the future. Family Business Review, 27, 1-36. 夏尔马，P.（2004）. 家族企业研究领域综述：现状与未来发展方向. 家族企业评论, 27, 1-36.
Sharma, P., Chrisman, J. J., & Chua, J. H. (2003). Predictors of satisfaction with the succession process in family firms. Journal of Business Venturing, 18, 667-687. 夏尔马，P.，克里斯曼，J. J.，& 蔡，J. H. (2003). 家族企业中继任过程满意度的预测因素. 创业学报, 18, 667-687.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15, 169-189. 西蒙斯，R.（1994）。新任高管如何利用控制系统作为战略更新的杠杆。战略管理期刊，15，169-189。
Songini, L. (2006). The professionalization of family firms: Theory and practice. In P. Poutziouris, K. Smyrnios, & 宋尼，L.（2006）。家族企业的专业化：理论与实践。载于 P. 普齐乌里斯、K. 斯米里奥斯，&
S. Klein (Eds.), Handbook of research on family businesses (pp. 269-297). Cheltenham, England: Edward Elgar. S. 克莱因（编），《家族企业研究手册》（第 269-297 页）。英格兰切尔滕纳姆：爱德华·埃尔加出版社。
Sorenson, R. L. (2000). The contribution of leadership style and practices to family and business success. Family Business Review, 13, 183-200. 索伦森，R. L. (2000). 领导风格与实践对家庭与企业成功的影响. 家庭企业评论, 13, 183-200.
Steier, L. (2001). Next-generation entrepreneurs and succession: An exploratory study of modes and means of managing social capital. Family Business Review, 14, 259-276. 施泰尔，L.（2001）。新一代企业家与企业传承：社会资本管理模式与手段的探索性研究。《家族企业评论》，14，259-276。
Tronconi, M. (2005). Textile and apparel: An historical and “glo-cal” perspective. The Italian case from an economic agent’s point of view (Liuc Papers No. 176). Serie Economia e Impresa, 45. Retrieved from http://ideas. repec.org/p/liu/liucec/176.html 特隆科尼，M.（2005）。纺织与服装：历史与“全球-地方”视角。从经济主体视角看意大利案例（Liuc 论文集第 176 号）。《经济与企业》系列，45。检索自 http://ideas.repec.org/p/liu/liucec/176.html
Trotman, A. J., & Trotman, K. T. (2010). The intersection of family business and audit research: potential opportunities. Family Business Review, 23, 216-229. 特罗特曼，A. J.， & 特罗特曼，K. T. (2010). 家族企业与审计研究的交叉点：潜在机遇. 家族企业评论, 23, 216-229.
Turner, K. L., & Makhija, M. V. (2006). The role of organizational controls in managing knowledge. Academy of Management Review, 31, 197-217. 特纳，K. L.， & 马基贾，M. V. (2006). 组织控制在知识管理中的作用. 管理学报, 31, 197-217.
United Nations Conference on Trading and Development. (2004, October). Assuring development gains from the international trading system and trade negotiations: Implications of ATC termination on 31 December 2004. Paper presented at the 51st session of the Trade and Development Board, Geneva, Switzerland. 联合国贸易和发展会议。（2004 年 10 月）。确保国际贸易体系和贸易谈判带来的发展成果：2004 年 12 月 31 日 ATC 终止的 implications。在瑞士日内瓦举行的第 51 届贸易和发展理事会会议上提交的论文。
Zahra, S. A., & Filatotchev, I. (2004). Governance of the entrepreneurial threshold firm: A knowledge-based perspective. Journal of Management Studies, 41, 883-895. 扎赫拉，S. A.， & 菲拉托切夫，I. (2004). 创业阈值企业的治理：基于知识的视角. 管理研究期刊, 41, 883-895.
Zahra, S. A., Hayton, J. C., Neubaum, D. O., Dibrell, C., & Craig, J. (2008). Culture of family commitment and 扎赫拉，S. A.，海顿，J. C.，纽鲍姆，D. O.，迪布雷尔，C.，& 克雷格，J. (2008). 家庭承诺的文化与
strategic flexibility: The moderating effect of stewardship. Entrepreneurship Theory and Practice, 32, 1034-1054. 战略灵活性：治理的缓冲作用。创业理论与实践，32，1034-1054。
Bios 生物
Elena Giovannoni is an assistant professor in business administration at the University of Siena, where she teaches strategy and management control. In the past, she was visiting lecturer and Marie Curie Visiting Fellow at the Manchester Business School (UK). She has published in national and international refereed journals, such as Accounting History, Management Accounting Research, Strategic Finance, and Economia & Management. 埃莱娜·乔瓦诺尼（Elena Giovannoni）是锡耶纳大学（University of Siena）工商管理学副教授，主要讲授战略与管理控制课程。此前，她曾担任曼彻斯特商学院（英国）访问讲师及居里夫人访问学者。她的研究成果发表于《会计史》（Accounting History）、《管理会计研究》（Management Accounting Research）、《战略财务》（Strategic Finance）及《经济与管理》（Economia & Management）等国内外权威学术期刊。
Maria Pia Maraghini is an assistant professor in business administration at the University of Siena, where she teaches management accounting. In the past, she was Marie Curie Visiting Fellow at the Manchester Business School (UK). She has published various books and articles on management accounting and control systems. 玛丽亚·皮娅·马拉吉尼（Maria Pia Maraghini）是锡耶纳大学（University of Siena）工商管理学助理教授，主要讲授管理会计课程。此前，她曾担任曼彻斯特商学院（Manchester Business School，英国）的居里夫人访问学者。她已在管理会计与控制系统领域发表多部专著及学术论文。
Angelo Riccaboni is the rector of the University of Siena and full professor of management control systems. He was visiting scholar at the University of Southern California and the London School of Economics. He has published in national and international refereed journals, such as Accounting History, Accounting, Organizations and Society, Critical Perspectives on Accounting, Journal of Management and Governance, Management Accounting Research, Strategic Finance, and Economia & Management. 安杰洛·里卡波尼（Angelo Riccaboni）是锡耶纳大学校长及管理控制系统学教授。他曾作为访问学者在南加州大学和伦敦政治经济学院任职。其研究成果发表于《会计史》《会计》《组织与社会》《会计批判视角》《管理与治理期刊》《管理会计研究》《战略财务》及《经济与管理》等国内外核心期刊。
^("1 "){ }^{\text {1 }} University of Siena, Siena, Italy ^("1 "){ }^{\text {1 }} 锡耶纳大学，意大利锡耶纳
Corresponding Author: 通讯作者：
Elena Giovannoni, Department of Information Engineering, University of Siena,Via Roma, 56, Siena 53100, Italy 埃莱娜·乔瓦诺尼，锡耶纳大学信息工程系，罗马街 56 号，锡耶纳 53100，意大利
Email: giovannoni@dii.unisi.it 电子邮件：giovannoni@dii.unisi.it
