Badania nad przedsiębiorstwami rodzinnymi i rachunkowością: usystematyzowany przegląd literatury
Family business and accounting research: A structured literature review

Summary/Abstract: Purpose: The primary objective of this study is to identify theoretical and methodological patterns at the intersection of family business and accounting research. The paper aims to map how accounting practices are shaped by the unique ownership structure and socioemotional dynamics of family firms. By identifying theoretical and methodological tendencies, this study highlights research gaps and proposes paths for future research. Methodology/approach: This structured review of the literature bridges the fields of accounting and family business research to examine the scholarly literature and develop insights, reflections, and further research directions for accounting and family business subjects as an emerging research area. Seventy journal articles dealing with accounting and family firms, published between 2000 and 2024, were systematically selected and examined. The review mainly targets papers exploring the topics of accounting within family businesses. A SWOT analysis is used to evaluate the current literature and highlight its key patterns and gaps. Findings: The study reveals that the majority of the papers focus on accounting aspects of family firms, suggesting that accounting has been primarily examined based on accounting quality and disclosure and earnings management. However, the reliance on quantitative methods and the focus on publicly listed firms in developed economies limit the understanding of the socioemotional and relational dynamics that underpin financial decision-making in family firms. The paper identifies the need for more qualitative and mixed-methods research and calls for the scope to be expanded to include private family firms and those in emerging markets. Research limitations/implications: A limitation of this literature review is the reliance on ABS-ranked journals, although it is justified by quality considerations of the selected literature. Originality/value: This paper uniquely applies a SWOT analysis to the literature, identifying critical gaps and offering clear directions for future research, particularly in integrating non-economic factors and employing diverse methodologies.

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