alexa Management Accounting Systems in New Zealand Regional F
ISSN: 2168-9601

Journal of Accounting & Marketing
Open Access

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Research Article

Management Accounting Systems in New Zealand Regional Family Businesses: Organisational Identity and Strategic Alignment

Julia Wu1*, Ahsan Habib2 and Joy Kuhns3

1Department of Accounting & Information Systems, College of Business & Law, University of Canterbury, New Zealand

2School of Accountancy, Massey University, Auckland, New Zealand

3Ara Institute, Christchurch Campus, New Zealand

*Corresponding Author:
Julia Wu
Department of Accounting and Information Systems
College of Business and Law, University of Canterbury
Private Bag 4800, Christchurch 8041, New Zealand
Tel: +64 3-366 7001
E-mail: [email protected]

Received date: April 04, 2017; Accepted date: April 21, 2017; Published date: April 28, 2017

Citation: Wu J, Habib A, Kuhns J (2017) Management Accounting Systems in New Zealand Regional Family Businesses: Organisational Identity and Strategic Alignment. J Account Mark 6: 230. doi: 10.4172/2168-9601.1000230

Copyright: © 2017 Wu J, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 

Abstract

This paper explores how and why some small and medium size family businesses can survive in an environment that is full of uncertainties. We content that family businesses have an inherent resilience, constructed through its organisational identity that may render continuous competitive advantages and enable family businesses to meet the challenges and to take the opportunities embedded in turbulent conditions. Based on thirteen interviews of family businesses’ owners and managers, we found that the constitution of family business as an organisational identity denotes the strategic choices.

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