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Dynamic familiness capabilities and family business growth: A longitudinal perspective framed within management accounting

机译:动态家庭能力和家族企业增长:管理会计中的纵向透视框架

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This paper examines how dynamic capabilities evolve in relation to familiness resources in order to facilitate family business growth and the way the context underpins dynamic capabilities in the family business. Drawing on an abductive research logic, it explores through a longitudinal in-depth case study and document analysis the way that dynamic capabilities and familiness resources have been deployed by a Greek-owned international shipping company over a twenty-five-year period. The findings highlight the influences exerted by the controlling family on the searching, seizing, and reconfiguring processes within management accounting to enable the reconfiguration of familiness resources in the firm across the dimensions of product strategy, governance, networking and staffing, and financing. These reconfigurations are essential in facilitating company development throughout critical growth junctures. We provide theoretical extensions to the resource-based view (RBV) through an integration of the concept of familiness and dynamic capability view, contextualized theorization, and temporal theorization.
机译:本文研究了动态能力如何与家庭资源相关的发展,以便促进家庭业务增长,并将上下文在家庭企业中的动态能力支撑的方式。绘制绑架研究逻辑,它通过纵向深入的案例研究和文献分析探讨了一个在二十五年内由希腊所有国际航运公司部署的动态能力和家人资源的方式。调查结果突出了控制家庭对管理会计中搜索,抓住和重新配置流程所施加的影响,以便在产品战略,治理,网络和人员配置和融资方面的基础上重新配置公司的家庭资源。这些重新配置对于在促进公司开发过程中的整个关键增长时段至关重要。我们通过集成家庭和动态能力视图,上下文化理论和时间理论的概念来提供基于资源的视图(RBV)的理论扩展。

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