Family firms and corporate culture: A case study from a Less Developed Country (LDC)

International Journal of Management and Enterprise Development

Volumn 3, Issue 3, 2006, Pages 227-243

  Herath, S K ^a   Herath, Anushaka ^b   Azeez, Athambawa Abdul ^c  

^a CLARK ATLANTA UNIVERSITY   (United States)

^b University of Colombo ^*  (United States)

^c UNIVERSITY OF COLOMBO   (Sri Lanka)

Author keywords

Corporate culture; Family business; Less developed country; Management control

Indexed keywords

EID: 33645153750     PISSN: 14684330     EISSN: 17418127     Source Type: Journal    
DOI: 10.1504/IJMED.2006.008822     Document Type: Article

References (50)

1. Ambroz, M. (2004) 'Total quality system as a product of the empowered corporate culture'. The TQM Magazine, Vol. 16, No. 2, pp.93-104.
2. Annual Reports (1998-1999) Annual Reports, Ceylon Tea Services Ltd.
3. Ashforth, B.E. and Mael, F. (1989) 'Social identity theory and the organization'. The Academy of Management Review, Vol. 14, No. 1, pp.20-39.
4. Astrachan, J.H. (2003) 'Commentary on the special issue: the emergence of a field', Journal of Business Venturing, Vol. 18, No. 5, pp.567-573.
5. Astrachan, J.H. and Shanker, M.C. (2003) 'Family businesses' contributions to the US economy: a closer look', Family Business Review, Vol. 16, No. 3, pp.211-220.
6. Atapattu, S. (2002) 'Sustainable development, myth or reality? A survey of sustainable development under international law and Sri Lankan law', Georgetown International Environmental Law Review, Washington, Winter, Vol. 14, No. 2, pp.265-300.
7. Baykal, N.A. and Gunes, E. (2004) 'Effectiveness of SMEs in Turkish economy and agricultural industry sector', International Journal of Management and Enterprise Development, Vol. 1, No. 4, pp.359-374.
8. Brown, C.J. and Frame, P. (2004) 'Subjectivity in innovation management'. International Journal Innovation and Learning, Vol. 1, No. 4, pp.351-363.
9. Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahaplet, J. (1980) The roles of accounting in organizations and society'. Accounting, Organizations and Society, pp.5-27.
10. Burns, P. and Whitehouse, O. (1996) 'Family ties', Special Report of the 31 European Enterprise Center, August.
11. Camuffo, A. and Comacchio, A. (2004) The competent middle manager: framing individual knowledge', International Journal Innovation and Learning, Vol. 1, No. 4, pp.330-350.
12. Chan, K.H., Lew, A.Y. and Tong, M.Y.J.W. (2001) 'Accounting and management controls in the classical Chinese novel: a dream of the red mansions', The International Journal of Accounting, Vol. 36, pp.311-327.
13. Chow, C.W., Shields, M.D. and Wu, A. (1999) The importance of national culture in the design of and preference for management controls for multi-national operations'. Accounting, Organizations and Society, Vol. 24, Nos. 5-6, pp.441-461.
14. Christensen, K.S. (2004) 'A classification of the corporate entrepreneurship umbrella: labels and perspectives'. International Journal of Management and Enterprise Development, Vol. 1, No. 4, pp.301-315.
15. Dawson, P. (1994) Organizational Change: A Process Approach, London: Paul Chapman.
16. Dawson, S. (1996) Analysing Organisations, 3rd edition. Macmillan Press Ltd.
17. Ferguson, T., Lin, B. and Chen, J.C.H. (2004) 'Leveraging the work force using information technology: a financial service case study'. International Journal of Management and Enterprise Development, Vol. 1, No. 4, pp.316-332.
18. Flamholtz, E.G. (1983) 'Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives', Accounting, Organizations and Society, pp. 153-169.
19. Gersick, K.E., Davis, J.A., McCollom Hampton, M. and Lansberg, I. (1997) Generation to Generation Life Cycles of the Family Business, USA: Harvard Business School Press.
20. Goffee, R. and Jones, G. (1998) The Character of a Corporation: How your Company's Culture can Make or Break your Business, London: Harper Business.
21. Handler, W.C. (1989) 'Methodological issues and considerations in studying family businesses', Family Business Review, Vol. 2, pp.257-276.
22. Hatum, A. and Pettigrew, A. (2004) 'Adaptation under environmental turmoil: organizational flexibility in family-owned firms', Family Business Review, Vol. XVII, No. 3, pp.237-258.
23. Hofstede, G. (1980) Culture's Consequences, London: Sage.
24. Hollander, B.S. and Elman, N.S. (1988) 'Family-owned businesses: an emerging field of inquiry', Family Business Review, Vol. 1, pp. 145-164.
25. Hopper, T.M. and Powell, A. (1985) 'Making sense of research in the organizational and social aspects of management accounting'. Journal of Management Studies, Vol. 22, No. 5, pp.429-465.
26. Hopwood, A.G. (1978) 'Towards an organizational perspective for the study of accounting and information systems'. Accounting, Organizations and Society, Vol. 3, No. 1, pp.3-13.
27. Hoque, Z. and Hopper, T. (1994) 'Rationality, accounting and politics: a case study of management control in a Bangladeshi jute mill'. Management Accounting Research, Orlando, Vol. 5, No. 1, pp.5-30.
28. Johnson, P. and Gill, J. (1993) Management Control and Organizational Behaviour, Paul Chapman.
29. Kanter, R.S., Stein, B. and Jick, T.D. (1992) The Challenge of Organisational Change, New York, NY: The Free Press.
30. Klein, S.B. (2000) 'Family businesses in Germany: significance and structure', Family Business Review, Vol. 8, No. 3, pp.157-181.
31. Kloot, L. (1997) 'Organizational learning and management control systems: responding to environmental change'. Management Accounting Research, Vol. 8, No. 1, pp.47-73.
32. Kumar, S. and Liu, D. (2005) 'Impact of globalisation on entrepreneurial enterprises in the world markets', International Journal of Management and Enterprise Development, Vol. 2, No. 1, pp.46-64.
33. McAuley, J. (1994) 'Exploring issues in culture and competence'. Human Relations, Vol. 47, No. 4, pp.417-430.
34. McCann, G., Hammond, C., Keyt, A., Schrank, H. and Fujiuchi, K. (2004) "A view from afar: rethinking the director's role in university-based family business programs', Family Business Review, Vol. 17, No. 3, pp.203-219.
35. NnZahra, S.A. (2005) 'Entrepreneurial risk taking in family firms', Family Business Review, Vol. 18, No. 1, pp.23-41.
36. Rashid, M.Z.A., Sambasivan, M. and Rahman, A.A. (2004) 'The influence of organizational culture on attitudes towards organizational change', Leadership and Organization Development Journal, Vol. 25, No. 2, pp.161-179.
37. Schein, E.H. (1985) Organizational Culture and Leadership, San Francisco: Jossey-Bass.
38. Shanker, M. and Astrachan, J. (1996) 'Myths and realities: family businesses' contributions to the US economy', Family Business Review, Vol. 9, No. 2, pp. 107-123.
39. Sommer, R.A. (2004) 'Architecting cross-functional business processes: new views on traditional business process reengineering', International Journal of Management and Enterprise Development, Vol. 1, No. 4, pp.345-358.
40. Sonfield, M.C. and Lussier, R.N. (2004) 'First-, second-, and third generation family firms: a comparison', Family Business Review, Vol. XVII, No. 3, pp. 189-202.
41. Subrahmanya, M.H.B. (2005) 'Small-scale industries in India in the globalisation era: performance and prospects'. International Journal of Management Enterprise Development, Vol. 2, No. 1, pp.122-139.
42. Taylor, F.W. (1913) The Principles of Scientific Management, New York: Harper.
43. Tsamenyi, M., Noormansyah, N. and Uddin, S. (2005) 'Management controls in Family-Owned Businesses (FOBs): a case study of an Indonesian family-owned university', Paper Presented at the Critical Perspectives on Accounting Conference (CPA), New York, April.
44. Uddin, S. and Hopper, T. (2001) 'A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed country', Accounting, Organizations and Society, Vol. 26, pp.643-672.
45. Veiga, J., Lubatkin, M., Calori, R. and Very, P. (2000) 'Measuring organizational culture clashes: a two-nation post-hoc analysis of a cultural compatibility index', Human Relations, Vol. 53, No. 4, pp.539-557.
46. Wickramasinghe, D. and Hopper, T. (2004) 'A cultural political economy of management accounting controls: a case study of a textile mill in a traditional Sinhalese village', Critical Perspectives on Accounting, Vol. 16, Iss. No. 4, p.473.
47. Wickramasinghe, D., Gooneratne, T. and Jayakody, J.A.S.K. (2005) 'Interest lost: the rise and fall of balanced scorecard', Paper Presented at the Critical Perspectives on Accounting Conference (CPA), New York, April.
48. Wickramasinghe, N. and Sharma, S.K. (2005) 'Key factors that hinder SMEs in succeeding in today's knowledge-based economy', International Journal of Management and Enterprise Development, Vol. 2, No. 2, pp.141-158.
49. Williams, R. and Herath, S.K. (2002) 'Patterns of management control in a family managed business in Sri Lanka: case of Dilmah tea', International Journal of Business and Economics, USA: Faculty Forum Inc., Vol. 2, No. 1, pp.72-81.
50. Yrle, A.C. and Hartman, S.J. (2004) 'E-business: an outsourcing solution for small businesses', International Journal of Management and Enterprise Development, Vol. 1, No. 3, pp.268-277.