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Monday
Sep102012

Professionalising and Reporting

Research on accounting in family firms: past accomplishments and future challenges
(2010) Family Business Review 23(3)
Salvato, C., & Moores, Ken

In this article we first assess accounting areas in which the “family entity” plays a distinct role and elaborate on important characteristics of these phenomena. We also report evidence suggesting that additional research efforts may illuminate both unresolved issues in the accounting literature and so-far-neglected dimensions of the family business entity. Finally, we examine several different avenues for research at the accounting—family business interface and identify common themes among them.

Strategically Aligning Family and Business using the Balanced Scorecard (2010) Journal of Family Business Strategy 1 (2)
Craig, J. B., & Moores, Ken

We take an integrated approach to align issues that influence the family and business systems. We illustrate how the Balanced Scorecard can be introduced and used to assist family members, board members and management in a third-generation Australian family-owned business. The process of scorecard development is discussed and the development of the core essence, vision and mission statements, strategic objectives, measures and targets, which can be scrutinized by family business stakeholders to ascertain consistency with the vision of the company, is outlined. We suggest that, in the family domain, the BSC assists in the education of, and communication among, family members. From a business system perspective, the BSC is a useful tool to link and align the family with the business, and this too has benefits in communication and education terms. 

Spotlights and shadows: Preliminary findings about the experiences of women in family business leadership roles (2009) Journal of Management and Organization 15(3)
Barrett, M., & Moores, Ken

This study focuses on women in FCBs to better understand how they exercise leadership and entrepreneurship in the family firm context. Case study analysis of an international sample of women FCB leaders, suggest there are some characteristic ways women leaders learn FCB leadership and entrepreneurship roles. We have tentatively labelled them stumbling into the spotlight, building your own stage, directing the spotlight elsewhere, and coping with shadows. 

Balanced scorecards to drive the strategic planning of family firms.
(2005) Family Business Review, XVIII(2), 105-122.
Craig, J. B., & Moores, Ken

The focus of this research is the measurement and management tool known as the Balanced Scorecard (BSC) and how it can be applied in the family business context. In this article we add familiness to the four BSC perspectives (financial, innovation and learning, customer, internal process) and illustrate how this can assist business development, management, and succession planning in family-owned businesses. We use an action research project to highlight how family businesses can professionalise their management by the adoption of a BSC strategy map that includes a family business focus and links the core essence of the family business with the values and the vision of the founder to the strategic initiatives of the family business. * This paper registered as the sixth most downloaded paper on Blackwell Synergy - Family Business Review in 2006

How Australia’s Dennis Family Corporation professionalized its family business. (2002) Family Business Review, March, XV(1), 59-70.
Craig, J. B., & Moores, Ken

This paper examines a second-generation family business that recently introduced professional corporate governance structures to its organisation. The paper includes an outline of the company and an in-depth interview with the second-generation family member who was responsible for the process. Advice to those who are considering corporate governance changes to their family business appears throughout the interview.

The Salience of Market, Bureaucratic, and Clan Controls in the Management of Family Firm Transitions: Some Tentative Australian Evidence. (2000) Family Business Review. 13 (2), 91–106.
Moores, Ken & Mula, Joseph

This paper reports some of the results from a nationwide study of Australian family-owned businesses that sought to ascertain and understand their management and control practices. In particular, the paper assesses the organisational transitions of Australian family firms in terms of their dominant control practices. These control measures are evaluated according to Ouchi’s classification of market, bureaucratic, and clan controls. The salience of these different forms of control serves to identify distinctive patterns that define periods of organisational passage (life cycles).

* This paper won the best research paper at World Family Business Network Conference 1995