Ekonomens handlingsutrymme i familjeföretag

: –  en kamp mellan familj och rättesnöre i redovisningsarbetet

Abstract

The discretion can differ widely among economists and there are both internal and external factors affecting the economists’ discretion. The degree to which discretion is given depends largely on the environment, the organization and the individual.

Family business involves an emotional interaction between the family members, who may comprise different positions in the company, which affects both family members' professional- and familial relationships. Family businesses are associated with a reluctance to consult external financial expertise in different key economic decisions even if external economists usually reduce the financial risk through their knowledge and experience.

The purpose of the study is from abroad the family business economist, who does not belong to the family, explore what room for maneuver the economist has regarding accounting work in family businesses. It also aims to highlight the patterns that apply the given maneuver, specified the similarities and the differences between the economists in the family businesses. These purposes have led us to the research question; how do economists in family businesses experience their discretion in their accounting work and what patterns exists in the given maneuver?

By using an abductive approach, theories such as agent theory, the economist's discretion, the economist's role, family business and decision-making works as a source of inspiration to find causes and trends on how the economist's discretion regarding accounting work in the family business is affected by various factors. In order to gain an understanding of this, a qualitative study was performed based on semi-structured interviews.

The conclusion of the study is that it proves that all the economists in the current family firms perceive that their discretion is more than enough to be able to manage their accounting data regularly right. In contrast, the economist has not much room for maneuver in terms of its financial business decisions. In order to hold the control close to the family, they leave small space for the economist to contribute their financial experience and knowledge outside accounting work. In some cases there is a struggle between family and regulations when it comes to the economist's discretion in accounting work. The economist chooses to follow company norms as long as she can find an explanation of the moral dilemma she ends up in.