J Manag Control (2018) 28:529–546 https://doi.org/10.1007/s00187-018-0257-1 ORIGINAL PAPER Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship Martin Quinn 1 · Martin R. W. Hiebl 2 · Ken Moores 3 · Justin B. Craig 4 Published online: 27 January 2018 © Springer-Verlag GmbH Germany, part of Springer Nature 2018 Abstract While research on management accounting and control in family firms has increased considerably in recent years, the attributes of these numerically domi- nant firms in all economies that differentiate them from non-family firms have yet to feature in general management accounting and control research. Despite this recent increased interest there are still important unanswered questions concerning man- agement accounting and control systems in family firms. In this paper, we present suggestions for future research on management accounting and control in family firms. We organize our suggestions with the help of the AGES framework, which indicates that family firms differ from non-family firms across four dimensions: architecture, governance, entrepreneurship, and stewardship. B Martin R. W. Hiebl martin.hiebl@uni-siegen.de Martin Quinn martin.quinn@dcu.ie Ken Moores kmoores@bond.edu.au Justin B. Craig justin.craig@kellogg.northwestern.edu 1 Business School, Dublin City University, Glasnevin, Dublin 9, Ireland 2 Chair of Management Accounting and Control, University of Siegen, Unteres Schloß 3, 57072 Siegen, Germany 3 Australian Center for Family Business, Building 2, Bond Business School, Bond University, Gold Coast, QLD, Australia 4 Kellogg School of Management, Jacobs Center, Northwestern University, 2001 Sheridan Rd, Evanston, IL 60208, USA 123