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The purpose of this article is to offer an empirical study on the particular topic of the role of values on longevity of family firms in order to open the future research agenda.

To analyse the first issue, the article contrasts samples from Spain, Italy, France and Finland. The second and third issues are focused on the Spanish sample, but, to enrich the debate, Italian and French samples have also been included.

The present paper seeks to shed light on this stream of research by developing an analysis that focuses on three key elements: the ranking of values that have the most influence on family business longevity, the process of value transmission, and the condition of longevity as an asset.

The link between longevity and values has been pointed out by several authors, who underlined values as an important factor to support a long‐term vision, as well as a source of competitive advantage based on using values as specific company resources. Nevertheless, not many empirical works have dealt with this topic.

Investigates the globalization of franchising through a discussion of the literature on innovation diffusion. Proceeds then to evaluate the globalization of format franchising in 31 countries, drawing data from Arthur Andersen’s multi‐national study. Finds that the USA has the greatest number of franchisors and franchisees, Japan seems to have a different franchise structure when compared to the other countries studied, and Israel is a franchising novice. Presents a number of tables, accompanied by notes of caution on analysing the statistics. Mentions briefly some examples of franchises. Refers the findings back to the literature review to assess how well they match the theoretical descriptions of innovation diffusion. Discusses some elements of franchising, looking at innovation and replication, maturity, collectivism versus individualism, juridical issues and educational differences. Suggests areas for further investigations and outlines the author’s proposed research undertakings.

Family offices are growth-promoting organizations that support multigenerational business families to preserve and grow their wealth. Women inclusion in leadership positions of family firms is increasing, but females are still under-represented, especially in the family office activities.

The purpose of the chapter is to explore trust building in the context of Finnish single-family offices (SFOs). Trust building means both trust development and trust repair. We focus on how seven experienced Finnish female business owners who are actively involved in their SFOs, went through the process of trust building in the SFO activities.

Our findings indicate that social interaction connected with stewardship attitudes and behavior (i.e., being altruistic, collectivistic and pro-organizational) helps to build emotional and cognitive trust in the SFO activities. We also realize that the development of trust skills requires the need for specific family values, circumstances, and processes (doing, learning, experiencing and influencing). A conceptual model describing the trust building process in SFO activities is suggested for forthcoming studies. To conclude, practical recommendations and insights are offered for business families and their SFO executives.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.