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Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.

Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.

Entrepreneurship Education (EE) has received substantial attention, both in the popular press, as well as in academia, owing to the socio-economic impact it holds. However, while the importance of entrepreneurship is universally acknowledged, specific higher-order outcomes EE aim to achieve have not received the same level of attention. This study aims to fill this void by analysing teaching and learning approaches to EE in Africa, as well as the competencies that these EE initiatives aim to build. The study makes use of a qualitative research approach in the form of a systematic review of EE studies conducted in Africa. The systematic review aimed to uncover which approaches and competencies EE initiatives apply. Results indicated that teaching and learning of EE in Africa are mainly focussed on learning for and about entrepreneurship, and to a lesser degree through entrepreneurship. The study therefore proposes the development of higher-order competencies in the form of envisioning and constructing. The study contributes in practice by proposing a shift in the approach to EE by building competencies in the areas of visionary thinking and market expansion, rather than gaining market share. The study also makes a theoretical contribution by critically reviewing teaching and learning approaches on EE and developed competencies, and expands the role that EE can play in market development and opportunity creation.

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics, however, is that they need access to ample teaching materials. Unfortunately, there are few such resources available for advanced programming languages such as R. While skills in commonly used applications such as Excel are no doubt needed, employers often take these for granted and incremental value is only added if graduates can demonstrate knowledge in using more advanced data analytics tools for decision-making such as coding in programming languages. This, together with the current dearth of resources available to accounting instructors to teach advanced programming languages is what drives motivation for this chapter. Specifically, we develop an intuitive, two-dimensional framework for incorporating R (a widely used open-source analytics tool with a powerful embedded programming language) into the accounting curriculum. Our model uses complexity as an integrating theme. We incorporate complexity into this framework at the dataset level (simple and complex datasets) and at the analytics task level (simple and complex tasks). We demonstrate two-dimensional framework by drawing on authentic simple and complex datasets as well as simple and complex tasks that could readily be incorporated into the accounting curriculum and ultimately add value to businesses. R script programming code are provided for all our illustrations.