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It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.

This paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.

The findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.

The overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.

This paper is the first comprehensive literature review of studies on MA practices in farms and FEs.

The purpose of this study is to examine Latino adolescents’ perceptions of the effects of religion on family relationships in the context of intersecting variables of influence such as assimilation, family structure, and migration.

Consistent with the ecological and acculturation frameworks, this qualitative, exploratory study uses directed content analysis to analyze responses from 37 religiously diverse Latino adolescents to open-ended, semi-structured questions from the National Study of Youth and Religion to explore religious influence.

Results suggest that Latino adolescents feel that religion impacts family relationships, with higher degrees of positive religious influence expressed by Baptists and Latino males. Christians (various denominations) were more likely to report that religion affected family relationships than Catholics. All participants who stated that religion exerted a negative influence came from nontraditional families. Youths of Central/South American and Puerto Rican descent were more likely to report that religion affected family relationships positively than were Mexican adolescents. Overall, Latinas girls were more likely to have strong opinions about religion and family relationships than Latino males. Results also suggest an intersection between the Latino cultural values of respeto and marianismo with religion.

Although this study is exploratory and the sample was diverse, the results are not generalizable.

This study provides a sociological lens to the experiences of a rapidly changing and growing demographic in the United States – Latinos. These findings would be of importance to those who are interested in supporting Latino families and facilitating positive adolescent outcomes.

The purpose of this paper is to investigate the contributions of both successors and incumbent leaders to family firm continuity, using insights from the family business succession literature and cultural dimensions theory.

In a qualitative study, the succession practices of 19 Mexican-American family firms were examined.

The findings are encapsulated by seven propositions and a model of Mexican-American family firm generational contributions and constraints to family business continuity.

In-depth interviews with immigrant and second generation family firm leaders revealed both traditional family firm succession patterns and atypical succession patterns, including generational inversion and equals across generations.

The purpose of this study is to examine the extent and types of entrepreneurial competences among culturally different ethnic groups in Malaysia. Malaysia offers us a similar environment and ecosystem to make comparisons within a single context.

This paper surveyed 600 respondents – 200 Malaysian Chinese, 200 Malaysian Indians and 200 Malays – and collected data about the types of competencies and about self-reported growth as firm performance. The study used PLS-SEM for inferential testing and PLS-MGA to conduct multigroup analysis among the three ethnic groups and found considerable and interesting differences.

The results of the nuanced, fine-grained findings showed a distinctive distribution of competencies. This study investigates the analysis further to argue that there is an ethnic disposition to favour and value different competencies. Broadly, Malaysian Chinese have a commercial outlook which contrasts with the Malaysian emphasis on social values such as family. Malaysian Indians’ competencies are similar to Malaysian Chinese’s, but with more social value emphasised. This distribution impacts on firm performance with Malaysian Chinese firms faring economically better. However, this economic measure takes no account of social measures which may be an important determinant and motivation for some ethnic groups.

Theoretically, it becomes evident that one size does not fit all. In practice, different competencies are prioritised. Hence competencies appear to be culturally shaped. Culture influences what might be seen as very practical dimensions of entrepreneuring. From a practical perspective, those encouraging entrepreneurship should take such differences into account.

The study is original in comparing cultural effects on competencies and performance.

A major aim of contemporary research on multigenerational families is to investigate changes in intergenerational dynamics within the context of changing historical times. We highlight ways in which recent historical trends such as population aging, changing patterns of family formation and dissolution, changing life cycle boundaries and women’s increased laborforce participation have altered family structures, functions, and role expectations, especially those of women. Illustrating the usefulness of the life course perspective in family research, results from a longitudinal study of five cohorts of women are presented. Findings show that in midlife Baby Boom women are significantly more depressed and have lower self‐esteem than older cohorts of women, despite their earlier advantages. Work/family stress contributed to higher depression. Baby Boom women dissatisfied with their marriages were significantly more depressed in midlife than Silent Generation women, at comparable levels of dissatisfaction, suggesting the meaning of marriage may have shifted. Biographical and historical timing appeared to matter for the psychological functioning of Baby Boom women in midlife. Silent Generation women did not have to juggle work and family in the same way as Baby Boom women. Having started their child bearing at a later age, Baby Boomers were then confronted by a changing economy, the intensified demands of work and family and the growing contingency of marriage and employment.

The aim of this paper is to argue for the values of familial caring and relationships in addition to the provision of social media technology during the COVID-19 pandemic in Hong Kong.

The discussion of this paper has adopted an inter-disciplinary approach by integrating health care system and psychological analysis, based on cultural philosophical argument through the hermeneutic approach of classical texts and critical analysis.

The COVID-19 pandemic has exposed the dilemma between the public health measures for COVID-19 and sustaining elderly social psychological health through familial connection. From a Confucian perspective, the practice of filial piety (xiao, 孝), which demands taking care of parents, is essential for one’s moral formation, and for one’s becoming a virtuous (ren, 仁) person. The necessity of taking care of elderly parents by adult children is not something that can be explained in terms of consequentialism. Indeed, the rising trend of instrumental rationality seems to weaken rather than strengthen the sense of filial obligation. In the face of the COVID-19 pandemic which tends to separate connections between family members, the author argues that we should emphasize the values of familial caring and relationship because it enhances the elderly’s characteristic of resilience.

This paper shows that while social media technology has mitigated the negative effect of social distancing, such online relationships should never replace the bodily connections between the elderly and their family members from a Confucian perspective.

Drawing from theories of modernization and socioemotional selectivity, this study investigates the effect of familial support on the relationship between immigrant generation and mental health service use for Asian American and Latinx older adults.

Using the data from the National Latino and Asian American Study (NLAAS) 2002–2003, nested logistic regressions (N = 810) were used to test the effects of familial support (parent–child relationship quality) on the relationship between immigrant generation and the use of mental health services. Differences in familial support between older adults and their younger counterparts were also accounted for.

The results indicate that familial support partially attenuates the relationship between immigrant generation and mental health service use, but only for Latinx groups. Familial support was not significantly different for older adults than that of those younger in age.

Findings suggest the need for a better understanding of familial support as it relates to mental health service use for these groups. Approaches to improving the access to, and the overall use of, mental health services should be sensitive to ethnic variation. Immigrant groups may also endure stressors associated with legal and citizenship status. Future research should consider the effect of these political identities on mental health. Studies on parent–child relationship quality should also be longitudinal in order to better understand the dynamic nature of familial support across the life course.

This chapter addresses gaps in the literature as Asian Americans are relatively understudied group with regard to mental health. Previous studies showed that US-born Asian American and Latinx populations are more likely to use mental health services than their foreign-born counterparts, but the effects of generation status and familial support for older adults are unclear.

The tagasalo concept is a unique Filipino personality, indigenous to its culture and relevant within the family system. Carandang (1987) based this concept from her in-depth clinical practice and observation of Filipino family dynamics. The tagasalo is the family member who “catches” or “saves” the family and feels inordinately responsible for the care and welfare of other members of the family. Udarbe (2001) conducted further research and identified dynamics of the tagasalo personality. In the current study, the authors have extended the framework by exploring other dimensions aside from the compulsive and non-compulsive dimensions. The tagasalo also exhibits internalizing behaviors, an implicit tendency to be sensitive to other people, struggling with internal anxiety and stress; and externalizing behaviors by acting out explicitly to alleviate these anxieties. This chapter provides an in-depth theoretical-historical development of the tagasalo personality construct, locates it in broader psychological literature, and extends its potential by identifying multiple dimensions, supported with case illustrations and a composite case analysis.

This chapter illuminates the central role of kin networks and the routines they construct to maintain family ties and support young fathers in jail. Recent research demonstrates variation in incarcerated fathers’ contact with children. There is less focus on variation in contact with extended kin networks and how kin networks contribute to father–child contact during an incarceration period. Forty-three incarcerated young fathers (ages 19–26) in three Southern California jails, 79% of whom self-identified as Latino, were interviewed to explore fathers’ descriptions of family contact during jail. Incarcerated young fathers rely on kin networks to coordinate routines for contact during jail, including father–child contact. Father inclusion in family life during jail depends not only on the mother of the child but – perhaps integrally – extended paternal kin. Available paternal kin can facilitate connectedness between children and incarcerated fathers in family contexts of complicated parental circumstances (e.g., parental relationship dissolution). Family members mitigate family challenges to maintain ties despite carceral policies meant to isolate fathers from families and children. A continued focus on kin networks and their role in maintaining family connectedness is crucial to understanding and reducing the collateral consequences to family members and incarcerated persons following release from jail.