This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
AMPENBERGER, M., T. SCHMID, A. K. ACHLEITNER and C. KASERER, 2013. Capital structure decisions in family firms: empirical evidence from a bank-based economy. Review of Managerial Science,7(3), 247–275. ISSN: 1863-6683.Search in Google Scholar
BOGSNES, B., 2009. Implementing Beyond Budgeting – Unlocking the Performance Potential. New York, Wiley. ISBN: 9780470405161.Search in Google Scholar
BŘEČKOVÁ, P., 2016. Family Business in the Czech Republic. European Research Studies Journal,19(4), 3-16. ISSN: 1108-2976.Search in Google Scholar
CHUA, J. H., J. J. CHRISMAN and P. SHARMA, 1999. Defining the Family Business by Behavior. Entrepreneurship Theory and Practice, 23(4), 19–39. ISSN: 1042-2587.Search in Google Scholar
CROCI, E., J. A. DOUKAS and H. GONENC, 2011. Family Control and Financing Decisions. European Financial Management,17(5), 860-897. ISSN: 1468-036X.Search in Google Scholar
DOKULIL, J., J. ZLÁMALOVÁ and B. POPESKO, 2017. The perception of budgeting in Czech firms — results of a survey. Oeconomia Copernicana,8(2), 273–285. ISSN: 2083-1277.Search in Google Scholar
DOKULIL, J., B. POPESKO and J. DVORSKÝ, 2020. The budgeting processes of Czech companies: the role of the ownership structure and foreign capital. Oeconomia Copernicana,11(4), 779–798. ISSN: 2083-1277.Search in Google Scholar
ECKHOLM, B. G. and J. WALLIN, 2000. Is the annual budget really dead? The European Accounting Review,9(4), 519–539. ISSN: 0963-8180.Search in Google Scholar
FIBÍROVÁ, J. and L. ŠOLJAKOVÁ, 2009. Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic). European Financial and Accounting Journal,4(1), 25-36. ISSN: 1805-4846.Search in Google Scholar
GOTTARDO, P. and A. M. MOISELLO, 2014. The capital structure choices of family firms: Evidence from Italian medium-large unlisted firms. Managerial Finance,40(3), 254-275. ISSN: 0307-4358.Search in Google Scholar
HINDLS, R. et al., 2007. Statistika pro economy. Praha: Professional Publishing. ISBN 80-86419-59-2.Search in Google Scholar
HOPE, J. and R. FRASER, 2003. Beyond budgeting: How managers can break free from the annual performance trap. Boston: Harvard Business School Press. ISBN 1-57851-866-0.Search in Google Scholar
IONESCU, A., 2014. The role of the budgetary system in achieving enterprise performance. Manager Journal, 19, 98-108. ISSN 2286-170X.Search in Google Scholar
KENNO, S. A., M. C. LAU and B. J. SAINTY, 2018. In search of a theory of budgeting: a literature review. Accounting Perspectives, 17(4), 507-553. ISSN 1911-3821.Search in Google Scholar
KOROPP, C., D. GRICHNIK and F. KELLERMANNS, 2013. Financial attitudes in family firms: the moderating role of family commitment. Journal of Small Business Management, 51(1), 114-137. ISSN 1540-627X.Search in Google Scholar
LIBBY, T. and R. M. LINDSAY, 2010. Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research,21(1), 56-75. ISSN 1044-5005.Search in Google Scholar
LÓPEZ, J. and S. SÁNCHEZ, 2007. Financial Structure of the Family Business: Evidence from a Group of Small Spanish Firms. Family Business Review,20(4), 269-287. ISSN 0894-4865.Search in Google Scholar
LORAIN, M. A., A. GARCÍA DOMONTE and F. SASTRE PELÁEZ, 2015. Traditional budgeting during financial crisis, Cuadernos de Gestión, 15(2), 65-90. ISSN 1131-6837.Search in Google Scholar
MACHEK, O., M. BRABEC and J. HNILICA, 2013. Measuring Performance Gaps Between Family and Non-Family Businesses: A Meta-Analysis of Existing Evidence. International Academic Research Journal of Business and Management, 2(3). ISSN 2227-1287.Search in Google Scholar
MACHOVÁ, K. and P. TAUŠL-PROCHÁZKOVÁ, 2017. Reality of family business in the CR. Business Trends,7(3), 41–50. ISSN 1805-0603.Search in Google Scholar
MERCHANT, K. A., 1981. The design of the corporate budgeting system: influences on managerial behavior and performance. The Accounting Review,56(4). ISSN 0001-4826.Search in Google Scholar
MPO (2020). Definice rodinného podniku. Retrieved from: https://www.mpo.cz/cz/podnikani/rodinnepodnikani/definice/definice-rodinnehopodniku--253096/ (6.11.2021).Search in Google Scholar
NEELY, A., M. BOURNE and C. ADAMS, 2003. Better budgeting or beyond budgeting? Measuring Business Excellence,7(3), 22-28. ISSN 1368-3047.Search in Google Scholar
PETERA, P. and L. SOLJAKOVA, 2020. Use of strategic management accounting techniques by companies in the Czech Republic. Economic Research-Ekonomska Istraživanja,33(1), 46–67. ISSN 1331-677X.Search in Google Scholar
PETLINA, A. and V. KORÁB, 2015. Family Business in the Czech Republic: Actual Situation. Trends Economics and Management,9(23), 32-42. ISSN 1810-4967.Search in Google Scholar
PETRŮ, N. and A. TOMÁŠKOVÁ, 2020. The preferred usage of equity and debt financing in family businesses: evidence from Czech Republic. Investment Management and Financial Innovations,17(3), 27-39. ISSN 1810-4967.Search in Google Scholar
PLAYER, S., 2003. Why some organisations Go ‘Beyond Budgeting. The Journal of Corporate Accounting and Finance, 14(3), 3-9. ISSN 1044-8136.Search in Google Scholar
POPESKO, B., P. NOVAK, S. PAPADAKI and D. HRABEC, 2015. Are the Traditional Budgets still Prevalent: the Survey of the Czech Firms Budgeting Practices. Transformations in Business & Economics,14(3C), 42-57. ISSN 1648-4460.Search in Google Scholar
RYDVALOVÁ, P., E. K. HORYNOVÁ and M. ZBRÁNKOVÁ, 2016. Family business as source of municipality development in the Czech Republic. Amfiteatru Economic,18(41), 168-183. ISSN 1582-9146.Search in Google Scholar
ULRICH, P. and R. RIEG, 2020. Doing the Unexpected – Why German Family Firms Differ From Non-Family Firms in Management Accounting, Planning, and Risk Integration. Corporate Ownership and Control. 18. ISSN 1727-9232.Search in Google Scholar
WEBER, J. and S. LINDER, 2005. Budgeting, better budgeting, or beyond budgeting. Cost Management,19(2). ISSN 1092-8057.Search in Google Scholar
WILLIAMS Jr., R. I., 2018. Measuring family business performance: research trends and suggestions. Journal of Family Business Management,8(2), 146-168. ISSN 2043-6238.Search in Google Scholar