Robert Rieg, Ewelina Zarzycka and Justyna Dobroszek: Determinants of separating management accounting from financial accounting in SMEs and Family Firms – evidence from Poland and Germany. In: Journal of East European Management Studies (JEEMS), 26 (2021), 2, pp. 214-242. DOI: https://doi.org/10.5771/0949-6181-2021-2-214