Secondly, we contribute to the MA literature by introducing a significant context factor for MA change in medium-sized firms that has not yet been examined: the level of family influence. This additional context factor could also be included in the growing literature on MA adoption and change across different lifecycle stages and may shed further light on the
underlying drivers of MA adoption. Because we found that, particularly in medium-sized firms, the level of family influence is associated with the level of MA institutionalisation, research on early-stage/start-up companies could be enriched by also investigating family influence, because existing studies in this field mostly examine small and medium-sized firms