Furthermore, it might be rewarding to determine whether stewardship-like culture is indeed dependent on firm size and which conditions are needed for larger firms to maintain cultures of mutual trust that have lower needs for control mechanisms. Another interesting research avenue would be the validation of the U-shaped dissemination of MA institutionalisation in large firms depending on the level of family influence discussed in this paper. Eventually, intensified research is needed to better understand the transition process from a family business to a non-family business as well as its impact on organisational structures other than MA systems. Such research would be of interest to scholars as well as family business owners who intend to reduce family influence and potential buyers of family-controlled firms