Accounting information as a facilitator of inter-generational transfer in family businessesthe case of an Andalusian business family
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Universidad Pablo de Olavide
info
ISSN: 1698-6989
Año de publicación: 2018
Volumen: 14
Número: 1
Páginas: 23-30
Tipo: Artículo
Otras publicaciones en: Investigaciones de Historia Económica = Economic History Research
Resumen
Este artículo pretende contribuir al estudio de los factores que conducen a una exitosa transferencia intergeneracional en una familia empresaria, entendida como aquella que favorece la longevidad de las empresas familiares. La literatura ha señalado que estas transmisiones suelen generar tensiones que pueden amenazar la supervivencia de la empresa familiar y de la cohesión de la familia empresaria. Se analiza cómo una familia empresaria de larga duración hizo uso de la información contable durante un proceso de transferencia intergeneracional. El caso presentado pone de manifiesto el modo en que la familia empresaria usó la información contable para facilitar dicho proceso. Se concluye que la confianza en la información contable contribuyó a la longevidad de la empresa familiar y a la cohesión de la familia. Es decir, garantizó la preservación de su riqueza socioemocional.
Información de financiación
The authors thank the finance support of Research Projects: (HAR2014-52079-C2-1-P): “Persistence and Longevity of the Family Business” (Spanish Ministry of Science and Innovation) and SEJ2678: “Andalusia Crossing cultures. A view from accounting” (Andalusia Regional Government)Financiadores
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Ministerio de Ciencia e Innovación
Spain
- Persistence and Longevity of the Family Business
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Junta de Andalucía
Spain
- Andalusia Crossing cultures. A view from accounting
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