A study about the management model and the succession process in family businesses

Authors

  • Luiz Inácio Petry Centro Universitário UNIVATES; Ciências Contábeis do Centro de Gestão Organizacional
  • Auster Moreira Nascimento Universidade do Vale do Rio dos Sinos; Departamento de Ciências Econômicas do Mestrado em Ciências Contábeis

DOI:

https://doi.org/10.1590/S1519-70772009000100008

Keywords:

Family Businesses, Management Model, Succession Process

Abstract

The present study, based on a field research, aimed to identify the main characteristics present in the management model of family businesses, starting from the possibility to explain their longevity in the succession process. Top-level managers of 71 enterprises in the State of Rio Grande do Sul (Brazil) were interviewed. The findings based on a set of interviews were tested through the descriptive statistics, supported by Pearson's correlation. The study compared the field research with the managing practices acknowledged by specialized literature. The results suggest that the largest enterprises have a better management model with characteristics close to the specialized literature, while the smallest ones partially discord from this specialized literature. However, there is not enough evidence to support the idea that these characteristics are determinant for the going concern of the organizations under study.

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Published

2009-04-01

Issue

Vol. 20 No. 49 (2009)

Section

Articles

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How to Cite

Petry, L. I., & Nascimento, A. M. (2009). A study about the management model and the succession process in family businesses . Revista Contabilidade & Finanças, 20(49), 109-125. https://doi.org/10.1590/S1519-70772009000100008