What is it about?
Management accounting systems can support the transition to one generation to another and enhance the successor achieving the leadership
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Why is it important?
Family firms can experience several potential difficulties during succession, that can result in businesses being sold or liquidated. Therefore, management accounting systems can play a strategic role in supporting this process, helping the decision-making process and achieving the firm’s leadership of the successor.
Perspectives
Writing this article with my co-author was a great pleasure. We hope our findings can help practitioners in managing family business succession.
Associate Professor Marco Bisogno
University of Salerno
Read the Original
This page is a summary of: The role of management accounting in family business succession, AFRICAN JOURNAL OF BUSINESS MANAGEMENT, November 2017, Academic Journals,
DOI: 10.5897/ajbm2017.8396.
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