Revista Contabilidade & Finanças
versión On-line ISSN 1808-057X
PETRY, Luiz Inácio y NASCIMENTO, Auster Moreira. A study about the management model and the succession process in family businesses. Rev. contab. finanç. [online]. 2009, vol.20, n.49, pp. 109-125. ISSN 1808-057X. http://dx.doi.org/10.1590/S1519-70772009000100008.
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.
Palabras llave : Family Businesses; Management Model; Succession Process.