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Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family

Author

Listed:
  • Francisco Javier Fernández-Roca

    (Universidad Pablo de Olavide, Departamento de Economía, Métodos Cuantitativos e Historia Económica, Sevilla, Spain)

  • Jesús D. López-Manjón

    (Universidad Pablo de Olavide, Departamento de Economía Financiera y Contabilidad, Sevilla, Spain)

  • Fernando Gutiérrez-Hidalgo

    (Universidad Pablo de Olavide, Departamento de Economía Financiera y Contabilidad, Sevilla, Spain)

Abstract

This article aims at contributing to the study of the factors conducive to a successful intergenerational transfer within a family business, understood as that which favors the longevity of the family firms. The literature has pointed out how such transmissions tend to generate tensions that can threaten the survival of the family firms and business family cohesion. An analysis is made of how a long-lived family business made use of accounting information during a process of inter-generational transfer. The case studied presents evidence on how the trust in accounting information was used to facilitate this process. It is concluded that trust in accounting information contributed to the longevity of family firm and family cohesion. In other words, it guaranteed the preservation of its socio-emotional wealth. KEY Classification-JEL: D64. M41. N80

Suggested Citation

  • Francisco Javier Fernández-Roca & Jesús D. López-Manjón & Fernando Gutiérrez-Hidalgo, 2018. "Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 14(01), pages 23-30.
    • Handle: RePEc:ahe:invest:v:14:y:2018:i:01:p:23-30
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    Keywords

    Empresa familiar. Información contable. Transferencia intergeneracional. Riqueza socioemocional;

    JEL classification:

    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N80 - Economic History - - Micro-Business History - - - General, International, or Comparative

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