%0 Journal Article
%A Fernández Roca, Francisco Javier
%A Gutiérrez-Hidalgo, Fernando
%A López-Manjón, Jesús D.
%T Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family
%D 2018
%@ 1698-6989
%U http://hdl.handle.net/10433/6041
%X This article aims at contributing to the study of the factors conducive to asuccessful intergenerational transfer within a business family, understood as that whichfavors the longevity of the family firms. The literature has pointed out how suchtransmissions tend to generate tensions that can threaten the survival of the family firmsand business family cohesion.We analyze how a long-lived business family made use of accounting informationduring a process of intergenerational transfer. The studied case evidences how the truston accounting information was used to facilitate such process. We conclude that trust onaccounting information contributed to the longevity of family firm and family cohesion.In other words, it guaranteed the preservation of its socio-emotional wealth.
%K Business Family
%K Accounting Information
%K Intergenerational Transfer
%K Socio-Emotional Wealth
%~