RT Journal Article
T1 Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family
A1 Fernández Roca, Francisco Javier
A1 López-Manjón, Jesús D.
A1 Gutiérrez Hidalgo, Fernando
K1 Family business
K1 Accounting information
K1 Inter-generational transfer
K1 Socio-emotional wealth
AB 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 familyfirmand family cohesion. In other words, it guaranteed the preservation of its socio-emotional wealth.
PB Investigaciones de Historia Económica
YR 2018
FD 2018
LK https://hdl.handle.net/10433/19901
UL https://hdl.handle.net/10433/19901
LA en
NO Fernández-Roca, F. J., López-Manjón, J. D., & Gutiérrez-Hidalgo, F. (2019). Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family. Investigaciones De Historia Económica, 14(1), 23–30. https://doi.org/10.1016/j.ihe.2016.07.016
NO HAR2014-52079-C2-1-P): “Persistence and Longevity of the Family Business” (Spanish Ministry of Science and Innovation)
NO Departemento de Economía, Métodos Cuantitativos e Historia Económica
DS RIO
RD May 9, 2026