Analysis of the Critical Aspects of the Generational Turnover in Family Small- and Medium-Sized Enterprises （SMEs）  

作　　者：Elena Cristiano 

机构地区：[1]University of Calabria, Calabria, Italy

出　　处：《Journal of Modern Accounting and Auditing》2014年第12期1201-1216,共16页现代会计与审计（英文版）

摘　　要：Family businesses, which aim at surviving today, have to deal with a precise modality： To ensure their continuity, entrepreneurs have to ensure the transfer of leadership from one generation to another inside of them. We do believe that this matter is worth being analyzed, since the succession, from one generation to another, can be considered as a crucial variable in maintaining family small- and medium-sized enterprises （SMEs） over time. Therefore, after investigating the main features, problems, and factors leading to the succession processes, in the second part of this article, an empirical analysis will be carried out, by comparing several European countries on the basis of data from the European Commission. This article contributes to enriching, from a theoretical point of view, the conceptual framework used for investigating the dynamics in the continuity of SMEs. Moreover, empirically, it contributes to the increasing literature on family businesses by comparing several European countries in order to understand what originates the longevity of family SMEs.

关 键 词：small- and medium-sized enterprises （SMEs） SUCCESSION LONGEVITY family businesses 

分 类 号：F279.243[经济管理—企业管理] F276.3[经济管理—国民经济]