La conservazione del valore nelle imprese familiari: un modello di gestione del passaggio generazionale basato sulle risorse intangibili

Contributions and working papers
On issue: 
Accounting and Business Adm.

The proposed work aims to take part in the outstanding theoretical and empirical debate on the family businesses' need to formulate a business strategy that will  be able to preserve the enterprise continuity in the market. With regard to this, the management of the succession plays a crucial role in the enterprise life because it can correspond to a critical phase as well to an opportunity for the growth of the enterprise. This study wants to propose a conceptual model based on intellectual capital and its transferring for the valuation of the succession and its probability of success in the family businesses. This model can be used in particular for the small family businesses in which the position of entrepreneur figure is central and a sort of institutional overlap is generated among the firm, the entrepreneur and family members, able to influence each other.