文章基本信息

标题：Estudio exploratorio de los factores que infl uyen en la selección de un mecanismo de sucesión patrimonial en las empresas familiares colombianas
本地全文：下载
作者：Gonzalo Gómez Betancourt ; María Piedad López Vergara ; José Bernardo Betancourt Ramírez 等
期刊名称：Cuadernos de Administración
印刷版ISSN：1900-7205
出版年度：2008
卷号：21
期号：37
语种：Spanish
出版社：Pontificia Universidad Javeriana
摘要：Executive succession is one of the most studied topics in the area of family businesses. That is not so for asset succession, which is essential to the continuity of businesses within the same family core. The objective of this multi-case exploratory study is to identify the factors that most influence the founder in choosing a mechanism for property succession (no testament, simple, national or international) in Colombian family businesses. Among the factors studied, those most inherent were (a) education (the founder’s educational level), (b) experience (negative situations in other successions), (c) security (difficulties in the Colombian environment), (d) culture (based on the concept of family entrapment), and (e) taxes (knowledge of liens).
其他摘要：Executive succession is one of the most studied topics in the area of family businesses. That is not so for asset succession, which is essential to the continuity of businesses within the same family core. The objective of this multi-case exploratory study is to identify the factors that most influence the founder in choosing a mechanism for property succession (no testament, simple, national or international) in Colombian family businesses. Among the factors studied, those most inherent were (a) education (the founder’s educational level), (b) experience (negative situations in other successions), (c) security (difficulties in the Colombian environment), (d) culture (based on the concept of family entrapment), and (e) taxes (knowledge of liens).
关键词：succession mechanisms;equity succession;property rights;family business;Mecanismos de sucesión;sucesión patrimonial;derechos de propiedad;empresa familiar;Mecanismos de sucessão;sucessão patrimonial;direitos de propriedade;empresa familiar
其他关键词：succession mechanisms; equity succession; property rights; family business