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Article
Publication date: 10 October 2016

Francesca Maria Cesaroni and Annalisa Sentuti

The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a…

Abstract

Purpose

The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a succession process.

Design/methodology/approach

Data for this study were collected through a questionnaire survey involving 175 Italian certified accountants. They answered questions about their experience, attitudes, behaviors and opinions toward FB succession.

Findings

Accountants are mostly concerned with technical elements and solutions (hard issues) and are less careful about relations and communication between family members (soft issues). They also underestimate the relevance of the ability to empathize with the FB owner and other family members. Despite the literature recommendations to collaborate with other advisors from a variety of backgrounds, most of the accountants work on their own or with other experts on hard issues (notaries, lawyers and bank operators). All these aspects may cause a discrepancy between FBs’ expectations and accountant’s professional practice.

Research limitations/implications

Results are mainly descriptive and are limited to the perceptions and experiences of accountants interviewed.

Practical implications

This study offers some guidance for the accountant’s professional practice. Even if accountant’s technical skills are undoubtedly essential when addressing the main hard issues posed by succession, soft issues often represent the real problem to be managed or the most complicated one. Accountants should help less aware entrepreneurs to acquire a better knowledge of succession and to adopt a holistic approach, integrating every dimension and perspective involved. This means that succession should be tackled through an interdisciplinary approach.

Originality/value

The research on the role of external subjects in family succession examines, above all, the perspective of the FB. This study offers an alternative approach, adopting the accountant’s perspective to analyze his/her role and experience in the management of succession.

Details

Journal of Family Business Management, vol. 6 no. 3
Type: Research Article
ISSN: 2043-6238

Keywords

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Article
Publication date: 30 March 2021

Francesca Maria Cesaroni, Annalisa Sentuti and Maria Gabriella Pediconi

This paper aims to further the understanding of women entrepreneurs' multiple identities by exploring how they interact throughout women's life cycles.

Abstract

Purpose

This paper aims to further the understanding of women entrepreneurs' multiple identities by exploring how they interact throughout women's life cycles.

Design/methodology/approach

This article combines a case study and a narrative analysis to investigate the experience of a woman who founded a business and retired after passing it on to her son. Data were collected by combining two different methods: biographical interview and follow-up interviews or conversations.

Findings

Findings show that interactions between a woman entrepreneur's multiple identities may evolve through two main processes of change: transformation and fading. In the transformation process, adverse interactions between identities turn into synergistic and fruitful relationships. In the fading process, conflicts between identities gradually disappear, giving way to peaceful coexistence. Women's agency proves paramount in making these processes possible and helping her achieve personal and professional fulfillment.

Originality/value

In prior studies, women entrepreneurs have mostly been observed at a specific time or stage in their life and entrepreneurial experience. This paper responds to the call for the adoption of a dynamic perspective in the analysis of interactions among a woman entrepreneur's multiple identities so as to show how they may evolve during her entrepreneurial experience.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 27 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

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Article
Publication date: 4 July 2018

Paola Paoloni, Francesca Maria Cesaroni and Paola Demartini

The importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the…

Abstract

Purpose

The importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, and, thanks to its success, succeeded in enhancing its relational capital.

Design/methodology/approach

The authors adopted an action research approach to analyze the case study. Consistently, the authors followed the analysis, diagnosis, and intervention phases. First, the authors focused on the identification of the strengths and weaknesses of the process through which the university created relational capital, and finally, the authors proposed solutions to improve the process.

Findings

This case study shows that the creation of relation capital for the host university was the result of a process of transfer and transformation of the individual relationships of the observatory’s promoters.

Originality/value

This paper contributes to filling a significant gap in the literature on relational capital and universities and provides useful insights into how these organizations can encourage its creation. It also allows scholars, managers, and politicians involved in higher education to gain a greater understanding of this relevant topic.

Details

Business Process Management Journal, vol. 25 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Content available
Article
Publication date: 20 November 2019

Adelina Broadbridge

Abstract

Details

Gender in Management: An International Journal , vol. 34 no. 8
Type: Research Article
ISSN: 1754-2413

Content available
Article
Publication date: 6 November 2018

Abstract

Details

Gender in Management: An International Journal, vol. 33 no. 8
Type: Research Article
ISSN: 1754-2413

Content available
Article
Publication date: 1 November 2016

Adelina Broadbridge and Sharon Anne Mavin

Abstract

Details

Gender in Management: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1754-2413

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