Handlingsutrymmet kan vara olika stort mellan olika ekonomer och det finns både interna och externa faktorer som påverkar ekonomens handlingsutrymme. I vilken grad handlingsutrymmet ges beror i stora drag på miljön, organisationen och individen. Familjeföretag innebär ett emotionellt samspel mellan familjemedlemmarna som kan inneha olika positioner i företaget, vilket påverkar både familjemedlemmarnas professionella och familjära förhållande till varandra. Familjeföretag förknippas med en motvilja att rådfråga extern ekonomisk kompetens vid viktiga ekonomiska beslutsfattande trots att externa ekonomer har en benägenhet att minska den finansiella risken genom sin kunskap och erfarenhet. Syftet med studien är att utifrån familjeföretagets ekonom, som inte tillhör familjen, utforska ekonomens upplevda handlingsutrymme i redovisningsarbetet. Syftet är också att belysa vilka mönster som finns gällande det givna handlingsutrymmet, preciserat som likheter och skillnader mellan ekonomerna i familjeföretagen. Dessa syften har lett oss till forskningsfrågan; Hur upplever ekonomen i familjeföretaget sitt handlingsutrymme i redovisningsarbetet och vilka mönster finns i det givna handlingsutrymmet? Genom att använda en abduktiv ansats fungerar teorier så som agentteorin, ekonomens handlingsutrymme, ekonomens roll, familjeföretagande och beslutsfattande som inspirationskälla för att hitta orsaker som indikerar på hur ekonomens handlingsutrymme gällande redovisningsarbetet i familjeföretag påverkas av olika faktorer. För att kunna få en förståelse för detta utfördes en kvalitativ undersökning baserat på semistrukturerade intervjuer. Slutsatsen av studien är att det visar sig att samtliga ekonomer i de aktuella familjeföretagen upplever att deras handlingsutrymme räcker gott och väl för att de ska kunna sköta sina redovisningsuppgifter regelmässigt rätt. Däremot får ekonomen inte särskilt mycket handlingsutrymme vad gäller företagets ekonomiska verksamhetsbeslut, detta för att kontrollen hålls nära familjen vilket lämnar lite utrymme för ekonomen att bidra med sin ekonomiska erfarenhet och kunskap utanför redovisningsarbetet. I vissa fall finns det en kamp mellan familjen och rättesnöret vad gäller ekonomens handlingsutrymme i redovisningsarbetet, där ekonomen väljer att följa företagsnormer så länge denne kan hitta en förklaring till det moraliska dilemmat som ekonomen hamnat i. / The discretion can differ widely among economists and there are both internal and external factors affecting the economists’ discretion. The degree to which discretion is given depends largely on the environment, the organization and the individual. Family business involves an emotional interaction between the family members, who may comprise different positions in the company, which affects both family members' professional- and familial relationships. Family businesses are associated with a reluctance to consult external financial expertise in different key economic decisions even if external economists usually reduce the financial risk through their knowledge and experience. The purpose of the study is from abroad the family business economist, who does not belong to the family, explore what room for maneuver the economist has regarding accounting work in family businesses. It also aims to highlight the patterns that apply the given maneuver, specified the similarities and the differences between the economists in the family businesses. These purposes have led us to the research question; how do economists in family businesses experience their discretion in their accounting work and what patterns exists in the given maneuver? By using an abductive approach, theories such as agent theory, the economist's discretion, the economist's role, family business and decision-making works as a source of inspiration to find causes and trends on how the economist's discretion regarding accounting work in the family business is affected by various factors. In order to gain an understanding of this, a qualitative study was performed based on semi-structured interviews. The conclusion of the study is that it proves that all the economists in the current family firms perceive that their discretion is more than enough to be able to manage their accounting data regularly right. In contrast, the economist has not much room for maneuver in terms of its financial business decisions. In order to hold the control close to the family, they leave small space for the economist to contribute their financial experience and knowledge outside accounting work. In some cases there is a struggle between family and regulations when it comes to the economist's discretion in accounting work. The economist chooses to follow company norms as long as she can find an explanation of the moral dilemma she ends up in.

The purpose of this thesis is to develop an understanding of the change in values, seen through company culture, experienced by a family business when the leadership transfers from the founding family to an external CEO. In a family business, strongly rooted family values are reflected by the very nature of the organization they have created. If a family member is the successor of a healthy and grow-ing family business, the successor should by default share most of the incumbent‟s personal values and as such be able to keep the organization on its current track. However, it is not possible to completely evade the possibility of mis-matching values, and this issue lingers and is even more pressing when the company is faced with an external leader. By conducting a qualitative multiple case study with semi-structured interviews on two Swedish family businesses, and then performing a case analysis through pattern matching, we attempted to answer if the family business‟ values, in the sense of organizational culture, change in relation to the change to external leadership, seen from an employees‟ perspec-tive. We also sought to answer why the organizational culture changes or not in relation to the change to external leadership, and what role the personal values of the leader play. From our analysis, we could conclude that the organizational values do change, even if only slightly, and that the reason for this is the fact that the external CEOs does not have iden-tical personal values to the founding families/owner. The pattern was found that recruiting an external leader enhances the value of efficiency in a company, and that the leader‟s per-sonal values reduces the resistance to change, influence the organizational culture and sub-sequently makes it change, given that the leader is an accepted part of the company‟s power structure. It would be beneficial to, in future research, connect our study one step further back in the causality chain and look at how previous experiences of the external CEO in-fluences the organizational culture.

As a result of various factors, rural areas in Saskatchewan have experienced a massive decline in its population as well as in its economics base. Industrialization of the agricultural sector has been identified as a prominent factor which has now made it possible for fewer people to perform activities previously performed by several people. In addition to this, the need to achieve efficiency in the use of mechanized farming implements has further enhanced the consolidation of smaller farms into larger ones. These events have led to the release of some farmers from farming activities and, hence, out-migration from rural areas to larger cities in search for more job opportunities. The need to strengthen the economic base and the population of rural areas have raised the question that what other economic activity is possible in rural area apart from farming, hence, manufacturing may offer some opportunities. This study has adopted a case study approach to investigate the factors influencing the location decision as well as the factors influencing the success of a rural manufacturing firm called Bourgault Industries Limited. Bourgault Industries Limited is a rural family-owned manufacturing firm established in 1974 and it is located in St. Brieux, Saskatchewan. Apart from being a commercial success, its presence has also fostered the population and economic growth of St. Brieux. It is therefore important to investigate the factors that influenced the location decision in this rural area as well as the various factors that have contributed to the company’s success. In order to conduct this investigation, a conceptual framework developed from the review of literature, location theory, X-inefficiency theory, social, family and human capital theories was adopted to explain the roles of different factors in the success of this company over the last 40 years. Outcomes from this investigation reveal that the success of Bourgault Industries Limited lies within the interwoven relationship of right timing, organizational strategies, social cohesion and family ties, location specific factors, adoption of no-till technology and continuous product development.

Representing four-fifths of businesses worldwide, family businesses are a prevailing form of business organizations. Their importance has brought on several studies concerning their development and behavior. Drawing on Gersick et al’s three-dimensional developmental model, this study examines the development of a Taiwanese family firm. Gersick et al’s three-dimensional developmental model develops a typology based on the dimensions of ownership, family and business. Through one-on-one in-depth interview of a Taiwanese textile manufacturer, this study finds that the founder’s character is an important factor that triggers challenges that family firms must face. With this unique factor, it is found that the family firm has employed an informal communication mechanism through close family members acting as third party liaisons to minimize communication conflict. Furthermore, through the application of quality management certifications, the firm has formalized organizational procedures and policies. Close affiliation with government aided institutions allows the firm to offer a comprehensive training program to attract and develop new talent. All these serve as future guidelines for family firms to overcome challenges in their developmental process.

This research investigated the causes of behavioural difficulties among family businessers in two studies. Study one adapted the evolutionary theory of the firm to the family business context in an empirical study that involved 370 family businessers from 46 families. The study found that: (1) stakeholder cohorts within the family (employed by the business versus not employed by the business; owners of stock versus non stock owners; related to founder versus not related; male versus female) were significantly divided on business direction and planning, the introduction of new routines to the business and various roles, habits, norms and codes that made up the collective knowledge base of the firm; (2) the founding generation reported significantly higher levels of individualism and self-belief than second and third generation family businessers; and (3) the founding generation differed significantly to the third (but not the second) generation on business direction and planning related matters.The second study was a single case design study involving two second-generation family businessers and one third-generation family businesser from three separate family businesses. Using the Skinnerian theory-based technique of functional assessment and the recently formulated Valued Outcomes Analysis (VOA) each individual’s behaviour was analyzed after an initial interview. From this analysis, causes of behaviour were derived and presented to each participant with suggestions for behaviour change. As a result of adopting the suggestions, each individual reported improved functioning at a second interview conducted after a five-week lapse. It was found that individual functioning in family business could be improved by establishing (1) the function of the behaviour, and (2) the valued outcomes that drive the behaviour. The findings of the two studies are linked, limitations of the research are addressed and future projects discussed.

Agency theory is one of the principal frameworks utilized in explaining the family business phenomena. The objectives of this dissertation are to (1) identify the unique agent-principal dynamics that differentiate family firms from non-family firms, (2) determine the effects of these unique agency dynamics on family firm performance, and (3) evaluate these unique agency dynamics within family businesses, as moderated by differing forms of governance and management practices.This dissertation proposes that family firms are defined by two unique and opposing agency dynamics. On one hand, it is posited that family firms are defined by their ability to deploy concomitant forms of relational governance that reduce information asymmetry and associated agency costs. On the other hand, it is posited that family firms are distinctly encumbered with agency costs from non-economic family oriented goals. These distinct agency cost-savings, termed as family gains, and agency costs, termed as family costs, contribute to the study on how and why family firms perform differently than non-family firms.In addition, the study proposes that the ensuing trade-off between family gains and family costs may lead to competitive advantages for family firms in highly competitive environments. This agency trade-off provides a link between agency theory and the resource-based perspective of the family firm.Finally, this dissertation seeks to investigate these agency dynamics among family firms that employ differing governance and management practices. In particular, this study looks at how the agency dynamics of family firms that employ the most concentrated forms of management and governance, manifested as owner-manager led family firms, compare against other forms of family firms. This study posits that manager led family firms, on one hand, have greater family gains and, on the other hand, have greater family costs when compared against other forms of family firms. Moreover, it is proposed that under highly competitive environments, the trade-off between family gains and family costs lead to greater competitive advantages for owner-manager led family firms over other family firms.This dissertation employs cross-sectional linear regression as the primary tool for empirical analysis on Australian business data. In addition, non-parametric testing is utilized to support the above analysis. These analyses are complemented by proper robustness checks to support the study’s validity.The results from empirical analysis corroborate this study’s propositions. First, the research suggests that family firms have family gains driven by lower information asymmetries, but have family costs driven by greater divergence in firm objectives. Second, the results indicate that family firms outperform non-family firms, which is consistent with extant family business literature. Likewise, the results suggest that family firms under managerial ownership have greater family gains and greater family costs than other

abstract: This narrative study sought to understand the socialization experiences of Hispanic entrepreneurs. While several studies have explored socialization and work-life wellness, few have focused specifically on Hispanics or entrepreneurs. A total of 25 participants were formally interviewed for this study including 16 entrepreneurs and 9 of their family members. Data were also collected through participant observation in which 210 participants were observed at several venues. Participants were recruited from three Southwestern states including: Arizona, Colorado, and Texas. The study employed qualitative interpretive methods to collect and analyze data. Research questions focused on the socialization experiences Hispanic entrepreneurs' reported, how they narrated the ways in which these experiences influenced their work-lives as entrepreneurs, and what they and their family members reported about the relationship between family and work. Results indicate Hispanic entrepreneurs were exposed to work at very young ages, acquired a variety of skills (e.g. sales and leadership) that transferred to their careers as entrepreneurs, and developed coping skills which helped them deal with business and personal hardships. Moreover, participants noted the ways in which faith, positive self-talk, and emotional labor played a role in their work lives. Finally, this research extends current constructions of care and what constitutes work and quality family time. / Dissertation/Thesis / Ph.D. Communication 2012

p.1-138 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-03-13T18:16:17Z No. of bitstreams: 1 4444.pdf: 2552284 bytes, checksum: c287f248dda06caa68f036f5fe458eef (MD5) / Approved for entry into archive by Tatiana Lima(tatianasl@ufba.br) on 2013-03-13T19:56:53Z (GMT) No. of bitstreams: 1 4444.pdf: 2552284 bytes, checksum: c287f248dda06caa68f036f5fe458eef (MD5) / Made available in DSpace on 2013-03-13T19:56:54Z (GMT). No. of bitstreams: 1 4444.pdf: 2552284 bytes, checksum: c287f248dda06caa68f036f5fe458eef (MD5) Previous issue date: 2006 / Esta dissertação tem como objetivo analisar o processo sucessório da empresa familiar Perini, desde a sua fundação, em 1964, até 2005, ano previsto para a conclusão desse estudo, buscando identificar as suas diversas fases, características e desafios. Pretendese, ainda, fornecer subsídios para que novos estudos sejam desenvolvidos nessa área e estimular reflexões aprofundadas sobre o tema. A metodologia adotada para alcançar o objetivo proposto caracteriza-se por ser eminentemente qualitativa e utilizar como estratégia de pesquisa o estudo de caso do tipo exploratório-descritivo, adotando as seguintes técnicas de coleta de dados: entrevista, questionários e análise de documentos. Desse modo, para o estudo de caso integrante desta pesquisa, conduzido na organização Carballo Faro & Cia Ltda (Perini), elaborou-se a seguinte questão de partida: Como se desenvolveu o processo sucessório da Perini desde a sua constituição, em 1964, até o ano de 2005? Para auxiliar na elaboração de uma resposta para esse questionamento, o presente estudo utilizou como modelo de análise o Modelo Tridimensional de Desenvolvimento concebido por Gersick e outros (1997). Após a execução da pesquisa, chegou-se à conclusão de que ao longo do período estudado o processo sucessório da Perini foi marcado por três fases, cada uma com seus próprios desafios e características: A primeira fase foi a de Proprietário-controlador / Jovem Família Empresária / Empresa Nova, a segunda foi a de Sociedade entre Irmãos/ Híbrida de Jovem Família Empresária com Entrada da Família na Empresa / Híbrida de Empresa Nova com Empresa em Expansão – Formalização e por fim a terceira foi a de Proprietário-Controlador / Híbrida de Jovem Família Empresária com Entrada de Família na Empresa / Híbrida de Empresa Nova com Empresa em Expansão – Formalização. / Salvador

Os mecanismos de governança corporativa são originalmente propostos para empresas de capital aberto, entretanto suas práticas podem minimizar os problemas de agência encontrados em empresas de controle familiar ao estabelecer regras para as relações entre família, patrimônio societário e gestão, além da clássica separação entre propriedade e controle. São notórias a forte presença de grupos familiares e a alta concentração de propriedade entre empresas de capital privado nacional. Muitas das dificuldades enfrentadas são comuns entre as organizações familiares, entretanto, não existem regras e soluções que atendam a todas de modo satisfatório. Dessa forma o trabalho consistiu no estudo de caso de quatro empresas familiares do Rio Grande do Sul em que são investigados o alinhamento das práticas e estruturas de gestão das empresas pesquisadas às práticas de governança corporativa. / Corporate governance mechanisms are originally proposed for publicly traded companies, but their practices can minimize the agency problems found in family-owned companies by establishing rules for family relationships, corporate equity and management, as well as the classic separation between ownership and control. Notable are the strong presence of family groups and the high concentration of ownership among national private equity firms. Many of the difficulties faced are common among family organizations, however, there are no rules and solutions that suit all of them satisfactorily. In this way the work consisted of the case study of four family companies from Rio Grande do Sul in which the alignment of the practices and management structures of the surveyed companies with the practices of corporate governance are investigated.

A agricultura tem tido, ao longo dos séculos, um destaque a nível mundial. O Brasil tem sido considerado grande player nesse segmento, globalmente. Dentro desta perspectiva, este trabalho teve como objetivo o estudo de caso de uma empresa familiar com atuação no agronegócio, localizada no Centro-Oeste brasileiro, em processo de sucessão. A pergunta chave foi “De que modo empresas familiares ligadas ao agronegócio, oriundas da região noroeste do Rio Grande do Sul, e instaladas na região Centro-oeste do Brasil, na busca por explorar novas terras e novas oportunidades, lidaram e estariam lidando com a sucessão em seus negócios, bem como quais seriam as características mais marcantes na condução desse processo”? Para analisar a sucessão familiar, realizou-se um estudo de caso, embasando-se através de pesquisa sobre a Empresa Familiar, Sucessão Familiar e Agronegócio, pesquisa documental, entrevistas semiestruturadas com os sucessores, sucedidos e gestores na empresa que já passaram ou estão passando por este processo. Concluiu-se que a sucessão na empresa visitada vem ocorrendo ao longo da última década, como um processo de desenvolvimento continuado dos sucessores através dos anos, primando pela manutenção dos valores da família e da empresa, de forma profissional, o que tem permitido a perpetuação da empresa, que já está na terceira geração. / Agriculture has been, over the centuries, a prominent worldwide. Brazil has been considered major player in this segment globally. Within this perspective, this study aimed to the case study of a family company engaged in agribusiness, located in the Brazilian Midwest, in succession. The key question was " How family businesses in the agribusiness , came from the Northeast region of Rio Grande do Sul , and installed in the Midwest region of Brazil , seeking to explore new lands and new opportunities , and would be dealt dealing with succession in their business , and what are the most striking features in the conduct of this process " . To analyze the family succession, there was a study case, that is basing through literature search on Family Business, Family Succession and Agribusiness, and semi-structured interviews with the successors, succeeded and managers in the company who have gone or are going through this process. It was concluded that the succession in the visited company has been occurring over the past decade, as an ongoing development process of successors over the years, striving for maintenance of family and values of the company in a professional manner, which has allowed the perpetuation the company, which is already in the third generation.