An Integrative Conceptual Framework for Sustainable Successions in Family Businesses: The Case of Taiwan

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题名:	An Integrative Conceptual Framework for Sustainable Successions in Family Businesses: The Case of Taiwan
作者:	Liu, JY (Liu, Jau Yang)
贡献者:	會計學系暨研究所
关键词:	ORGANIZATIONAL CULTURE EXECUTIVE SUCCESSION PERSPECTIVE ISSUES MODEL ANTECEDENTS FIRM
日期:	2018-10
上传时间:	2019-01-16 14:11:36 (UTC+8)
摘要:	Family businesses have long been one of the mainstream business models in developing countries. The smooth succession of control in family businesses is the key to their sustainable development. However, compared with other companies, succession in family business has demonstrated unique complexity, which also affects the development of the business. The paper is based on a review of the existing literature, starting from the theory of family business succession and combining with grounded theory. After that, we conducted field interviews of experts, coding the key factors affecting succession in family businesses in Taiwan. Finally, we explored the considerations and implications of the succession for inheritance planning. The results of this study show that consideration of succession in family businesses involves a multi-dimensional and complex decision-making process. Among the key considerations, it is found that corporate characteristics, family capital and niche inheritance are the most important without consideration of whether the continuation of the business after succession will be doomed to failure. In addition, the family relationship of affection and trust and commitment between both predecessor and successor are important factors that cannot be ignored, especially in a rapidly changing competitive market environment.
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