A percepção dos contadores de Caicó-RN sobre a gestão da empresa familiar

Abstract

Family companies characterize the Brazilian and international business market. Scholars report that the greatest difficulty in continuing to act is the succession and that they can not continue their activity after the occurrence of the third family succession. Thus, the general objective of this work is to portray the importance of the accounting professional in the succession process of family companies. The present work sought to point out the emergence and importance of family businesses in Brazil, the stages and importance of the succession process, presenting their advantages and disadvantages and the influence of the accountant to help in this process. The study is applied, qualitative, developed through a field research. The accounting professional is classified as the planner and supplier of the most important information for the aid in the process of succession. Regardless of the size or form of taxation of the company is indispensable to the presence of the accountant as a guide for a better performance of the company during and after the inauguration of the new successor.