Análise das atribuições e da participação do controller no processo sucessório em uma empresa familiar

Abstract

The lack of capital, absence of adequate business knowledge and social and/or economic factors are some of the various reasons for the high death rate of family firms. In addition to the reported reasons, various studies have revealed that the succession process also poses a risk. Thus, this article analyzes the attributions and participation of the controller in the succession process of a family firm. The present study is exploratory and characterized as a case study, with a qualitative approach. We conducted eight in-depth interviews with individuals involved directly or indirectly in the succession process of the family firm analyzed (the successors, the people they replaced and other managers). The data collected in the interviews were treated by the method of content analysis. Among the results obtained, we noted that the controller has a particularly important role in the succession process, by handing the flow of information, formulating and proposing strategies and providing advice to reach decisions.