THE ROLE AND USE OF MANAGEMENT ACCOUTING SYSTEMS (MAS) IN FAMILY FIRMS: A CASE STUDY

Medium and small family firms are a fundamental element for the Italian economic development and wealth. One of the most important failures of those typologies of firm is represented by the business succession, within the family members. The literature considers the business succession as a natural and progressive phenomenon that is linked to both the long-term survival of the firm and/or an increasing efficiency. A few studies try to focus further dimensions of the business succession as the relational and trust aspects. The aim of the present research is to deepen a process of business succession, with a specific focus on both the inter-generational relationships (the “family” rhetoric) and the use of managerial tools. A qualitative methodology will be used to conduct a longitudinal case-study, using a deductive-inductive-deductive approach, that is typical of the business administration studies. The expected results of the research concern the identification and definition of the “rational” (tied to the firm “efficiency”) and “familiar” (tied to the trust among family members) discourses. The evidences will also stress the role of the managerial tools in the process.