FAMILY HOLDING AND RURAL SUCCESSORY PLANNING: A REVIEW

• Autor(a) principal: Bühler, Priscila
• Data de Publicação: 2023
• Outros Autores: de Oliveira, Letícia
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REAd (Porto Alegre. Online)
• Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/126625

This article aims to investigate the characteristics of the scientific production of theses and dissertations that deal with the theme of family holding as a form of succession planning in rural areas. A mapping of theses and dissertations developed in Brazil was carried out, seeking to identify studies on the subject. This is a documentary, descriptive, qualitative-quantitative research carried out through a search in the Catálogo de Teses e Dissertações - Capes based on the use of the keywords “Holding familiar” “sucessão rural”. The results indicate that there are more studies on family holdings (12) and, to a lesser extent, on rural succession (11). The knowledge already produced shows that unorganized succession poses a risk to the viability of the enterprise and production. Another challenge is the permanence of young people in the countryside, which is directly associated which the future of agribusiness. As a contribution, it demonstrates that the holding company can be an effective alternative in succession planning in rural areas. There is a need for multidisciplinary research correlating the areas of law, psychology, accounting and administration, family corporate governance involving succession in rural areas and family holding, given that only one dissertation addressed both topics.