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dc.contributor.authorSawers, Deborahen_NZ
dc.contributor.authorWhiting, Rosalinden_NZ
dc.date.available2011-04-07T03:02:00Z
dc.date.copyright2009en_NZ
dc.identifier.citationSawers, D., & Whiting, R. (2009). CHARTERED ACCOUNTANTS: KEY PLAYERS IN BUSINESS SUCCESSION PLANNING? Accountancy Working Paper Series presented at the SEAANZ Conference,.en
dc.identifier.urihttp://hdl.handle.net/10523/720
dc.description.abstractExpanding on previous quantitative studies of business succession planning (BSP) by small and medium enterprises (SMEs) in New Zealand, this study provides qualitative data on the BSP process and the usefulness of Chartered Accountants’ (CAs’) input into that process. The owners of five provincial family SMEs who had all commenced BSP, were interviewed and provided comments on their perceptions of the process. BSP was primarily undertaken in a semi-formal manner and was found to be useful, particularly in planning for change to a “more balanced lifestyle”, providing reassurance to family members and maintainingbusiness continuity. Assistance from CAs was essential, especially with the technical and financial issues of succession. Successful advice was enhanced by a long-term, trustworthyand honest relationship between the CA and the client. SME owners preferred to address the emotional and personal relationship issues of succession without input from the CA. Fourrecommendations to Chartered Accountants on their involvement in BSP are suggested.en_NZ
dc.format.mimetypeapplication/pdf
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.replaces787en_NZ
dc.subjectbusiness succession planningen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectadviceen_NZ
dc.subjectSMEen_NZ
dc.subjectAccountantsen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleCHARTERED ACCOUNTANTS: KEY PLAYERS IN BUSINESS SUCCESSION PLANNING?en_NZ
dc.typeConference or Workshop Item (Paper)en_NZ
dc.description.versionUnpublisheden_NZ
otago.date.accession2009-12-07 19:47:35en_NZ
otago.openaccessOpen
dc.identifier.eprints866en_NZ
dc.description.refereedPeer Revieweden_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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otago.event.dates2 September 2009en_NZ
otago.event.placeWellington, New Zealanden_NZ
otago.event.typeconferenceen_NZ
otago.event.titleSEAANZ Conference,en_NZ
otago.relation.number15
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