Evidenze empiriche sul ruolo del commercialista nella gestione del passaggio generazionale

This paper focuses on the role played by accountants in the management of succession process. Accountants are the main reference point for a lot of entrepreneurs and family businesses and they turn to him for a wide range of problems, including those related to succession. At the same time, literature shows some limits regarding accountants’ ability to solve succession related problems. In this contest, the aim of the study is to analyze accountant’s experience, attitude, behaviours and opinions towards succession. A questionnaire was employed to collect detailed information and a sample of 175 accountants responded. The research shows that accountants are mostly concerned with technical elements and solutions (so-called “hard” issues, concerning ownership transfer, fiscal and legal aspects, financing, etc.) and they are less careful about “soft” issues (i.e. relations and communication between family members). But dual nature of family businesses, where two different systems coexist – business and family –, needs to take into consideration both “hard” and “soft” issues. Our research confirms the need to address the succession process with an interdisciplinary approach and suggests accountants should create or be part of a multidisciplinary network of experts, able to pay sufficient attention to both “hard” and “soft” aspects of succession. If this solution can not be realized, it is important that each accountant is aware of all aspects of succession. It is also important that they are open to dialogue with other experts and to collaborate and integrate their skills and competencies to help (directly or indirectly) the family business to plan and manage every aspect of the succession process.