Predicting the growth of high-growth SMEs: evidence from family business firms

What exists in academia on work stress in accounting professionals: a bibliometric analysis

This study aims to fill a gap in the literature by conducting the scientific and bibliometric mapping of work stress in accounting professionals, using a methodological trilogy that contributes to this topic, namely the application of the ROC curve, Prisma and R bibliometric tools. Through the analysis of a sample of 103 articles, it was found that, in order to avoid and/or overcome the levels of stress in accountants, the following factors should be taken into account: (1) a high engagement with work, (2) reduced self-efficacy perception in the decision-making process, (3) adverse consequences in the management process, and (4) high-stress levels embedded in the individual's personality. Thus, it will be necessary for the accountant to apply strategies and change the way he/she works and perceives the work, avoiding stress levels and irreversible health damage. In addition, the importance of resilience in the professional context and mindfulness may prevent high levels of stress and maybe the subject of future research.

The Analysis of Company Growth Determinants Based on Financial Statements of the European Companies

The primary aim of this paper is to determine the indicators that have an influence on the company growth in the field of agriculture, forestry, and fisheries during the six-year period (2014–2019). This sector is very important for sustainable development, bearing in mind the need to preserve natural resources, i.e., land, water, plant, and animal resources. Sustainable development of this sector is of satisfactory technical-technological development, economically sustainable, and socially acceptable. The sample consists of 1333 observations of active companies on the European market. Multiple regression analysis was used in order to thoroughly analyze the variables of growth. The obtained results showed that company size has a negative impact on growth, while return on assets and leverage have a positive impact on growth. The impact of these variables was statistically significant. Along with the influence of observed determinants based on data from financial statements, the future growth and development of companies in this sector will certainly depend on the volume of investments, pricing policy, credit and natural conditions, agricultural policy measures, and adequate institutional support through the provision of financial support and encouragement of exports of products. Institutional incentives for more intensive integration of the agriculture, forestry, and fisheries sector are aimed at achieving the concept of integrated sustainable development.

Passing on the legacy: exploring the dynamics of succession in family businesses in Pakistan

Purpose

By taking the theory of entrepreneurial legacy as the baseline, this study explores the various aspects of succession planning in indigenous family businesses especially the role of female family members in succession and conflicts in family businesses.

Design/methodology/approach

The study is qualitative in nature and adopts narrative inquiry to explore the aspects of succession planning. In doing so, the study utilizes an in-depth interviewing technique with nine participants who run their family-owned firms which are mostly in their second or third generation for analysis.

Findings

The findings are concurrent with the literature that indicates a lack of strategic succession planning although ordinary or natural succession does occur in some firms. The study also reports a lack of consideration for female members in succession, daughters in particular, for traditional family firms (FFs) in contrast to entrepreneurial FFs.

Research limitations/implications

The study has many implications for family-owned firms in Pakistan as they need to align their family business with the theory of entrepreneurial legacy and its three strategic activities in order to ensure the longevity of their business.

Originality/value

Exploring how succession planning takes place in family indigenous family businesses and what is the role of female family members in succession and conflicts in family businesses are original contributions of this study.