...Cláudia Matias; Mário Franco Purpose This study aims to understand the role that family protocol can have in the succession planning process of family businesses. Design/methodology/approach For this purpose, the authors decided on a qualitative approach and performed an exploratory case study...

..., the main benefits of (increasingly) using management accounting should lie in codifying tacit knowledge, preparing for family and non-family succession, facilitating more fact-based decision-making and alleviating the production of proper information of non-family investors and creditors. Practical...