Talking about succession in stricto sensu post-graduate programs in Accounting

The issue of succession is an important topic and is a core concern of companies, especially in those characterized as family businesses. In this type of entity, questions related to the liquidity of existence, and to the founder's dream are more present, primarily due to the affective/emotional/professional involvement of the players in the process. Problems of succession are also pressing in nonfamily businesses. They are more dramatic in those with no successors ready to assume command and in state enterprises, in which they are also related to political and electoral processes. A successful succession process can be key to the endurance and perpetuation of an entity; that is, it is only through the process of succession that a business can expect to endure in the long run. Here, Alves da Cunha discusses succession in stricto sensu post-graduate programs in accounting.