Global Mapping of Risks in Family Businesses

Ilyass Taki; Badr Habba; Taib Berrada El Azizi

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Global Mapping of Risks in Family Businesses

机译：家庭企业风险的全球映射

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摘要

This study aims to approach the potential risks of the family businesses, on the basis of extensive literature and theoretical researches. This paper first provides a global overview that summarize the key literature of the family business risks, categorized according to their specificities. Subsequently, the risk mapping framework proposed is inspired by the internal control objectives (Note 1) suggested by the COSO 1 and 2 standards. This helped draw a global mapping of risks that therefore constitutes a first global risk mapping in literature, which are likely specific to this type of business. The result of our paper aims to enrich the theory and help managers to anticipate and manage family business risks.

机译：本研究旨在在广泛的文学和理论研究的基础上接近家庭企业的潜在风险。本文首先提供了全球概述，总结了家庭业务风险的关键文献，根据其特殊性进行分类。随后，建议的风险映射框架是由COSO 1和2标准建议的内部控制目标（注1）的启发。这有助于绘制全球风险映射，从而构成文献中的第一个全球风险映射，这可能是这种类型的业务。我们的论文的结果旨在丰富该理论，并帮助管理人员预测和管理家庭企业风险。

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《International Journal of Business and Management》 |2021年第8期|共15页
作者
Ilyass Taki; Badr Habba; Taib Berrada El Azizi;
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中图分类经济计划与管理;
关键词
riskscategorizationmappingrisk areasfamily business;

机译：RisksCategorizationMappingRisk aroupsfamily Business.;

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Global Mapping of Risks in Family Businesses

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