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@inproceedings{9381,
author = {Kubíčková, Dana and Jindřichovská, Irena and Nulíček, Vladimír},
address = {Sevilla},
booktitle = {ICERI2021 Proceedings},
doi = {http://dx.doi.org/10.21125/iceri.2021},
editor = {IATED Academy},
keywords = {Family firms, risk aversion, financial literacy, business model.},
language = {eng},
location = {Sevilla},
isbn = {978-84-09-34549-6},
note = {ve WoS zatím nevloženo ; žádný soubor},
pages = {100-110},
publisher = {ICERI},
title = {Family Firms and Financial Literacy II},
year = {2021}
}
TY - JOUR
ID - 9381
AU - Kubíčková, Dana - Jindřichovská, Irena - Nulíček, Vladimír
PY - 2021
TI - Family Firms and Financial Literacy II
PB - ICERI
CY - Sevilla
SN - 9788409345496
N1 - ve WoS zatím nevloženo ; žádný soubor
KW - Family firms, risk aversion, financial literacy, business model.
N2 - The business model of family firms as a special type of economic subjects usually differs from the profit orientation model. On the other hand, the family character of the firm´s management does not allow to solve the financial matter with adequate knowledge and attention. This paper aims to reveal how family firms manage their finances and what is the level of the financial literacy that is reflected in it. In our study we employ the case study method. Using the semi-structured interviews with open-ended questions in personal discussion we tried to analyse how are solved typical situations of financial management in four family firms. Our findings reveal that financial matters are not the core of the interest of the family firms´ owners. Investigated firms pay only a little attention to financial issues, such as budget preparation or assessment of achieved results, financial structure and other areas of financial management. To cover the tasks of the firm finances they use their own expertise and views. Only in one company was the education of the second generation targeted at the field of economics, but with a focus on marketing. In all examined companies the finance and financial gain were not the primary point of interest. In the decision making they tend to be conservative. The level of financial literacy depends on the education of family members and also on their business expertise gained before. Financial information is mostly associated with accounting (mostly outsourced) and tax liability.
ER -
KUBÍČKOVÁ, Dana, Irena JINDŘICHOVSKÁ a Vladimír NULÍČEK. Family Firms and Financial Literacy II. In IATED Academy. \textit{ICERI2021 Proceedings}. Sevilla: ICERI. s.~100-110. ISBN~978-84-09-34549-6. doi:10.21125/iceri.2021. 2021.
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