Evidências da contabilidade e capacidades de absorção no processo de sucessão familiar e continuidade da atividade rural

• Published in: Revista de Economia e Sociologia Rural (RESR) 2023-01, Vol.61 (3), p.1-23
• Main Authors: Krüger, Cristiane, Machado, Fernanda Souto, Ceolin, Árthur Fagundes, Santos, Guilherme Godoy dos, Peiter, Ester Escalante
• Format: Article
• Language: Portuguese
• Subjects: Agribusiness; family businesses; potential absorption capacity; realized absorption capacity; succession in agribusiness
• ISSN: 1806-9479
• DOI: 10.22004/ag.econ.340934

Motivated by investigating succession aspects in agribusiness, we sought to analyze accounting and absorption capacities (potential and actual) as determinants for the process of family succession and the continuity of rural activity. The data were obtained through the application of rural producers in the central region of Rio Grande do Sul. The sample is composed of 200 respondents. Data analysis was performed through the evaluation of constructed data. Rural producers believe that succession is a process that occurs gradually, when the successor can assume the responsibilities, however, most do not have defined successors. In the validated model, accounting explains 10% of rural family succession, and accounting and potential absorption capacity explain 25.6% of the continuity of rural activity. This study reduces the gap in the scientific literature on accounting, absorption capacities, family succession, and continuity of rural activity, topics rarely discussed together. The research implies improving the management of rural properties in terms of family succession and continuity of rural activity, highlighting the practice of accounting with agribusiness. This also reflects in promoting the performance of the accounting professional class.