6. Conclusie
6.5 Toekomstig onderzoek
De resultaten van dit onderzoek wijzen uit dat een proces van bedrijfsopvolging invloed heeft op de ontwikkeling van MA toepassingen. De uiteenlopende situaties van dit onderzoek zorgen voor een lage mate van generalisatie. Toekomstig onderzoek zal daarom de resultaten van deze analyse moeten toetsen binnen soortgelijke situaties. Deze situaties kunnen gelijk zijn op het gebied van bedrijfstypologie, karakteristieken van de opvolging, het aantal opvolgers, externe opleiding en werkervaring en de mate van MA ontwikkeling.
38
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44
Bijlagen
Vragenlijstfamiliebedrijfopvolging en management accounting
ontwikkeling.
Integratie van tweede generatie binnen het bedrijf
1. Wanneer is de tweede generatie het bedrijf binnen getreden?
2. Is de tweede generatie specifiek begonnen op een positie binnen het bedrijf (opvolging) 3. Wat was het streven/de ambitie van de tweede generatie?
4. Was opvolging vanaf het binnentreden al de achterliggende gedachte?
5. Wanneer viel de keuze/het besluit voor de opvolging door de tweede generatie (meerdere/één) 6. Welke specifieke eigenschappen zijn er voor het leiden van het bedrijf?
7. Lag/ligt de visie van beide generaties op één lijn?
8. Is er extra aandacht besteed in het integreren van de tweede generatie? Hoe is het aanloopproces verlopen en wat is daar voorgevallen?
1.Wanneer is er begonnen met het plannen van de opvolging? 2.Wat is er precies gepland voor het opvolgingstraject?
3. Is er een rolverdeling afgesproken op het moment dat de opvolger binnen het MT kwam? 4. Hoe uitgebreid is er gesproken over de opvolging? (privé/zakelijk)
5. Zijn er conflicten geweest rond het proces? 6. Waar liep het proces het lastigste en waarom?
7. Waar was zichtbaar dat een van de partijen te weinig kennis had rond het proces? Veranderingen in het bedrijf na de overgang
1. Op welk gebied hebben zich de grootste veranderingen voorgedaan? 2. Waar hadden achteraf (meer) veranderingen moeten plaats vinden? 3. Was er een duidelijke visie of strategie voor na de overgang?
4. Waren zaken binnen het bedrijf die relatief nog te onbekend waren? 5. Is er sprake geweest van een modernisering/automatisering? 6. Welke bronnen van informatie zijn ontwikkeld na de opvolging?
7. Welke onderdelen van de organisatie waren relatief onder georganiseerd? 8. Welke ontwikkelingen staan er voor de nabije toekomst op de planning? Ontwikkeling van het informatiesysteem.
1. Welke mate van informatiesystemen toepassing is gebruikelijk in de branche? 2. Welke rol vervulde het informatiesysteem voor de opvolging?
3. Wanneer werd de ontwikkeling van een informatiesysteem van belang? 4. Waar kwam de impuls voor de ontwikkeling vandaan?
5. Vervult het systeem de rol zoals deze bedoeld was?