La transmission de l'entreprise artisanale en Corse
Institution:
NiceDisciplines:
Directors:
Abstract EN:
As in many french countries, the firm transmission has become a concerning problem. More and more old firms close their cloors because of failed successions. Legal and fiscal advancements did not improve the situation. Aware of this context, these research works about corsican craftsman-made firms, tried to get off this frame of regulations (taxations) to identy other obstacles for transmission. Two kinds of obstacles have been listed in corsica : - outside obstacles produced by the historic heritage (miot judment) and economic context. - inside obstacles created by these craftsman-made firms structure, by their strong familu character and also by the psychological dimension of transmission for these managers. The very nature of these obstacles show well enough that, for small firms, the approach of this problem has to be considered on a psychological and economic level at the same time. This is what the following proposed model is attemphing to do. The analysis of the couple firm-craftsman help a better positioning of the approach for the transmission preparation of the manager as well as the adviser.
Abstract FR:
Comme dans beaucoup de regions francaises, la transmission d'entreprise est devenue un probleme preoccupant. De plus en plus d'entreprises "anciennes" ferment leurs portes pour cause de successions ratees. Les avancees juridiques et fiscales n'ont pas ameliore cette situation. Conscient de ce contexte general, ces travaux de recherche, portant sur les entreprises artisanales corses, ont essaye de sortir de ce cadre reglementaire (la fiscalite) afin d'identifier d'autres obstacles a la transmission. Deux sortes de freins ont ete recenses en corse : - des freins exogenes generes par l'environnement historique (arrets miot) et economique, - et des freins endogenes produits par la structure de ces entreprises artisanales, par leur caractere familial prononce et par la dimension "psychologique" de la transmission chez ces dirigeants. La nature meme de ces obstacles montrent que l'approche de ce probleme pour ces petites entreprises doit etre a la fois psychologique et economique. C'est ce que le modele preconise realise. L'analyse du couple entreprise-artisans permet de mieux positionner la demarche pour la preparation a la transmission du dirigeant comme cele du conseiller.