204 Int. J. Entrepreneurship and Small Business, Vol. 34, No. 2, 2018
Copyright © 2018 Inderscience Enterprises Ltd.
The succession process from the perspective of
financial institutions: a focused view on external
vs. internal succession
Mario Situm*
Institute for Corporate Restructuring,
University of Applied Sciences Kufstein,
Andreas Hofer-Straße 7, 6330 Kufstein, Austria
Email: mario.situm@fh-kufstein.ac.at
*Corresponding author
Stefan Märk
Institute for Business Administration and Entrepreneurship,
University of Applied Sciences Salzburg,
Urstein Süd 1, 5412 Puch/Salzburg, Austria
Email: stefan.maerk@fh-salzburg.ac.at
Abstract: Financial institutions remain the backbone of the European financial
market. Their core business is the receipt of compensation for lending money
to companies. However, the decision to lend is not the result of a simple
process. Different types of risk have to be considered, in particular for family
businesses. This paper approaches analysis of this topic in an interesting
new way: combining aspects of financial theory and associated risks with the
various types of internal and external succession. Financial institutions were
asked to share their preferences concerning internal and external succession
across a range of different associated issues. This paper provides the results of
this financial institution survey as well as a comparison to existing literature. It
also includes the applied combination of crises in family businesses with their
succession process, moving towards an idea to determine an optimal moment
for succession. Indeed, this optimal moment could be connected to recognised
financial theories currently in existence.
Keywords: financial institutions; management buy-out/management buy-in;
MBO/MBI; family business; succession process.
Reference to this paper should be made as follows: Situm, M. and Märk, S.
(2018) ‘The succession process from the perspective of financial institutions:
a focused view on external vs. internal succession’, Int. J. Entrepreneurship
and Small Business, Vol. 34, No. 2, pp.204–232.
Biographical notes: Mario Situm is a Professor for Corporate Restructuring at
University of Applied Sciences, Kufstein, Austria. He has previously worked in
the banking industry for ten years and is currently involved in research
concerning strategic controlling, risk management, crisis and insolvency
prediction and family businesses.