Family office: organizational structure of household wealth management

Authors

DOI:

https://doi.org/10.5965/2316419003032014013

Keywords:

family office, family governance, governance

Abstract

This paper reviewed publications about the family offices subject (organizational structures that manage the family wealth and provide all kinds of services for these families). This organizational structure can be used as part of the family governance plan. Family offices appeared initially to assist families in managing the product generated by the business: wealth. Currently, family offices can provide all kind of professional service. The results found by the analysis indicate that there are few scientific researches on family office, both international and nationwide. We analyzed a sample of 37 (thirty-seven) articles, of which 32 (thirty two) of them are international and five (5) are national authorship. The articles were written from 2001 to 2011. There is a predominance of opinionative researches (no scientific rigor) covering 70% (seventy percent) of the sample. Only 5% (five percent) presents a empirical approach. These results demonstrate that there is a gap to be filled with empirical research on family office both in Brazil and abroad.

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Author Biographies

Melissa Gerhard, University of Vale do Rio dos Sinos, UNISINOS, Brazil.

PhD in Accounting Sciences from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Has a Master’s degree in Accounting Sciences from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Graduated in Accounting Sciences at the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Carine de Oliveira, University of Vale do Rio dos Sinos, UNISINOS, Brazil.

PhD in Accounting Sciences from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Has a Master’s degree in Accounting Sciences from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

MBA in Corporate Finance and Value Organizations from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Graduated in Accounting Sciences at the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Professor at the University of Vale do Rio dos Sinos.

Clea Beatriz Macagnan, University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Postdoctoral fellow from the Massachusetts Institute of Technology, MIT, United States.

PhD in company creation, strategy, and management from the Universitat Autònoma de Barcelona - UAB, UAB, Spain.

Has a Master’s degree in Accounting Sciences from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Specialist in Marketing Administration from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Specialist in Economics and Political Philosophy from Escola Superior de Economia y Administración de Empresas, ESEADE, Argentina.

Graduated in Business Administration at the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Professor at the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

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Published

2014-09-10

How to Cite

Orth, C. de O., Gerhard, M., Oliveira, C. de, & Macagnan, C. B. (2014). Family office: organizational structure of household wealth management. Revista Brasileira De Contabilidade E Gestão, 3(5), 13–25. https://doi.org/10.5965/2316419003032014013

Issue

Vol. 3 No. 5 (2014)

Section

Articles

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Copyright (c) 2014 CAROLINE DE OLIVEIRA ORTH, Melissa Gerhard, CARINE DE OLIVERIA, CLEA BEATRIZ MACAGNAN

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