Welche Überzeugungen und Werte beeinflussen das unternehmerische Handeln in Familienunternehmen? Eine stakeholderorientierte Analyse in Bestattungsunternehmen

Family firms are the backbone of many economies in the world and are characterised by specific value systems that significantly influence entrepreneurial action. The family firm literature emphasises this relevance, but shows a heterogeneous picture with regard to the religious and secular sources of values. The aim of this paper is the differentiated analysis of values in family firms and their influence on entrepreneurial action from an interdisciplinary perspective. The focus here is on family-run funeral homes, which are particularly sensitive to values. Within the framework of a qualitative-empirical interview study, family-run funeral homes are examined on the basis of the conceptual considerations of the secularisation theory or the post-secular society as well as the stakeholder theory. The results show to what extent values provide an orientation for entrepreneurial action and how values influence business relations with stakeholders. This contribution expands the discourse with an interdisciplinary approach and shows original evidence for family firms.