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Abstract
The number of family businesses has increased in Argentina. Family businesses have traditionally been described according to their size and ownership. We propose an alternative model which takes account of psycho-social variables as they permeate legal, administrative/accounting, technological/commercial variables. A case study of a fourth generation, family tobacco distribution firm is presented, highlighting the roles of these different variables and the importance of the family life script for understanding the progress of the firm. A major issue arising out of our work, and illustrated in the case study, is linked to the fact that around 70% of founders of family firms resist the delegation of power and the preparation of a succession plan. Other problems exist in relation to resistance to change regarding training and professionalization of the companies.