2021 Volume 2021 Issue 14 Pages 1-17
This study focuses on the problem of business succession in small and medium-sized enterprises which is expected to increase with the aging of the population. With this in mind, I will focus on the perspective of individual management and compare and consider it from the perspective of the management entity. Although it is a business succession approach, it is expected that it will help the business succession of professionals and professionals in the future, considering that there are similarities in terms of individual management, especially from the perspective of comparing medical doctors and tax accountants.