Efeito da gestão familiar na avaliação do desempenho da empresa: evidências do Brasil

Brandt, Elisane; Kroenke, Adriana; Pletsch, Caroline Sulzbach

doi:10.16930/2237-7662/rccc.v17n52.2727

Cited by 4 publications

(6 citation statements)

References 46 publications

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“…Nesse sentido, Atkinson et al (2008) e Maheshwari e Maheshwari (2021) apontam que a contabilidade gerencial é uma ferramenta capaz de maximizar os resultados por meio de informações que auxiliam no processo decisório e que, consequentemente, pode gerar melhorias no desempenho organizacional. No que diz respeito às empresas familiares, de acordo com Brandt et al (2018), a característica dessas empresas pode afetar o desempenho, visto que o conselho da maioria delas é formado por membros da família. Assim, indiretamente, essa configuração, ligada à informalidade dos processos gerenciais, afeta o desempenho das empresas familiares, como é o caso das empresas hoteleiras investigadas neste estudo.…”

Section: Contabilidade Gerencialunclassified

CONTABILIDADE GERENCIAL: Análise das práticas e benefícios para empresas hoteleiras da Serra do Tepequém

MELO¹,

Filho²,

Araújo

et al. 2023

RECAT

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A pesquisa tem como objetivo investigar as práticas de contabilidade gerencial em pequenos negócios de hotelaria da Serra do Tepequém. Para tanto, realizou-se pesquisa com abordagem quantitativa descritiva, utilizando como procedimentos a pesquisa de levantamento. Extrai-se dos dados que os respondentes concordam em média à respeito do impacto financeiro causado em seus empreendimentos em razão da pandemia da Covid-19, ao passo que estes são indiferentes quando questionados sobre ferramentas utilizadas e até mesmo sobre a participação de um profissional da área contábil. Por fim, no que se refere aos benefícios que a contabilidade gerencial pode fornecer aos empreendimentos pesquisados, houve concordância por parte dos respondentes. Com isso, a presente pesquisa revela que a contabilidade gerencial no setor hoteleiro da região ainda é pouco explorada, apesar de haver concordância de que esta resulta em benefícios para os empreendimentos.

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Section: Contabilidade Gerencialunclassified

CONTABILIDADE GERENCIAL: Análise das práticas e benefícios para empresas hoteleiras da Serra do Tepequém

MELO¹,

Filho²,

Araújo

et al. 2023

RECAT

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“…Moreover, Poutziouris et al (2015) 2017) realized that family businesses outperformed non-family firms, mostly due to the presence of the company's founder. When studying Brazilian firms, Brandt et al (2018) found that family ownership was positively related to ROA, arguing that an increase in family ownership can trigger an increase in performance, which indicates that the family has greater motivation to maximize business performance because their wealth is tied to it. However, the authors found that this variable do not significantly impact return on equity (ROE) and Tobin's Q.…”

Section: Family Structure and Performancementioning

confidence: 99%

“…Specifically, there are ten Brazilian family companies in the top 500 (Robertsson et al, 2021). Some researchers approached the performance of family firms in Brazil, such as Caixe and Krauter (2013), with data from 2001 to 2010; Degenhart et al (2016), who analyzed 32 family firms of the cyclical consumption sector from 2008 to 2012; Goes et al (2017), who used data only from 2013; Brandt et al (2018), who also studied firms of the cyclical consumption sector, but from 2012 to 2016; Lunardi et al (2020), who analyzed the performance of firms during the 2012 crisis; and Almeida and Flach (2020), who studied firms listed on the Brazil 100 Index (IBrX100) from 2012 to 2016.…”

Section: Introductionmentioning

confidence: 99%

“Family business”: Does the family structure affect the performance of listed companies?

Valcanover

Sonza

2023

RAM, Rev. Adm. Mackenzie

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Purpose: This paper sought to verify the influence of family structure on the performance of family companies listed in Brazil between 2010 and 2017. We also analyzed the impact of monitoring and duality on the performance of these companies. Originality/value: The relevance of the study is found mainly in the use of unusual variables, such as the participation of founders and descendants as shareholders, on the boards of directors, and as chief executive officers (CEOs), since it was not possible to identify any study in Brazil that addressed family participation in a fragmented way, separating the effects caused by founders and descendants, giving greater depth to the issue. In addition, it generates interest to the most varied audiences, including shareholders, regulators, analysts, and investors who have a specific interest in how family structures affect the performance of companies. Design/methodology/approach: Data related to shareholders, composition of the boards of directors, executives, family ties, founding families, founders, descendants, and financial performance were used in the research. An unbalanced data panel was analyzed through the generalized method of moments (GMM). Findings: A positive effect of monitoring and duality on the firms’ performance was verified. The impact of family structure on performance was ambiguous. Founders and descendants that were CEOs or were working in management had positive and negative effects on the performance measures. Additionally, the participation of founders on the board of directors negatively impacted the performance. Finally, it was observed that family ownership positively impacts the firms’ performance, suggesting that families look after the companies.

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“…In addition, despite an extensive screening of multiple databases to identify papers that have discussed the antecedents of FB performance, there is little evidence regarding Brazilian FBs (Beuren, Politelo, & Martins, 2016;Brandt, Kroenke, & Pletsch, 2018;Wagner et al, 2015). For instance, Brazilian FBs have a higher sense of tradition and heritage than Anglo-Saxon FBs (Frezatti, Bido, Mucci, & Beck, 2017;Gupta & Levenburg, 2010) and face particular governance challenges that might affect their performance (Instituto Brasileiro de Governança Corporativa [IBGC], 2019).…”

Section: Open Accessmentioning

confidence: 99%

Stewardship-oriented Culture and Family Firm Performance: A Study on the Moderating Effects in an Emerging Economy

Mucci

Frezatti

Jorissen

et al. 2020

BAR, Braz. Adm. Rev.

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Prior literature has provided inconclusive evidence on the effects of family involvement in management (FIM) on family business (FB) performance. However, so far in the literature, there have been very few attempts to investigate FIM and family essence simultaneously as antecedents of FB performance. Therefore, we address this gap by studying how a stewardship-oriented culture (being a feature of FB essence) moderates the relationship between FIM and FB performance. We test our hypotheses with the Structural Equation Modeling technique using survey data in combination with archival data on a sample of 69 medium and large private Brazilian FBs. We find that a stewardship-oriented culture makes the relationship between a family CEO and FB performance weaker and observe that a stewardship has no moderating effect on the relationship between FIM and FB performance. These findings contradict prior literature on the beneficial role of stewardship in family-managed FB. Only in case of a nonfamily CEO, a stewardshiporiented culture positively moderates the relationship with FB performance. In addition, our study reveals a U-shaped nonlinear relationship between the level of FIM and FB performance, which is consistent with recent literature on the existence of faultlines derived from heterogeneous TMT and the impact on firm outcome.

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Efeito da gestão familiar na avaliação do desempenho da empresa: evidências do Brasil

Cited by 4 publications

References 46 publications

CONTABILIDADE GERENCIAL: Análise das práticas e benefícios para empresas hoteleiras da Serra do Tepequém

CONTABILIDADE GERENCIAL: Análise das práticas e benefícios para empresas hoteleiras da Serra do Tepequém

“Family business”: Does the family structure affect the performance of listed companies?

Stewardship-oriented Culture and Family Firm Performance: A Study on the Moderating Effects in an Emerging Economy

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