Accounting, Business, Management and Accounting, Management Information Systems
13
Scopus Publications
623
Scholar Citations
13
Scholar h-index
22
Scholar i10-index
Scopus Publications
Brazilian large family firms & non-Family firms: bridging regional context and top management team gender diversity Franciele Beck, Kyung eun Park, Jéssica Merco do Nascimento e Silva, Tatiane Meurer, Stephan Klaus Bubeck, Melania Riefolo, Jochen Baumgardt, Lech Suwala, Jan-Philipp Ahrens Review of Regional Research, 2025 The importance of family businesses in the global economic landscape is widely acknowledged, and initial progress has been made in exploring the interrelationship between family businesses and the contexts in which they operate. This study investigates the influence of family businesses, geographic location, and gender diversity within Brazilian companies. For this purpose, it uses an extensive database, encompassing over 2.8 million active Brazilian companies, and employs the Atalanta algorithm to identify family businesses. Using a logit model, the results reveal significant differences in gender diversity between family and non-family businesses, as well as variations between urban and rural areas. Theoretical contributions include advances in understanding the importance of the regional context in the management of family businesses, as well as expanding the debate on gender diversity in such business contexts. Practically, family businesses can adopt more inclusive policies to enhance their performance, especially in regions where gender diversity is still limited. Regional public policies that encourage inclusion could also promote the development and long-term sustainability of family businesses.
Organizational culture, generational involvement and entrepreneurial orientation components: a replication study Angélica Ferrari, Daniel Magalhães Mucci, Franciele Beck Journal of Entrepreneurship in Emerging Economies, 2024 Purpose This study aims to adopt a replication strategy based on Cherchem (2017), and hence this study investigates how generational involvement moderates the relationship between organizational culture and entrepreneurial orientation (EO) in Brazilian family businesses, disentangling each of the EO dimensions. Design/methodology/approach This study developed a survey with 107 Brazilian family businesses operating in the textile and clothing industries. Data were analyzed using structural equation modeling (SmartPLS-SEM). Findings The results for the direct paths indicate that clan and hierarchical cultures are positively related to EO. As for the moderating effect, only one generation of the family involved in management tends to stimulate a stronger relationship between the clan culture and the EO. In contrast, when multiple generations exist, the positive relationship between the EO hierarchical culture becomes stronger. Furthermore, this study found different relationships between organizational culture and each of the EO dimensions (proactiveness, innovativeness, risk-taking, competitive aggressiveness and autonomy) and differences in the moderating effect of generational involvement. Originality/value Unlike the findings of Cherchem (2017), the authors observed that, in addition to clan culture, hierarchical culture can also act as an enhancer of entrepreneurial strategies. On the other hand, generational involvement influences the relationship between organizational culture and the level of EO (and its dimensions), reinforcing those internal family characteristics that can foster entrepreneurial strategies in family businesses, whose findings align with Cherchem (2017). Moreover, it contributes to the investigation of each of the dimensions of EO separately.
CONTROL MECHANISMS AND STRATEGIC FLEXIBILITY OF FAMILY FIRMS Viviane de Senna, Adriano Mendonça Souza RAE Revista De Administracao De Empresas, 2023 RESUMO As criptomoedas são ativos com transações gerenciadas por novos métodos se comparados a transações tradicionais mediadas pelas bolsas de valores. A inserção desses ativos pode modificar o sistema econômico. O objetivo do estudo é analisar um conjunto de artigos publicados em bases de dados internacionais de conteúdo científico sobre criptomoedas e as relações com as bolsas de valores para compreender a evolução da temática ao longo do tempo. A consulta foi realizada nas bases Scopus e Web of Science. Foram analisados 196 artigos que indicaram como evolução temática algoritmos de aprendizagem, negociação eletrônica, mercado financeiro e digital. Os principais estudos focaram a investigação do comportamento das criptomoedas diante de variáveis mercadológicas, criptomoedas como porto seguro ou diversificação, análise dos preços e do impacto do valor emocional nas criptomoedas. Os artigos mais relevantes, a rede de citações e cocitações possibilitaram o conhecimento dos autores Baur et al., 2018; Ji et al., 2020; Peng et al., 2018; Symitsi & Chalvatzis, 2019; Urquhart, 2017.
The interface of organisational slack with innovation: a study of a textile company Franciele Beck, Ilse Maria Beuren International Journal of Business Innovation and Research, 2022 This research investigates how organisational slack is interrelated with innovation in a Brazilian company in the textile industry. A case study in an interpretative perspective was conducted gathering data through interviews and documents. We discuss the availability of qualified and experienced staff facilitated innovation. Slack of physical resources supported the company's expansion and innovation process. The financial slack enabled experimentation and allowed managers to assume the risk of failure involved in the innovation process. The slack of time contributed to completing tasks and building skills. The data also highlights that the company presents formal as well as informal mechanisms of control to plan, monitor and manage organisational slack to enable innovation. Those results should be analysed in the context of a growing company, and by a longitudinal process of slack creation.
Socioemotional Wealth and Entrepreneurial Orientation in Different Family Businesses’ Generational Stages Daniel Magalhães Mucci, Franciele Beck, Angélica Ferrari Bar Brazilian Administration Review, 2022 This study investigates the association between SEW and EO, considering the moderating role of the generation that is involved in family businesses, considering that EO might benefit from the entrepreneurial and affective attitudes of the first generations. We collected a survey with a final sample of 107 family firms from the textile and clothing manufacturing industry in Brazil. As data analyses, we employed variance-based structural equation modeling using SmartPLS. Our results provide evidence that SEW is positively associated with EO's three dimensions: innovativeness, proactiveness, and risk-taking; however, we only found a moderation effect of the generational stage for the relationship between SEW and innovativeness and risk-taking. We show that a high SEW effect on risk-taking is stronger for family firms in later generations than first generations. For higher levels of innovativeness, the level of SEW seems to be relevant only for later-generation family firms. We contribute to the literature on EO antecedents focusing on SEW and the differences in the generational stages. This study also provides insights into how family firms can nurture EO during different generational stage developments, considering family-centric nonfinancial goals.
Exploring the interdependence between gainsharing and performance evaluation in a credit union*,** Caroline da Silva, Crisiane Teixeira da Silva, Daniel Magalhães Mucci, Franciele Beck Revista Contabilidade E Financas, 2021 This study aims to investigate the interdependence between gainsharing and performance evaluation (objective and subjective) in a credit union. There is a recent debate on the interdependence between management control practices, which emerges from the discussion of control packages or systems. This study delves into this discussion by investigating the complementarity between gainsharing (group incentive modality) and performance evaluation in a credit union context, given the need for qualitative empirical studies on this phenomenon. This study is considered relevant because the joint use of management control practices can allow organizations to effectively mitigate control problems such as lack of direction, motivation, and competence. This research promotes insights into management control practices’ operation - given the discussion of complementarity between gainsharing, which is not a prevalent incentive system in most organizations - and objective and subjective performance evaluation. The methodology consists of a qualitative field study in a credit union using data collection, interviews, and access to documents analyzed using an interpretive approach. This research presents evidence on the phenomenon of interdependence between management control practices, adding to the literature by addressing different forms of complementarity between a group incentive system in the form of gainsharing and performance evaluation. It became evident that gainsharing reinforces the objective performance evaluation process by mitigating motivation and direction problems, while the subjective performance evaluation compensates the objective performance evaluation by shifting the focus of the evaluation to the individual's skills.
Influence of Family Culture on Enterprise Risk Management in Brazilian Companies Elisane Brandt, Márcia Zanievicz da Silva, Franciele Beck Revista De Administracao Contemporanea, 2021 Context: family involvement creates specific goals that include family interests and values, and is used to pursue the family’s vision, creating effective corporate governance and risk management practices. Objective: our objective is to evaluate the relationship between family influence and enterprise risk management in Brazilian family businesses. Method: data from 142 family businesses was analyzed using descriptive statistics and structural equation modeling. The construct of enterprise risk management comprised: identification, evaluation, response, and communication. Family influence was captured by power, experience, and culture. Results: the results broaden the understanding that, among the three family dimensions investigated, culture is the one that better explains risk management practices. Conclusions: we concluded that the higher the level of family culture, the higher the level of attention to enterprise risk management.
Life cycle stages and Brazilian family business profiles FÁBIO FREZATTI, DIÓGENES DE SOUZA BIDO, DANIEL MAGALHÃES MUCCI, FRANCIELE BECK RAE Revista De Administracao De Empresas, 2017 RESUMO As características distintivas das empresas familiares, como a influência exercida pela família, adicionam complexidade aos modelos de ciclo de vida organizacional. Esta pesquisa analisa a relação entre os estágios do ciclo de vida organizacional (Lester, Parnell, Carraher, & Pamell, 2003) e os elementos de influência da família na empresa no modelo F-PEC (Poder, Experiência e Cultura). O estudo foi desenvolvido por meio de amostra de 117 empresas familiares brasileiras, sem a participação de empresas com ações negociadas em bolsa, e tratamento estatístico por meio de modelo de equações estruturais. Como achados, pode-se dizer que os elementos do F-PEC foram parcialmente identificados na amostra. O poder indica o controle da empresa pela família; a experiência indica o papel das diferentes gerações; e a cultura, os valores dos controladores. Em particular, deve ser destacado que, no nascimento, o poder e a cultura têm papéis importantes; na maturidade, a experiência e a cultura se destacam; e, no rejuvenescimento, o poder e a cultura foram identificados como caracterizadores. Em termos de artigo exploratório, contribui para o entendimento das organizações, proporcionando indicações para o desenvolvimento de análises comparativas e a atuação sobre as variáveis que proporcionam o planejamento de migração para estágios mais desejáveis, como crescimento, maturidade e rejuvenescimento.
Analysis of impact of the subprime crisis in the Brazilian agribusiness firms listed on BM&FBovespa Custos E Agronegocio, 2013
RECENT SCHOLAR PUBLICATIONS
Brazilian large family firms & non-family firms: Bridging regional context and top management team gender diversity F Beck, K Park, J Merco do Nascimento e Silva, T Meurer, SK Bubeck, ... Review of Regional Research 45 (1), 185-220 , 2025 2025 Citations: 2
CONSELHO DE ADMINISTRAÇÃO NA FLEXIBILIDADE ESTRATÉGICA DE EMPRESAS FAMILIARES CW Weissmantel, T Meurer, N Hein, F Beck Anais do IV International Conference in Management and Accounting–ICMA, VII … , 2025 2025
Pentágono da Qualidade em Pesquisas:: Uma abordagem para vários ciclos da construção do conhecimento F Frezatti, APC da Cruz, E Junqueira, DM Mucci Revista de Educação e Pesquisa em Contabilidade (REPeC) 18 (4) , 2024 2024 Citations: 2
Organizational culture, generational involvement and entrepreneurial orientation components: a replication study A Ferrari, DM Mucci, F Beck Journal of Entrepreneurship in Emerging Economies 16 (4), 868-890 , 2024 2024 Citations: 8
Constitution of budgetary slack in the budgetary planning and control process: evidence from two family businesses VR da Silva, EA Leal, F Beck Revista Contemporânea de Contabilidade 21 (55), 5 , 2024 2024
Funções de Avaliação de Desempenho e Forecasting eo Valor Percebido com o Orçamento DM Mucci, F Beck, F Frezatti Advances in Scientific and Applied Accounting 16 (3), 009-022/023-036 , 2023 2023 Citations: 1
Práticas de liderança em empresas familiares: um olhar fenomenográfico T Meurer, F Beck REAd. Revista Eletrônica de Administração (Porto Alegre) 29 (02), 443-473 , 2023 2023 Citations: 3
Performance evaluation and forecasting functions and the perceived value of the budget. D Magalhães Mucci, F Beck, F Frezatti Advances in Scientific & Applied Accounting 16 (3) , 2023 2023 Citations: 2
CONTROL MECHANISMS AND STRATEGIC FLEXIBILITY OF FAMILY FIRMS/Mecanismos de controle e flexibilidade estrategica das empresas familiares Mecanismos de control y flexibilidad … CW Weissmantel, F Beck, DM Mucci RAE 63 (4), NA-NA , 2023 2023
Mecanismos de controle e flexibilidade estratégica das empresas familiares CW Weissmantel, F Beck, DM Mucci Revista de Administração de Empresas 63 (4), e2022-0082 , 2023 2023 Citations: 1
The impact of the management control system on the family business’ intention to maintain the organization for future generations F Frezatti, D de Souza Bido, DM Mucci, F Beck, APC da Cruz Journal of the Knowledge Economy 14 (2), 1145-1176 , 2023 2023 Citations: 20
Meaning and Practice of Tradition within Long-lasting Family Businesses: a Phenomenographic Enquiry E Conz, F Beck, D Mucci, T Meurer BACK TO THE CORE Addressing Paradoxes and Ambiguities in Family Business … , 2023 2023
LEADERSHIP PRACTICES IN FAMILY BUSINESSES: A PHENOMENOGRAPHIC VIEW T Meurer, F Beck REAd. Revista Eletrônica de Administração (Porto Alegre) 29, 443-473 , 2023 2023
Control mechanisms and strategic flexibility of family firms CW Weissmantel, F Beck, DM Mucci Revista de Administração de Empresas 63, e2022-0082 , 2023 2023 Citations: 3
Essence taxonomy of Brazilian family businesses and conceptual implications for governance strategy F Frezatti, DS Bido, DM Mucci, F Beck Journal of Management and Governance 26 (3), 813-849 , 2022 2022 Citations: 18
Socioemotional wealth and entrepreneurial orientation in different family businesses’ generational stages DM Mucci, F Beck, A Ferrari BAR-Brazilian Administration Review 19 (02), e210053 , 2022 2022 Citations: 12
The interface of organisational slack with innovation: a study of a textile company F Beck, IM Beuren International Journal of Business Innovation and Research 29 (3), 326-347 , 2022 2022 Citations: 3
Institucionalização de hábitos e rotinas na implementação do sistema público de escrituração digital em uma prestadora de serviços contábeis V dos Santos, JS Cardoso, F Beck, IM Beuren Enfoque: Reflexão Contábil 41 (1), 147-163 , 2022 2022 Citations: 3
Influência da Cultura Familiar no Gerenciamento de Risco Empresarial em Empresas Brasileiras E Brandt, MZ Silva, F Beck Revista de Administração Contemporânea 25, e190082 , 2021 2021 Citations: 1
Influence of family culture on enterprise risk management in Brazilian companies E Brandt, MZ Silva, F Beck Revista de Administração Contemporânea 25 (06), e190082 , 2021 2021 Citations: 10
MOST CITED SCHOLAR PUBLICATIONS
Estágios do ciclo de vida e perfil de empresas familiares brasileiras F Frezatti, D Bido, DM Mucci, F Beck RAE-Revista de Administração de Empresas 57 (6), 601 , 2017 2017 Citations: 93
Fatores que influenciam o processo ensino-aprendizagem na percepção de discentes do curso de ciências contábeis F Beck, RB Rausch Contabilidade Vista & Revista 25 (2), 38-58 , 2014 2014 Citations: 68
Percepções sobre a criação de reservas orçamentárias em processo orçamentário participativo F Frezatti, F Beck, JO da Silva Revista de Educação e Pesquisa em Contabilidade (REPeC) 7 (4) , 2013 2013 Citations: 39
Fatores de risco evidenciados pelas maiores empresas listadas na BM&FBOVESPA RC Klann, F Kreuzberg, F Beck Revista de Gestão Ambiental e Sustentabilidade 3 (3), 78-89 , 2014 2014 Citations: 36
Orçamento Base Zero: um estudo de caso sob a perspectiva da Teoria Institucional F Kreuzberg, F Beck, CEF Lavarda Contabilidade Vista & Revista 27 (3), 32-60 , 2016 2016 Citations: 30
Satisfação dos estudantes do curso de Ciências Contábeis: estudo em Universidades Públicas de Santa Catarina PR da Cunha, G Gomes, F Beck Contabilidade Vista & Revista 27 (1), 42-62 , 2016 2016 Citations: 22
The impact of the management control system on the family business’ intention to maintain the organization for future generations F Frezatti, D de Souza Bido, DM Mucci, F Beck, APC da Cruz Journal of the Knowledge Economy 14 (2), 1145-1176 , 2023 2023 Citations: 20
Essence taxonomy of Brazilian family businesses and conceptual implications for governance strategy F Frezatti, DS Bido, DM Mucci, F Beck Journal of Management and Governance 26 (3), 813-849 , 2022 2022 Citations: 18
Evidenciação do ativo imobilizado nas empresas do setor de bens industriais da BM&FBovespa S Viviani, F Beck, RJ Hall, RC Klann Enfoque: Reflexão Contábil 33 (3), 21-34 , 2014 2014 Citations: 18
Efeitos mediadores do capital psicológico e da síndrome de burnout na relação entre participação orçamentária e desempenho gerencial D Schlup PQDT-Global , 2018 2018 Citations: 16
Life cycle stages and Brazilian family business profiles/ESTAGIOS DO CICLO DE VIDA E PERFIL DE EMPRESAS FAMILIARES BRASILEIRAS/Etapas del ciclo de vida y perfil de las empresas … F Frezatti, DS Bido, DM Mucci, F Beck RAE 57 (6), 601-620 , 2017 2017 Citations: 14
Participação e constituição de reservas orçamentárias: o papel moderador da incerteza do ambiente externo DA Peyerl, F Beck, DM Mucci Advances in Scientific and Applied Accounting 13 (1), 23-43 , 2020 2020 Citations: 13
Interesses compartilhados afetam a veracidade dos orcamentos? IM Beuren, F Beck, F Popik Revista Contabilidade & Finanças 26, 11-26 , 2015 2015 Citations: 13
Remuneração variável dos empregados versus aspectos organizacionais das maiores sociedades anônimas do Brasil IM Beuren, F Beck, JO da Silva Revista Economia & Gestão 12 (29), 62-97 , 2012 2012 Citations: 13
Socioemotional wealth and entrepreneurial orientation in different family businesses’ generational stages DM Mucci, F Beck, A Ferrari BAR-Brazilian Administration Review 19 (02), e210053 , 2022 2022 Citations: 12
Mediating effects of psychological capital and burnout syndrome on the relationship between budgetary participation and management performance D Schlup, F Beck, VCS Zonatto Advances in Scientific and Applied Accounting 14 (1), 297-314 , 2021 2021 Citations: 12
Análise da estrutura de propriedade das empresas listadas no ISE por meio da aplicação de Redes Sociais AC Dani, F Beck, PS Almeida-Santos, CEF Lavarda Revista de Educação e Pesquisa em Contabilidade 7 (3) , 2013 2013 Citations: 12
Influence of family culture on enterprise risk management in Brazilian companies E Brandt, MZ Silva, F Beck Revista de Administração Contemporânea 25 (06), e190082 , 2021 2021 Citations: 10
Configurações do processo orçamentário: análise de empresas que atuam no Brasil DM Mucci, F Beck, F Frezatti Revista de Educação e Pesquisa em Contabilidade (REPeC) 15 (1) , 2021 2021 Citations: 10
Preservação da riqueza socioemocional e a profissionalização em empresas familiares AC Ames, JG Nolli, F Beck, DM Mucci Race: revista de administração, contabilidade e economia 19 (3), 513-536 , 2020 2020 Citations: 10
