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The role of corporate governance and the involvement of the board of directors in the formulation of organisational strategy: evidence from Brazilian family businesses

Author

Listed:
  • Alex Eckert
  • Ana Cristina Fachinelli
  • Gisele Sartori
  • Anelise Pioner

Abstract

The purpose of this research is to understand how the board of directors (BOD) is involved in the formulation of strategy in Brazilian family organisations. This is an exploratory research study using a mixed method, made possible through a convergent parallel project. The results indicate that the individual attributes of the directors direct the BOD towards greater involvement in the formulation of strategy, thus exposing a perspective that starts from the individual and moves towards the collective. Furthermore, a process of maturation of the boards of directors was observed, indicating a gradual change focused on monitoring and strategy.

Suggested Citation

  • Alex Eckert & Ana Cristina Fachinelli & Gisele Sartori & Anelise Pioner, 2026. "The role of corporate governance and the involvement of the board of directors in the formulation of organisational strategy: evidence from Brazilian family businesses," American Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 9(3), pages 215-235.
    • Handle: RePEc:ids:amerfa:v:9:y:2026:i:3:p:215-235
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