Executive Summary

Yashmin Meirelles Oliveira Araujo; Gilmar Martinelli Junior

Summary prepared by the ResumeAI tool, an artificial intelligence solution developed by the Pecege Institute focused on synthesis and writing.

The Brazilian economic scenario is markedly influenced by the expressive representativeness of family businesses, which constitute approximately 90% of the country’s enterprises, according to PwC (2023) data. Within this vast universe, micro and small family businesses account for about 70% of organizations and concentrate more than half of formal jobs. However, despite their significant impact on income and job generation, many of these companies face a turning point characterized by stagnation, with limited growth and difficulty in attracting new clients, a challenge often associated with informality in decision-making processes and the absence of clear management mechanisms, as pointed out by Rosa and Freitas (2011).

In this context, Meirelles Contabilidade, a family business founded in 2000 by the patriarch, exemplifies the challenges inherent in this business model. With 15 employees and a portfolio of 40 corporate clients and 65 individual clients, the company, throughout its history, has experienced periods of expansion, but these were isolated and not accompanied by consistent strategies that could sustain long-term growth. The ownership structure, composed of the 73-year-old founder and his two sons, aged 49 and 26, reflects the family dynamic which, while it can strengthen the sense of ownership, can also generate fragilities if there is no structured organizational culture.

The analysis of Meirelles Contabilidade’s situation revealed that the main internal weakness lies in the absence of a formalized organizational culture, which limits the company’s ability to grow and adapt in an increasingly professionalized competitive environment. This gap hinders strategic alignment, clear definition of responsibilities, and continuous organizational development. Informality, although common in family businesses, as described by Chua, Chrisman, and Sharma (1999), becomes an obstacle when the organization seeks expansion and professionalization, requiring a more structured approach to management and strategic decisions.

The in-depth diagnosis, using the Ishikawa diagram to identify the causes of the central problem of “lack of organizational culture”, revealed four critical variables, based on Neff’s (2015) study, that directly impact the performance and sustainability of family businesses. The first main cause identified was the absence of a shared vision. At Meirelles Contabilidade, there was never a formal definition of mission, vision, and values, nor data that allowed measuring the degree of alignment of the organization’s members around a common future, which is fundamental to promoting cohesion and commitment to collective objectives, according to Neff (2015).

The second main cause was the lack of role clarity. The company does not have formalized instruments or practices that ensure an explicit division of functions, responsibilities, and limits of action between managers and employees. This lack of clarity is a critical factor in family businesses, as it can generate conflicts, overlap of activities, and compromise the efficiency of internal processes, according to Neff (2015). The absence of a formal structure for responsibilities contributes to inefficiency and difficulty in scaling operations.

The third main diagnosed cause was the lack of trust in management. There are no formalized and independent mechanisms at Meirelles Contabilidade that allow testing or measuring the level of credibility and legitimacy attributed by the organization’s members to the leadership. Trust, according to Neff (2015), is built through consistent management practices, transparency in communication, and coherence between discourse and action. The absence of these mechanisms hinders the construction of a solid work environment of mutual support, negatively impacting employee engagement.

Finally, the fourth main cause identified was a deficiency in professional networking. The company lacks instruments to assess its external effectiveness, such as customer satisfaction surveys, nor defined strategies to expand its professional contact network. Networking is crucial for accessing resources, knowledge, and opportunities, in addition to favoring adaptation to market changes, according to Neff (2015). The lack of a structured approach in this aspect limits Meirelles Contabilidade’s ability to learn and grow through external connections.

The SWOT analysis complemented the diagnosis, providing a strategic view of Meirelles Contabilidade’s positioning by considering internal and external factors that influence its performance. The company’s strengths include a consolidated identity and reputation over 25 years, trusting relationships with clients and collaborators, and leadership stability, with an average team tenure exceeding six years. The financial and reputational investment of family members strengthens the sense of ownership and the public image of continuity, according to Zellweger (2017), favoring long-term strategies.

However, the weaknesses identified in the SWOT analysis reiterate the main organizational fragility: the absence of a structured organizational culture. This is manifested in the lack of defined mission, vision, and values, the scarcity of succession planning, the lack of clarity in roles, and the absence of indicators of trust in management and customer satisfaction metrics. These limitations in resources and competencies reduce the company’s ability to achieve its strategic objectives, according to Gürel (2017), and compromise its competitiveness in the market.

External opportunities for Meirelles Contabilidade are significant, notably the recently approved tax reform. This change creates a favorable scenario for the company’s repositioning, allowing it to align its operations with the new demands of the accounting and consulting market. Accounting firms are in a technological race to acquire the necessary knowledge to meet upcoming changes, which represents a strategic opportunity for Meirelles Contabilidade to differentiate itself and expand its services.

However, the external environment also presents considerable threats, mainly the advance of more structured competitors. The growing professionalization of the accounting sector, evidenced by certifications such as Great Place To Work (GPTW) in small accounting service companies, raises the competitive standard of the market. This pressure requires Meirelles Contabilidade to adopt a proactive stance to avoid losing ground and relevance to more organized players with well-defined corporate cultures, which reinforces the urgency of strategic intervention.

Faced with this complex scenario, three strategic alternatives were evaluated for Meirelles Contabilidade. The first, maintaining the current model, would imply preserving existing informal practices without any formalization of the organizational culture. This option was discarded because it did not address the identified internal weaknesses or the opportunities and threats of the external environment, condemning the company to stagnation and loss of long-term competitiveness.

The second alternative, partial implementation, proposed the formalization of mission, vision, and values, in addition to a basic definition of roles, but without the implementation of internal and external monitoring indicators. Although it represented a specific advance, this alternative would maintain relevant gaps, especially the absence of continuous monitoring mechanisms, which would limit strategic management capacity and the company’s adaptation to market changes, not solving the problem comprehensively.

The third alternative, and the recommended one, is the structured implementation of organizational culture. This proposal includes the formalization of mission, vision, and values, organizational climate diagnosis, clear definition of roles and responsibilities, succession planning, creation of indicators for management trust and customer satisfaction, periodic monitoring, and the pursuit of national quality certification. This alternative directly addresses the cultural variables that determine family organizational effectiveness proposed by Neff (2015), presenting the greatest strategic adherence and a robust path for sustainable growth.

The cost-benefit analysis of the structured implementation of organizational culture considered both tangible and intangible costs. Among the tangible costs, the time dedicated by leadership and employees to meetings, training, and organizational adjustments stands out, in addition to the acquisition and application of diagnostic and monitoring instruments. Although these investments of time and resources are significant, they are essential for the proposed transformation and for building a solid foundation for the company’s future.

Intangible costs, in turn, include resistance to change, insecurity during the transition period, and possible leadership overload in driving organizational transformations. It is essential that management is prepared to mitigate these challenges, promoting transparent communication and a supportive environment to facilitate employee buy-in. Overcoming these intangible obstacles is as crucial as allocating financial resources for the success of the implementation.

In contrast, the expected tangible benefits are substantial and include productivity gains, improved operational efficiency, and rework reduction, stemming from greater clarity of roles and responsibilities, according to Neff (2015). Studies indicate that satisfied employees can be up to 31% more productive, 85% more efficient, and 300% more innovative, as pointed out by Iannuzzi (2025). These results demonstrate the direct impact of organizational culture on the company’s financial and operational performance.

The intangible benefits are equally relevant for the long-term sustainability of Meirelles Contabilidade. They encompass the strengthening of trust in management, internal alignment, and the consolidation of organizational reputation, essential factors for family businesses, according to Rosa and Freitas (2011) and Zellweger (2017). These elements contribute to a more cohesive, engaged, and resilient work environment, capable of attracting and retaining talent, as well as strengthening the company’s image in the market.

The operationalization of the recommended strategic alternative will be carried out through a structured implementation plan, using the 5W2H tool, which organizes actions from the definition of what will be done, by whom, when, where, how, and with what resources, according to the Sebrae-SC methodology (2026). The plan was divided into four strategic milestones: internal evaluation, external evaluation, internal improvements, and obtaining certification, ensuring a phased and monitored approach to cultural transformation.

Milestone 1, focused on internal assessment, begins with the definition of mission, vision, and values in the first month, with the participation of partners and leadership, to establish a strategic identity and shared vision, using anonymous forms and organizational survey models (Horwath, 2005; Bispo, 2006). Simultaneously, an organizational climate diagnosis is carried out to identify internal perception and critical cultural variables, followed by the analysis of results in the second month to evaluate the company’s current scenario.

Still in Milestone 1, in the second month, the leadership profile is evaluated, with the application of tests to understand each leader’s style (Kloeckner et al., 2005), followed by a discussion of the results to align leadership style with the desired culture. In the third month, the mapping of roles and responsibilities is formalized to increase clarity and confidence in leadership. Milestone 1 is concluded in the fourth month with the structuring of a succession plan, contributing to shared vision and confidence in management.

Milestone 2, dedicated to external evaluation, focuses on customer satisfaction. In the fifth month, a customer satisfaction survey, such as the SERVPERF model (Cronin and Taylor, 1992), is applied to measure perceived external quality. The results are evaluated to identify strengths and areas for improvement, with the assignment of individual action plans to increase external satisfaction. This milestone aims to ensure that the organizational culture is aligned with customer expectations and market performance.

Marco 3, focused on internal improvements, begins in the sixth month with the reapplication of the organizational climate diagnosis to identify updates in internal perception after the initial changes, followed by the analysis of results in an internal meeting to define action plans. In the same month, the semi-annual Individual Development Plan (IDP) is implemented for leaders and collaborators, fostering a shared vision and engagement by aligning individual goals with the company’s strategy.

Continuing Milestone 3, in the sixth month, formal semestral feedbacks are implemented to increase shared vision, leadership trust, and internal alignment, through structured meetings for the assessment of strengths and areas for improvement. Starting from the seventh month, bi-weekly technical development meetings are held, conducted by leadership, to develop competencies and promote collective integration. In the eighth month, the benefits and well-being policy is formalized, contributing to individual and collective satisfaction, improving productivity, and establishing a governance instrument.

Marco 4, focused on certification, aims to consolidate changes and increase the company’s competitive capacity. In the tenth month, the diagnostic evaluation of the Great Place to Work (GPTW) organizational climate test is applied to assess cultural maturity and seek national certification. In the eleventh month, a post-GPTW test action plan is developed to identify and address remaining improvement points, with continuous monitoring through weekly meetings.

In the twelfth month, if necessary, the organizational climate test is replicated to re-evaluate the company’s new climate. Finally, obtaining the national certification of Best Companies to Work For, with approval from 70%, is the final objective of Milestone 4. This certification process not only validates internal transformations but also strengthens Meirelles Contabilidade’s image in the market, attracting talent and clients, and consolidating its competitive position.

The implementation plan incorporates key performance indicators (KPIs) to monitor the progress of the proposed actions and evaluate their results over time, according to the literature on strategic management (Ionescu et al., 2024; Fischmann et al., 2000). Currently, Meirelles Contabilidade does not have structured metrics to track aspects related to organizational culture, which makes the initial measurements taken during the plan’s implementation the baseline for future monitoring, enabling data-driven management.

Data collection for the KPIs will occur through digital forms and standardized organizational assessment instruments, analyzed by leadership according to the project schedule. The indicators were structured for each of the four strategic milestones, including targets for twelve months and their respective verification sources. For example, the target for understanding organizational identity is 70% of employees, verified by internal survey, while clarity of organizational roles aims to reach 30% of positions with formally documented responsibilities.

Other goals include 100% of strategic positions with defined successors, 70% average customer satisfaction, 100% of employees with a formalized Individual Development Plan, 100% with a formal semi-annual feedback record, and 70% average participation in technical development. The organizational climate certification seeks to achieve a 70% score in the GPTW diagnosis and obtain certification. In addition to the planned measurements, monitoring includes the periodic reapplication of organizational diagnostics, the execution of structured feedback, and the review of individual development plans, establishing continuous monitoring mechanisms to sustain the evolution of organizational culture in the long term.

The managerial contribution of this business case lies in offering Meirelles Contabilidade a clear and structured roadmap for professionalizing its management and strengthening its organizational culture. By addressing identified weaknesses and capitalizing on market opportunities, the company will be better prepared to face competitive challenges and ensure its longevity. The implementation of the proposed actions, focusing on shared vision, clarity of roles, management confidence, and professional networking, aims to transform the company into a more resilient and adaptable business model.

In summary, this business case evidenced that the absence of a structured organizational culture represents the main fragility of Meirelles Contabilidade, limiting its capacity for growth and adaptation to the competitive environment. The recommended solution, the structured implementation of organizational culture, although involving operational costs and change management challenges, projects significant benefits, such as greater internal alignment, increased productivity, and strengthening of competitive capacity. This strategy is the most consistent for sustaining the organization’s long-term growth, transforming it into an example of success in the dynamic scenario of Brazilian family businesses.

Bibliographic References:

CHUA, J.H.; CHRISMAN, J.J.; SHARMA, P. 1999. Defining the family business by behavior. Entrepreneurship Theory and Practice 23(4): 19–39.

GÜREL, E.; TAT, M. 2017. SWOT analysis: a theoretical review. Journal of International Social Research 10(51): 994–1006.

IANNUZZI, B. 2025. Como um pacote estratégico de benefícios pode transformar o engajamento dos colaboradores. Exame. Disponível em: https://exame.

NEFF, J.E. 2015. Shared vision promotes family firm performance. Frontiers in Psychology 6: 646.

PricewaterhouseCoopers [PWC]. 2023. Global family business survey. Disponível em: https://www.pwc.com.br/pt/estudos/setores-atividade/empresas-familiares/2023/pesquisa-global-de-empresas-familiares-2023.html. Acesso em: 22 ago. 2025.

ROSA, F.; FREITAS, E.C. 2011. Empresas familiares: a complexidade da continuidade. Revista Gestão e Desenvolvimento.

ZELLWEGER, T. 2017. Managing the family business. Edward Elgar Publishing, Cheltenham, UK.

Executive summary from the Final Course Work of the Specialization in Executive Leadership and Management of the MBA USP/Esalq

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