The biggest similarity I note is that Beyoncé, like Michael before her (and James Brown before him) is a consummate professional, who views entertainment as a job, and works at it tirelessly. Beyoncé, like Michael, is a perfectionist, and a bit of a control freak, who expects nothing but excellence from her many collaborators.
There's also the matter of presentation and brand. Jackson, was the "King of Pop," and Beyoncé is "Queen Bey," the reigning monarch of music. Both of them are known for big-budget, high-concept stage show extravaganzas that reflect that image. In Jackson's absence, Beyoncé is one of the few stars with the ambition, the reputation and the iconic presence to occupy that same upper stratosphere of superstardom.
Both are also known as much for their signature dance moves, and for the way that they have expanded the artistic possibilities of the music video medium, as they are for their music itself.