Evolution and classification of the quality of governance and management practices: a study in cooperatives in the state of Santa Catarina (Brazil)
DOI:
https://doi.org/10.5902/2359043285701Keywords:
Cooperative governance, Management of cooperatives, Governance index, Management index, ClusterAbstract
Context: Corporate governance arose from the need to protect shareholders from abuse by the executive board of companies, from the inertia of boards of directors, and from audit failures. Cooperatives have been adhering to good governance practices, seeking to improve performance and sustainability. Objective: this study aims to analyze how the evolution of the quality of governance and management practices of cooperatives in the state of Santa Catarina is presented and classify them according to the level of governance and management. Method: in order to achieve the objective of the research, research with a quantitative and descriptive approach was adopted. The procedure adopted was survey research, with data obtained from the SESCOOP-SC database of the cooperatives participating in the PDGC. Results: the results point to a correlation in the evolution between governance and management. They also show that most cooperatives, 66.95%, are classified in advanced clusters and in consolidation regarding the quality of governance and management.
Downloads
References
ARAS, G.; CROWTHER, D. Governance and sustainability: an investigation into the relationship between corporate governance and corporate sustainability. Management Decision, v. 46, n. 3, p. 433-448, 2008.
BERLE, A. A.; MEANS, G. C. The modern corporation and private property. New York: MacMillan. 1932.
BIANCHI, M. et al. A evolução e o perfil da governança corporativa no Brasil: um levantamento da produção científica do Enanpad entre 1999 e 2008. ConTexto, Porto Alegre, v. 9, n. 15, p. 1-26, 2009.
BOAS, G. A. R. V.; COSTA, H. G. Análise comparativa de prêmios de excelência em gestão. In: VII Encontro Nacional de Excelência em Gestão, 7., 2011, Rio de Janeiro. Anais... Rio de Janeiro: CNEG, 2011.
BRASIL. Lei nº 5.764, de 16 de dezembro de 1971. Define a Política Nacional de Cooperativismo, institui o regime jurídico das sociedades cooperativas, e dá outras providências. Diário Oficial da União: seção 1, Brasília, DF, p. 10354, 16 dez. 1971.
GIL, A. C. Como elaborar projetos de pesquisa. São Paulo: Atlas, 2002.
IBGC. Instituto Brasileiro de Governança Corporativa. [Homepage]. IBGC, c2021. Disponível em: https://www.ibgc.org.br/. Acesso em: 6 jan. 2021.
JENSEN, M. C.; MECKLING, W. H. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, v. 3, n. 4, p. 305-360, 1976.
OLIVEIRA, A. M. S. et al. Contabilidade internacional: gestão de riscos, governança corporativa, contabilização de derivativos. São Paulo: Atlas, 2006.
PAGLIUSO, A. T.; CARDOSO, R.; SPIEGEL, T. Gestão organizacional: o desafio da construção do modelo de gestão. São Paulo: Saraiva, 2010.
PDGC. Programa de desenvolvimento da gestão das cooperativas. [Homepage]. PDGC, c2021. Disponível em: http://www.pdgc.somoscooperativismo.coop.br/. Acesso em: 6 jan. 2021.
PRODANOV, C.; FREITAS, E. C. Metodologia do trabalho científico: métodos e técnicas da pesquisa e do trabalho acadêmico. 2. ed. Novo Hamburgo, RS: Feevale, 2013.
SAMPIERI, R. H; COLLADO, C. F; LUCIO, P. B. Metodologia de pesquisa. 3. ed. São Paulo: McGrawhill, 2006.
SESCOOP. Serviço Nacional de Aprendizagem do Cooperativismo. Manual de Autoavaliação da Gestão e Implementação de Melhorias. Brasília: FNQ; OCB, 2016.
ZANELLA, T. (coord.). Manual de boas práticas de governança cooperativa. Brasília, DF: Sistema OCB, 2015.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 João Vanio Mendonça Cardoso, Silvio Parodi Oliveira Camilo
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication, with work simultaneously licensed under the Creative Commons Attribution License that allows the sharing of work with acknowledgment of authorship and initial publication in this journal.
- Authors are authorized to enter additional contracts separately for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal.
- Authors are allowed and encouraged to post and distribute their work online (eg, in institutional repositories or on their personal page) at any point before or during the editorial process, as this can bring about productive change as well as increase impact and impact. citation of published work (See The Effect of Free Access).