Governança corporativa: adesão de boas práticas pelas cooperativas de crédito do nordeste

Abstract

This dissertation presents an analysis about the use of good practices of corporate governance as a competitive differential between cooperative societies due to the relevance of its positive impacts in the conduct and behavior of those involved in an organization. Also, it describes plans for composition of functioning of management bodies; mapping the main problems arising from potential conflicts originating from misalignment of objectives. It portrays the Guide of Best Practices in Governance for Cooperatives developed by the Brazilian Institute of Corporate Governance (IBGC) as an independent entity dedicated to the development of Governance. This study is motivated by the understanding that applicability of corporate governance is of paramount importance for the development of credit cooperatives facing challenges inherent in sustainable growth. Furthermore, the existence of significant relationships between good governance practices used by Brazilian Northeast credit cooperatives and those recommended by Brazilian Corporate Governance Institute are investigated in this research. This investigation is characterized as an exploratory research with a qualitative approach; and the participation of seven singular cooperatives, whose area of activity was concentrated in nine Northeastern Brazilian states. The data collection took place in two stages: during the first one the documental analysis technique was used through the identification of good practices regulated in bylaws. Afterward, a questionnaire was administered to a representative of each cooperative; being necessary condition that each professional was in full exercise of positions such as director, adviser or manager. In addition to that, as an analytical tool, a content analysis was performed using the mechanisms proposed by Laurence Bardin. The results of this research support the idea that there are relations of significance between good practices used by cooperatives and those recommended by the IBGC. On the other hand, the findings emphasize how cooperative management still needs improvements in order to achieve effective applicability of national guidelines.