Proposta de um modelo de avaliação das práticas de governança coorporativa em cooperativas de crédito
Carregando...
Data
2022-02-18
Autores
Cunha, Viviane Cristina da
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Estadual Paulista (Unesp)
Resumo
As cooperativas de crédito têm representado relevante parcela no mercado financeiro brasileiro, as mesmas com viés de desenvolvimento econômico têm gerado grandes ações positivas advindas dos seus princípios cooperativistas. Em comparação aos bancos comerciais as cooperativas têm apresentados melhores possibilidades de atender diversos nichos dentre a sociedade, e com isso, propagando o desenvolvimento socioeconômico. Existem alguns estudos que abordam como a governança coorporativa atua no cooperativismo de crédito, uma vez que seja no cooperativismo ou na governança existem especificidades de ações das quais molduram as ações aplicada das mesmas. Na governança, existe um relatório emitido pelo Banco Central do Brasil (BACEN) que orienta as cooperativas as boas práticas de governança, pautadas em três dimensões: Estrutura, Conselho de Administração e Gestão e Fiscalização. O presente trabalho tem como proposta criar um modelo de avaliação das práticas de governança corporativa. O modelo proposto propõe através de escala Likert pontuar as sentenças nas dimensões e subdimensões de boas práticas de governaça extraídas de pesquisa bibliográfica. Na validação do modelo, por meio de três estudos de caso percebeu-se que o instrumento é sensível a avaliação, mostrando-se robusto e completo no propósito do trabalho em nortear as cooperativas quanto a aplicação de boas práticas de governança. Assim, além de constatar a sua viabilidade e utilidade para o processo de avaliação da adoção das práticas de governança, na qual caracterizou nos estudos aplicados, o modelo indica como a evolução da cooperativa corrobora a uma melhor aplicação do viés das práticas de governança. Também, verificou-se que é possível utilizar o instrumento como ferramenta de gestão estratégica.
Credit cooperatives have represented a significant share in the Brazilian financial market, the same with economic development bias have generated great positive actions resulting from their cooperative principles. Compared to commercial banks, cooperatives have presented better possibilities to serve several niches among society, and with this, propagating socioeconomic development. There are some studies that address how corporate governance acts in credit cooperatives, since it is in cooperativism or governance there are specificities of actions in which they frame the actions applied thereof. In governance, there is a report issued by the Central Bank of Brazil (BACEN) that guides cooperatives to good governance practices, based on three dimensions: Structure, Board of Directors and Management and Supervision. The present work aims to create a model for evaluating corporate governance practices. The proposed model proposes through the Likert scale to score the sentences in the dimensions and subdimensions of good governance practices extracted from bibliographic research. In the validation of the model, through three case studies it was noticed that the instrument is sensitive to evaluation, showing robust and complete in the purpose of the work in guide the cooperatives regarding the application of good governance practices. Thus, in addition to verifying its feasibility and usefulness for the process of evaluating the adoption of governance practices, which it characterized in the applied studies, the model indicates how the evolution of the cooperative corroborates a better application of the bias of governance practices. It was also found that it is possible to use the instrument as a strategic management tool.
Credit cooperatives have represented a significant share in the Brazilian financial market, the same with economic development bias have generated great positive actions resulting from their cooperative principles. Compared to commercial banks, cooperatives have presented better possibilities to serve several niches among society, and with this, propagating socioeconomic development. There are some studies that address how corporate governance acts in credit cooperatives, since it is in cooperativism or governance there are specificities of actions in which they frame the actions applied thereof. In governance, there is a report issued by the Central Bank of Brazil (BACEN) that guides cooperatives to good governance practices, based on three dimensions: Structure, Board of Directors and Management and Supervision. The present work aims to create a model for evaluating corporate governance practices. The proposed model proposes through the Likert scale to score the sentences in the dimensions and subdimensions of good governance practices extracted from bibliographic research. In the validation of the model, through three case studies it was noticed that the instrument is sensitive to evaluation, showing robust and complete in the purpose of the work in guide the cooperatives regarding the application of good governance practices. Thus, in addition to verifying its feasibility and usefulness for the process of evaluating the adoption of governance practices, which it characterized in the applied studies, the model indicates how the evolution of the cooperative corroborates a better application of the bias of governance practices. It was also found that it is possible to use the instrument as a strategic management tool.
Descrição
Palavras-chave
Práticas de Governança, Modelo de Avaliação, Cooperativas, Mercado financeiro, Cooperativismo