Práticas de governança corporativa : uma abordagem crítica acerca dos princípios adotados na Agência de Fomento do Estado De Santa Catarina S/A - BADESC
Miniatura indisponível
Ficheiros
Data
2017
Autores
Título da revista
ISSN da revista
Título do Volume
Editora
Resumo
O objetivo deste estudo foi verificar se, a partir das percepções dos funcionários da organização, estão sendo adotadas práticas de Governança Corporativa na Agência de Fomento do Estado de Santa Catarina S.A – Badesc, e se as mesmas estão alinhadas às recomendações propostas pelo Código de Melhores Práticas de Governança Corporativa do Instituto Brasileiro de Governança Corporativa – IBGC, referência no país nas discussões sobre o tema.
A pesquisa realizada foi de natureza descritiva e analítica. O modo de investigação é o estudo de caso. A pesquisa utiliza uma abordagem ao mesmo tempo quantitativa e qualitativa no tratamento e levantamento dos dados, adotando a Escala Likert como forma de medição já que indica o grau de concordância ou discordância em relação à atitude que está sendo medida quanto à adesão às práticas adotadas pelo Badesc às recomendações do Instituto Brasileiro de Governança Corporativa - IBGC. A coleta de dados foi efetuada por meio de questionário autoadministrado com perguntas fechadas para 18 (dezoito) empregados do Badesc.
O estudo revelou, após a análise e interpretação dos dados coletados, que há um significativo desalinhamento quanto aos princípios de governança no Badesc. Na visão dos empregados da Instituição é necessário que o Badesc aprimore seus mecanismos de transparência. Tal princípio obteve média 2,2 na escala Likert, ficando abaixo de 50% da média estimada, assim como o princípio da equidade que também obteve média baixa, 2,7. Do mesmo modo, os empregados consideram premente a Instituição aprimorar os princípios da prestação de contas (‘accountability’) que obteve média de 2,4 na escala Likert, e o princípio da responsabilidade corporativa que obteve média de 2,5 na mesma escala.
Diante do exposto, concluiu-se neste estudo que o Badesc adota práticas de governança, mas que não está, ainda, totalmente alinhado com as boas práticas de governança corporativa definidas pelo IBGC. Tal fato exigirá a revisão de processos e adequações necessárias para que a Instituição consiga se alinhar a estas práticas recomendadas pelo o IBGC, contribuindo para o desenvolvimento sustentável da Instituição no sentido de maior transparência, justiça e responsabilidade.
The objective of this study was to verify, based on the perceptions of the employees of the Development Agency of the State of Santa Catarina SA - Badesc - if Corporate Governance practices are being adopted within the organization, and whether they are in line with the recommendations proposed by the Best Practices Code of Corporate Governance of the Brazilian Institute of Corporate Governance - IBGC, a respectful organization in the country in the discussion of the subject. The research was descriptive and analytical in nature and the case study was the mode of investigation adopted. The research has used both a quantitative and qualitative approach in the collection and analysis of data, adopting the Likert Scale as a mean of measurement, since it indicates the degree of agreement or disagreement regarding the attitude that is being measured towards adherence to the practices adopted by Badesc to the recommendations of IBGC. Data collection was performed through a self-administered questionnaire with closed questions for 18 (eighteen) Badesc employees. After analysis and interpretation of the data collected, the study has found that there is a significant misalignment in regards to the principles of governance in Badesc. In the view of the institution's employees, it is important that Badesc improves its transparency instruments. This principle has obtained a mean of 2,2 on the Likert scale, falling below 50% of the estimated average, as well as the principle of equity that also obtained a low average, 2.7. Likewise, the employees consider it pressing that the institution improves its accountability principle, that obtained an average of 2.4 on the Likert scale, as well as the corporate social responsibility principle, which had an average of 2.5 on this scale. Based on the results, the study has found that Badesc indeed adopts governance practices, but that it is not yet fully in line with the best corporate governance practices defined by IBGC. This will require the review of processes and adjustments for the institution to be able to align itself with the practices recommended by IBGC, thus contributing to the sustainable development of Badesc in the sense of greater transparency, fairness and accountability.
The objective of this study was to verify, based on the perceptions of the employees of the Development Agency of the State of Santa Catarina SA - Badesc - if Corporate Governance practices are being adopted within the organization, and whether they are in line with the recommendations proposed by the Best Practices Code of Corporate Governance of the Brazilian Institute of Corporate Governance - IBGC, a respectful organization in the country in the discussion of the subject. The research was descriptive and analytical in nature and the case study was the mode of investigation adopted. The research has used both a quantitative and qualitative approach in the collection and analysis of data, adopting the Likert Scale as a mean of measurement, since it indicates the degree of agreement or disagreement regarding the attitude that is being measured towards adherence to the practices adopted by Badesc to the recommendations of IBGC. Data collection was performed through a self-administered questionnaire with closed questions for 18 (eighteen) Badesc employees. After analysis and interpretation of the data collected, the study has found that there is a significant misalignment in regards to the principles of governance in Badesc. In the view of the institution's employees, it is important that Badesc improves its transparency instruments. This principle has obtained a mean of 2,2 on the Likert scale, falling below 50% of the estimated average, as well as the principle of equity that also obtained a low average, 2.7. Likewise, the employees consider it pressing that the institution improves its accountability principle, that obtained an average of 2.4 on the Likert scale, as well as the corporate social responsibility principle, which had an average of 2.5 on this scale. Based on the results, the study has found that Badesc indeed adopts governance practices, but that it is not yet fully in line with the best corporate governance practices defined by IBGC. This will require the review of processes and adjustments for the institution to be able to align itself with the practices recommended by IBGC, thus contributing to the sustainable development of Badesc in the sense of greater transparency, fairness and accountability.
Descrição
Orientação: António Augusto Teixeira da Costa
Palavras-chave
MESTRADO EM GESTÃO DE EMPRESAS, GESTÃO DE EMPRESAS, ESTUDOS DE CASO, INSTITUIÇÕES BANCÁRIAS, GOVERNANÇA, BRASIL, BUSINESS MANAGEMENT, CASE STUDIES, BANKS, GOVERNANCE, BRAZIL