A governança empresarial e a emergência de um novo modelo de controladoria

Santos, Lilian Regina dos

doi:10.11606/d.12.2004.tde-26062007-111748

Cited by 3 publications

(4 citation statements)

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“…The Controllership under the aspect of corporate governance was studied by Santos (2004), and, according to him, there is no governance without control, and it is necessary to monitor not only the management of resources, but also the associated risks. In this sense, its realization is that these functions have direct identification with the scope of Controllership and therefore this area should, more and more, incorporate activities of Risk Management.…”

Section: Related Workmentioning

confidence: 99%

“…The percentage is considered low, because since it is a specific function, it should be the majority. For this aspect, following Santos (2004) guidance, it is recommended a greater participation of Controllership in Risk Management.…”

Section: Controllership In Practicementioning

confidence: 99%

“…That is, it is fulfilling its role, because it has active participation, both in the elaboration as in the accompaniment. However, Risk Management and Compliance activities present little participation, even though they have aspects of their scope of responsibilities, as directed by Santos (2004) and Borinelli (2006).…”

Section: Final Considerationsmentioning

confidence: 99%

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The structure of controllership area in organizations

Carraro

Santanna

2018

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Controllership is of great importance in organizations, since it seeks to meet the information needs of stakeholders, providing tools to achieve organizational effectiveness, contributing to the survival of organizations. The present study aims to show how the Controllership area is structured in organizations of different sizes and segments. It contributes to the area of knowledge since it verifies if the activities of the area are aligned with the literature. For this, this research is classified as quantitative, with applied nature and exploratory objective. The research involved a sample of 26 organizations of different sizes and segments. The data collection was performed by applying a questionnaire with 16 questions to the Controllers. With the results obtained, in relation to the structure of the organizations surveyed, 88% have mission, vision and values and their Controllership area responds to some directorate, with a centralized (46%) or decentralized (54%) management model. Regarding the scope of responsibility of the Controllership, it is concluded that the activities of Budget, Internal Control and Performance Evaluation are aligned with the literature regarding the participation of this area, while Risk Management, Compliance and Strategic Planning have room for greater participation of the Controller. Time (by the Controllers) for data collection and number of participants are the main limitations of the research. The study is justified since its results potentiate the identification of the positive influence of the Controllership area in the management and development of organizations.

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Section: Related Workmentioning

confidence: 99%

Section: Controllership In Practicementioning

confidence: 99%

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The structure of controllership area in organizations

Carraro

Santanna

2018

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“…O conceito de Governança Corporativa surgiu em 1932, nos Estados Unidos, com a publicação do livro "A Moderna sociedade anônima e a propriedade privada", que abordava a separação entre propriedade e gestão (SANTOS, 2004). Já no Brasil, a palavra Governança Corporativa emergiu da tradução literal da palavra inglesa "corporate governance" que significa um sistema pelo qual os acionistas administram a sua empresa e tratam de seus interesses (ANDRADE; ROSSETTI, 2004).…”

Section: Governança Corporativaunclassified

Estrutura De Governança Corporativa De Um Hospital Filantrópico: Um Estudo De Caso

Zanatta

Trevisan

Baggio

2018

HOLOS

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A governança corporativa é uma temática atual e de grande relevância para as organizações. Tem como norteador o manual de boas práticas de governança corporativa do Instituto Brasileiro de Governança Corporativa (IBGC). O presente estudo tem o objetivo de avaliar a estrutura de governança corporativo de um hospital filantrópico. Para tanto utilizou--se como caminho metodológico uma pesquisa teórica, qualitativo--descritiva, estudo de caso e entrevista semi--estruturada. Conclui--se com a pesquisa que a Rede a qual o hospital pertence está organizada em estância canônica, institucional e empreendimento, e segue o manual de boas práticas de governança corporativa, no entanto, a unidade hospitalar apenas operacionaliza as diretrizes organizacionais. PALAVRAS--CHAVE:Governança corporativa, Gestão hospitalar, Hospital filantrópico. CORPORATE GOVERNANCE STRUCTURE OF A HOSPITAL PHILANTHROPIC: A CASE STUDY ABSTRACTCorporate governance is a current topic of great relevance for organizations. It is guide by corporate governance manual of good practices of the Instituto Brasileiro de Governança Corporativa (IBGC). This study aims to assess the corporate governance structure of a philanthropic hospital. Therefore it was used as a methodological way a theoretical research, qualitative--descriptive case study and semi--structured interview. It concludes with the research that the network to which the hospital belongs is organize in canonical office, institutional and enterprise, and follows the manual of good practices of corporate governance, however, the hospital only operationalize the organizational guidelines.

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Motivating factors in the adoption of better corporate governance practices by Brazilian companies

Oliveira¹,

Aragão²,

Ponte³

et al. 2010

COC

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The present research aims to identify the main motivating factors leading to the adoption of better Corporate Governance practices by Brazilian companies. A set of questionnaires was applied to the members of the APIMEC. Descriptive statistics, probability distributions and hypothesis test were used as analytical techniques. Evidenced showed that among the motivating factors literature depicts as relevant, investigated analysts considered to be the most important the following: professionalization of the company; transparency and relationship with the capital market; perpetuation of the company; addition of value to shareholders; valuation of the company shares; improvement of institutional image; increase of liquidity of company shares; recovery of investors’ trust; capital opening; reduction of cost of capital; and improvements in decision-making processes.

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A governança empresarial e a emergência de um novo modelo de controladoria

Cited by 3 publications

References 0 publications

The structure of controllership area in organizations

The structure of controllership area in organizations

Estrutura De Governança Corporativa De Um Hospital Filantrópico: Um Estudo De Caso

Motivating factors in the adoption of better corporate governance practices by Brazilian companies

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