Turnaround de empresas com problemas de compliance - o caso Siemens
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/15500 |
Resumo: | It is very relevant, for academic or for society purposes as a whole the subject 'corruption', a recurring problem that plagues companies and Governments in various parts of the world. Many recent cases draw attention to this topic, but one in particular, the case of corruption of the company Siemens AG, that resulted in the payment of the largest fines in the history on your model, based on the terms of the FCPA since it became law in 1977. This event caters specifically to the objective of this work which is to make an analysis based on agency theory and the codes of good practices of corporate governance on how large companies revising their corporate management systems and practices aiming at the recovery of its institutional image after significant impact on the company, such as the corruption scandal in which Siemens was involved. For this study, we opted for qualitative research as a methodological path contemplating the single case study. In the process of data collection were used data obtained through documentary research about the corruption scandal on public collection available in the internet. Open conversations were made with 3 compliance Department officials of Siemens for the purposes of understanding the case with. At the end of this work, it was observed in the Siemens turnaround process a correlation between what was proposed by the Agency Theory about internal control Systems based on what was accomplished by the company when promoted an extensive restructuring of the Department of compliance and corporate governance system, the improvement of internal controls, as well as the creation of detection tools , control, analysis and prevention of fraud, which were used to minimize the effects generated by the conflict of interest covered by the theory of Agency. KEY WORDS: Corporate Governance; Compliance; Corruption; Turnaround, Agency Theory |
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Fonseca, Nadine Corrêa MachadoEscolas::EBAPENunes, José Mauro GonçalvesMayer, Verônica FederFontes Filho, Joaquim Rubens2016-02-22T17:27:51Z2016-02-22T17:27:51Z2015-12-15FONSECA, Nadine Corrêa Machado. Turnaround de empresas com problemas de compliance - o caso Siemens. Dissertação (Mestrado em Gestão Empresarial) - FGV - Fundação Getúlio Vargas, Rio de Janeiro, 2015.http://hdl.handle.net/10438/15500It is very relevant, for academic or for society purposes as a whole the subject 'corruption', a recurring problem that plagues companies and Governments in various parts of the world. Many recent cases draw attention to this topic, but one in particular, the case of corruption of the company Siemens AG, that resulted in the payment of the largest fines in the history on your model, based on the terms of the FCPA since it became law in 1977. This event caters specifically to the objective of this work which is to make an analysis based on agency theory and the codes of good practices of corporate governance on how large companies revising their corporate management systems and practices aiming at the recovery of its institutional image after significant impact on the company, such as the corruption scandal in which Siemens was involved. For this study, we opted for qualitative research as a methodological path contemplating the single case study. In the process of data collection were used data obtained through documentary research about the corruption scandal on public collection available in the internet. Open conversations were made with 3 compliance Department officials of Siemens for the purposes of understanding the case with. At the end of this work, it was observed in the Siemens turnaround process a correlation between what was proposed by the Agency Theory about internal control Systems based on what was accomplished by the company when promoted an extensive restructuring of the Department of compliance and corporate governance system, the improvement of internal controls, as well as the creation of detection tools , control, analysis and prevention of fraud, which were used to minimize the effects generated by the conflict of interest covered by the theory of Agency. KEY WORDS: Corporate Governance; Compliance; Corruption; Turnaround, Agency TheoryÉ de grande relevância, tanto no meio acadêmico como para a sociedade como um todo o assunto 'corrupção', um problema recorrente que assola empresas e governos em várias partes do mundo. Muitos casos recentes chamam a atenção para este tema, mas um em especial, o caso de corrupção da Empresa Siemens AG, que resultou no pagamento das maiores multas da história na sua modalidade, baseada nos termos de conduta do FCPA desde que este se tornou lei em 1977. Este caso atende especificamente ao objetivo deste trabalho que é o de fazer uma análise baseada na Teoria da agência e nos códigos de boas práticas de governança corporativa sobre 'como' as grandes empresas reformulam seus sistemas e práticas de gestão corporativa visando à recuperação de sua imagem institucional após significativo impacto sobre a empresa, como no caso o escândalo de corrupção em que a Siemens esteve envolvida. Para a realização deste estudo, optou-se pela pesquisa qualitativa como percurso metodológico contemplando a modalidade estudo de caso único. No processo de coleta de dados, foram usados dados obtidos através de pesquisa documental de acervo público disponível na internet sobre o escândalo de corrupção. Foram feitas ainda conversas abertas para fins de entendimento sobre o caso com 3 funcionários do departamento de compliance da Siemens. Ao final do trabalho, observou-se no processo de turnaround uma correlação entre o que foi proposto pela Teoria da Agencia no âmbito dos Sistemas de Controles internos com o que foi realizado pela empresa que promoveu uma ampla reestruturação do departamento de compliance e do sistema de Governança Corporativa, o aprimoramento dos controles internos, bem como a criação de ferramentas de detecção, controle, análise e prevenção de fraudes, que foram usados com o objetivo de minimizar os efeitos gerados pelo conflitos de interesse abordados pela Teoria da Agência.porComplianceCorrupçãoTeoria da agênciaGovernança corporativaTurnaroundAdministração de empresasGovernança corporativaCorrupçãoAdministração de criseControle administrativoSiemens AktiengesellschaftTurnaround de empresas com problemas de compliance - o caso Siemensinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINALO caso SIEMENS Ltda 09-01-2016 revisada final.pdfO caso SIEMENS Ltda 09-01-2016 revisada final.pdfapplication/pdf936758https://repositorio.fgv.br/bitstreams/399f789e-1a6d-4dfe-a7f3-0ee3d0c5d7af/download2d01b28c6eb46d3fb27474ea00027433MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/ba524126-170f-4e6a-ba8f-0f36b7c4e0c6/downloaddfb340242cced38a6cca06c627998fa1MD53TEXTO caso SIEMENS Ltda 09-01-2016 revisada final.pdf.txtO caso SIEMENS Ltda 09-01-2016 revisada final.pdf.txtExtracted texttext/plain103408https://repositorio.fgv.br/bitstreams/5d8a3b10-0cfc-4338-b2f3-72a9af6e1038/download10b3d2f20f5b80ed6b4248b451c6ada4MD58THUMBNAILO caso SIEMENS Ltda 09-01-2016 revisada final.pdf.jpgO caso SIEMENS Ltda 09-01-2016 revisada final.pdf.jpgGenerated 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 |
dc.title.por.fl_str_mv |
Turnaround de empresas com problemas de compliance - o caso Siemens |
title |
Turnaround de empresas com problemas de compliance - o caso Siemens |
spellingShingle |
Turnaround de empresas com problemas de compliance - o caso Siemens Fonseca, Nadine Corrêa Machado Compliance Corrupção Teoria da agência Governança corporativa Turnaround Administração de empresas Governança corporativa Corrupção Administração de crise Controle administrativo Siemens Aktiengesellschaft |
title_short |
Turnaround de empresas com problemas de compliance - o caso Siemens |
title_full |
Turnaround de empresas com problemas de compliance - o caso Siemens |
title_fullStr |
Turnaround de empresas com problemas de compliance - o caso Siemens |
title_full_unstemmed |
Turnaround de empresas com problemas de compliance - o caso Siemens |
title_sort |
Turnaround de empresas com problemas de compliance - o caso Siemens |
author |
Fonseca, Nadine Corrêa Machado |
author_facet |
Fonseca, Nadine Corrêa Machado |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EBAPE |
dc.contributor.member.none.fl_str_mv |
Nunes, José Mauro Gonçalves Mayer, Verônica Feder |
dc.contributor.author.fl_str_mv |
Fonseca, Nadine Corrêa Machado |
dc.contributor.advisor1.fl_str_mv |
Fontes Filho, Joaquim Rubens |
contributor_str_mv |
Fontes Filho, Joaquim Rubens |
dc.subject.por.fl_str_mv |
Compliance Corrupção Teoria da agência Governança corporativa |
topic |
Compliance Corrupção Teoria da agência Governança corporativa Turnaround Administração de empresas Governança corporativa Corrupção Administração de crise Controle administrativo Siemens Aktiengesellschaft |
dc.subject.eng.fl_str_mv |
Turnaround |
dc.subject.area.por.fl_str_mv |
Administração de empresas |
dc.subject.bibliodata.por.fl_str_mv |
Governança corporativa Corrupção Administração de crise Controle administrativo Siemens Aktiengesellschaft |
description |
It is very relevant, for academic or for society purposes as a whole the subject 'corruption', a recurring problem that plagues companies and Governments in various parts of the world. Many recent cases draw attention to this topic, but one in particular, the case of corruption of the company Siemens AG, that resulted in the payment of the largest fines in the history on your model, based on the terms of the FCPA since it became law in 1977. This event caters specifically to the objective of this work which is to make an analysis based on agency theory and the codes of good practices of corporate governance on how large companies revising their corporate management systems and practices aiming at the recovery of its institutional image after significant impact on the company, such as the corruption scandal in which Siemens was involved. For this study, we opted for qualitative research as a methodological path contemplating the single case study. In the process of data collection were used data obtained through documentary research about the corruption scandal on public collection available in the internet. Open conversations were made with 3 compliance Department officials of Siemens for the purposes of understanding the case with. At the end of this work, it was observed in the Siemens turnaround process a correlation between what was proposed by the Agency Theory about internal control Systems based on what was accomplished by the company when promoted an extensive restructuring of the Department of compliance and corporate governance system, the improvement of internal controls, as well as the creation of detection tools , control, analysis and prevention of fraud, which were used to minimize the effects generated by the conflict of interest covered by the theory of Agency. KEY WORDS: Corporate Governance; Compliance; Corruption; Turnaround, Agency Theory |
publishDate |
2015 |
dc.date.issued.fl_str_mv |
2015-12-15 |
dc.date.accessioned.fl_str_mv |
2016-02-22T17:27:51Z |
dc.date.available.fl_str_mv |
2016-02-22T17:27:51Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
FONSECA, Nadine Corrêa Machado. Turnaround de empresas com problemas de compliance - o caso Siemens. Dissertação (Mestrado em Gestão Empresarial) - FGV - Fundação Getúlio Vargas, Rio de Janeiro, 2015. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/15500 |
identifier_str_mv |
FONSECA, Nadine Corrêa Machado. Turnaround de empresas com problemas de compliance - o caso Siemens. Dissertação (Mestrado em Gestão Empresarial) - FGV - Fundação Getúlio Vargas, Rio de Janeiro, 2015. |
url |
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