Gestão não profissional de uma cooperativa de crédito mútuo e suas consequências: um estudo sob a ótica da teoria da nova economia institucional

• Autor(a) principal: Freire, Adriano Higino
• Data de Publicação: 2014
• Outros Autores: Medeiros, André Luiz, Andrade, Diego César Terra de, Santos, Antônio Carlos dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UFLA
• Texto Completo: http://repositorio.ufla.br/jspui/handle/1/12297
• topic: Administração; Contabilidade; Cooperativa de crédito; Indicadores financeiros; Credit union; Financial indicators

This study aims to investigate the influence of the concepts of transaction costs and agency of the New Institutional Economics, based on technical and financial indicators that led a credit union, here called CRED, to deploy a management restructuring plan. We applied the methodology of the case study, whose research techniques using documentation, archived data, and participant observation. After inspection work of the Central Bank of Brazil in the institution, was established commitment to the economic situation of CRED, evidenced after adjustments surveillance with the consequent breach of the standard of Equity, as well as weaknesses in internal controls. At the foundation of the "Restructuring Plan", we managed to achieve a significant improvement in administrative and financial situations of the Cooperative. Overall, it was concluded that no professional management of the cooperative, who performed contract market transactions, transferring to an agent not enabled the authority to make decisions and resource allocation, and opportunism generated by lack of formalization and control for lending (credit), were the main factors that triggered the problems established in CRED.