Governança no terceiro setor brasileiro: uma explicação à luz da Teoria dos Stakeholders

• Autor(a) principal: Bronstein, Michelle Muniz
• Data de Publicação: 2016
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UNIGRANRIO
• Texto Completo: http://localhost:8080/tede/handle/tede/141
• topic: Administração; Terceiro setor - Brasil; Estratégia; Governança corporativa; ADMINISTRAÇÃO

The central phenomenon this study discusses is the governance in the Third Brazilian Sector. The overall objective is to know, in addition to issues involving the principal-agent relationships, what meanings the essential values of good governance practices (transparency, equity, accountability and conformity) acquire in NPOs. From a theoretical referential based on studies on governance, on the Agency Theory, on the Theory of Resource Dependence (PFEFFER; SALACIK, 2003) and on the referential that deals with stakeholders, it is possible to identify, through a multi-case study and the Grounded Theory, how the relations of power, interests and influence of diverse actors have affected the governance of NPOs and given significance to their values/essential principles. The contribution of this work is, firstly, the opportunity to offer a proposal of qualitative analysis able to identify how the governance system in NPOs is formed. Secondly, the use of a theoretical referential and the applied methodologies to build a proposal of analysis that ensures the possibility to map agency risks in these types of organizations. Thirdly, from the types of identified agency risks, it aims to show what the underlying values of the processes of control are and in what group of stakeholders these values can be enhanced, so that it is possible to prevent or mitigate the effects of these risks. From a methodological point of view, this research wants to present the possibility of application of the Cases of Study Method and the Grounded Theory in order to know the way how the power relations and the influence of different groups of stakeholders have affected the governance in the environment of a set of associations. Through the usage of these methodologies, it was understood that the studied NPOs which operate in the Brazilian Third Sector set own mechanisms and attribute values/peculiar principles able to manage the power and the influence of stakeholders in an attempt to accomplish their mission.