Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos

Detalhes bibliográficos
Autor(a) principal: Mallmann, Carla
Data de Publicação: 2017
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UNIGRANRIO
Texto Completo: http://localhost:8080/tede/handle/tede/331
Resumo: The present research had as general objective to identify the characteristics of the systems of managerial control in the Credit Cooperatives. Thus, for the accomplishment of this research was used the method of the multiple case study and the qualitative approach. Data were collected through semi-structured interviews and document searches. The objects of this research were the Credit Cooperatives located in the states of Rio Grande do Sul and Rio de Janeiro. As the main characteristics of the control systems, it was observed that the culture of cooperatives is strongly linked to the cooperative principles, which also reflects in its management form. For the monitoring and control of the performance of the cooperative and employees, the cooperatives have mostly used their own systems. It is also noticed the concern to maintain a harmonious relationship of the direction with the collaborators, being the goals proposed in a harmonious way and the employees participating in the elaboration of the planning and budget, in the majority of the cooperatives. As a form of reward, cooperatives offer a number of benefits, a career plan and incentives for employee training. Regarding its governance, IBGC's governance principles can be observed in its day-to-day and cooperative management, while the guidelines of good practices created by the BACEN are still being implemented. The control addressed in this research has a more behavioral focus, incorporating non-financial variables, and the human context being considered. Thus, considering all the control tools used by cooperatives and their management, it is concluded that credit cooperatives are very close to the literature presented in this research.
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spelling Gomes, Josir SimeoneMallmann, Carla2019-02-08T18:13:16Z2017-07-05Mallmann, Carla. Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos. 2017. 173 f. Dissertação (Programa de Pós-Graduacão em Administração) - Universidade do Grande Rio, Rio de Janeiro .http://localhost:8080/tede/handle/tede/331The present research had as general objective to identify the characteristics of the systems of managerial control in the Credit Cooperatives. Thus, for the accomplishment of this research was used the method of the multiple case study and the qualitative approach. Data were collected through semi-structured interviews and document searches. The objects of this research were the Credit Cooperatives located in the states of Rio Grande do Sul and Rio de Janeiro. As the main characteristics of the control systems, it was observed that the culture of cooperatives is strongly linked to the cooperative principles, which also reflects in its management form. For the monitoring and control of the performance of the cooperative and employees, the cooperatives have mostly used their own systems. It is also noticed the concern to maintain a harmonious relationship of the direction with the collaborators, being the goals proposed in a harmonious way and the employees participating in the elaboration of the planning and budget, in the majority of the cooperatives. As a form of reward, cooperatives offer a number of benefits, a career plan and incentives for employee training. Regarding its governance, IBGC's governance principles can be observed in its day-to-day and cooperative management, while the guidelines of good practices created by the BACEN are still being implemented. The control addressed in this research has a more behavioral focus, incorporating non-financial variables, and the human context being considered. Thus, considering all the control tools used by cooperatives and their management, it is concluded that credit cooperatives are very close to the literature presented in this research.A presente pesquisa teve como objetivo geral identificar as características dos sistemas de controle gerencial nas Cooperativas de Crédito. Assim, para a realização desta pesquisa utilizou-se o método do estudo de caso múltiplo e a abordagem qualitativa. Os dados foram coletados através de entrevistas semiestruturadas e pesquisas a documentos. Os objetos desta pesquisa foram as Cooperativas de Crédito situadas nos estados do Rio Grande do Sul e Rio de Janeiro. Como principais características dos sistemas de controle, observou-se que a cultura das cooperativas está fortemente ligada aos princípios cooperativistas, o que inclusive reflete na sua forma de gestão. Para o acompanhamento e controle do desempenho da cooperativa e colaboradores, as cooperativas têm usado, em sua maioria, sistemas próprios. Percebe-se também a preocupação em manter um relacionamento harmonioso da direção para com os colaboradores, sendo as metas propostas de forma harmônica e os colaboradores participando da elaboração do planejamento e orçamento, na maioria das cooperativas. Como forma de recompensa, as cooperativas oferecem diversos benefícios, plano de carreira e incentivos na formação do colaborador. Em relação à sua forma de governança, os princípios de governança do IBGC podem ser observados no seu dia a dia e na forma de gestão das cooperativas, enquanto as diretrizes das boas práticas criadas pelo BACEN ainda estão sendo implantadas. O controle abordado nesta pesquisa possui um foco mais comportamental, incorporando variáveis não financeiras, e o contexto humano passando a ser considerado. Assim, considerando-se todas as ferramentas de controle utilizadas pelas cooperativas e sua forma de fazer gestão, conclui-se que as cooperativas de crédito estão bastante próximas da literatura apresentada nesta pesquisa.Submitted by Patricia Vieira Silva (patricia.silva@unigranrio.com.br) on 2019-02-08T18:13:15Z No. of bitstreams: 1 Dissertação - Carla Mallmann.pdf: 2560497 bytes, checksum: 11e7762b6f6d9e766c503df058f3c144 (MD5)Made available in DSpace on 2019-02-08T18:13:16Z (GMT). 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dc.title.por.fl_str_mv Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
title Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
spellingShingle Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
Mallmann, Carla
Administração
Sistema de Controle Gerencial
Ferramentas de controle
Cooperativa de crédito
Perspectiva comportamental - Características
Administração
title_short Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
title_full Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
title_fullStr Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
title_full_unstemmed Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
title_sort Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos
author Mallmann, Carla
author_facet Mallmann, Carla
author_role author
dc.contributor.advisor1.fl_str_mv Gomes, Josir Simeone
dc.contributor.author.fl_str_mv Mallmann, Carla
contributor_str_mv Gomes, Josir Simeone
dc.subject.por.fl_str_mv Administração
Sistema de Controle Gerencial
Ferramentas de controle
Cooperativa de crédito
Perspectiva comportamental - Características
topic Administração
Sistema de Controle Gerencial
Ferramentas de controle
Cooperativa de crédito
Perspectiva comportamental - Características
Administração
dc.subject.cnpq.fl_str_mv Administração
description The present research had as general objective to identify the characteristics of the systems of managerial control in the Credit Cooperatives. Thus, for the accomplishment of this research was used the method of the multiple case study and the qualitative approach. Data were collected through semi-structured interviews and document searches. The objects of this research were the Credit Cooperatives located in the states of Rio Grande do Sul and Rio de Janeiro. As the main characteristics of the control systems, it was observed that the culture of cooperatives is strongly linked to the cooperative principles, which also reflects in its management form. For the monitoring and control of the performance of the cooperative and employees, the cooperatives have mostly used their own systems. It is also noticed the concern to maintain a harmonious relationship of the direction with the collaborators, being the goals proposed in a harmonious way and the employees participating in the elaboration of the planning and budget, in the majority of the cooperatives. As a form of reward, cooperatives offer a number of benefits, a career plan and incentives for employee training. Regarding its governance, IBGC's governance principles can be observed in its day-to-day and cooperative management, while the guidelines of good practices created by the BACEN are still being implemented. The control addressed in this research has a more behavioral focus, incorporating non-financial variables, and the human context being considered. Thus, considering all the control tools used by cooperatives and their management, it is concluded that credit cooperatives are very close to the literature presented in this research.
publishDate 2017
dc.date.issued.fl_str_mv 2017-07-05
dc.date.accessioned.fl_str_mv 2019-02-08T18:13:16Z
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dc.identifier.citation.fl_str_mv Mallmann, Carla. Sistemas de controle gerencial nas cooperativas de crédito: estudo de casos. 2017. 173 f. Dissertação (Programa de Pós-Graduacão em Administração) - Universidade do Grande Rio, Rio de Janeiro .
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