Management in the Brazilian Navy: A Governance Case Study in the Naval Force

• Autor(a) principal: Novelli, Jose Gaspar Nayme
• Data de Publicação: 2022
• Outros Autores: Faria, Ricardo Polibiano Beltrame, Costa Filho, Bento Alves da
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2776
• topic: Governance; Corporate governance; Management; Brazilian Navy; Governança; Governança Corporativa; Gestão; Marinha do Brasil

Objective: this article aims to explore and analyze inhibitors and enhancers of corporate governance in the Brazilian Navy, based on the fundamentals of good corporate governance. Method: the method used was the case study through documental research and semi-structured interviews with managers in the four main pillars of the military organization: Internal Pillar (Governance and Support) and External Pillar (Governance and Support). Results: the results showed that although the Navy counts on structure and tools that to support the governance, its structure is fragmented: there is a lack of a specific internal rule for the theme. Originality/Relevance: the relevance of the study is shown through the importance of the governance principles in a public military organization, aiming to deal with the complexity that characterizes its organizational structure. There are few published studies in this area. Theoretical/methodological contributions: the main methodological contribution the authors propose a model aiming to assess governance in a military structure, having as reference the principles of leadership, strategy and control. Social/management contributions: the results of the study can contribute with subsidies to other similar organizations to adopt and deal with corporate governance in its structures.