Agency and Governance Relations in Non-Profit Higher Education Institutions

Detalhes bibliográficos
Autor(a) principal: Moreira, Evelter Silva
Data de Publicação: 2023
Outros Autores: Macedo, Roberta de Cassia
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Contabilidade, Gestão e Governança
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2972
Resumo: Objective: This theoretical essay aims to identify how agency relationships occur, involving stakeholders in non-profit higher education institutions, as well as the role of Corporate Governance in this context. Theoretical approach: Agency Theory, Stakeholder Theory, and Corporate Governance are discussed from their foundations, history, and evolution to the present day and the specificities of non-profit educational institutions. The theories are concatenated in a perspective of multiple principals and agents involving stakeholders and governance as a modulator of conflicts in relation to the purpose of the organization. Results: A theoretical model is presented as a result, showing the agency relationships, from which risks of conflicts can emerge when the institutional objectives of the organization and the role of governance in mitigating these risks are disregarded. For future research, further in-depth practical investigation is suggested, with an empirical investigation into non-profit organizations. Originality/Relevance: The work is original in that it proposes an integrated approach to theories, also proving to be relevant to the field of third sector studies. Theoretical contributions: This study brings theoretical contributions as it outlines a new perspective of approaching theories and the purpose of organizations. Social Contributions: It also presents social contributions by discussing the topic in the context of non-profit higher education institutions, helping this type of organization to better understand the configuration and risks involving agency relationships.
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spelling Agency and Governance Relations in Non-Profit Higher Education InstitutionsRelações de Agência e Governança em Instituições de Ensino Superior Sem Fins Lucrativos Corporate GovernanceAgency TheoryStakeholdersHigher Education InstitutionsGovernança CorporativaTeoria da AgênciaStakeholdersInstituições de Ensino SuperiorObjective: This theoretical essay aims to identify how agency relationships occur, involving stakeholders in non-profit higher education institutions, as well as the role of Corporate Governance in this context. Theoretical approach: Agency Theory, Stakeholder Theory, and Corporate Governance are discussed from their foundations, history, and evolution to the present day and the specificities of non-profit educational institutions. The theories are concatenated in a perspective of multiple principals and agents involving stakeholders and governance as a modulator of conflicts in relation to the purpose of the organization. Results: A theoretical model is presented as a result, showing the agency relationships, from which risks of conflicts can emerge when the institutional objectives of the organization and the role of governance in mitigating these risks are disregarded. For future research, further in-depth practical investigation is suggested, with an empirical investigation into non-profit organizations. Originality/Relevance: The work is original in that it proposes an integrated approach to theories, also proving to be relevant to the field of third sector studies. Theoretical contributions: This study brings theoretical contributions as it outlines a new perspective of approaching theories and the purpose of organizations. Social Contributions: It also presents social contributions by discussing the topic in the context of non-profit higher education institutions, helping this type of organization to better understand the configuration and risks involving agency relationships.Objetivo: O presente ensaio teórico tem por objetivo identificar como ocorre as relações de agência, envolvendo os stakeholders em instituições de educação superior sem fins lucrativos, bem como o papel da governança corporativa nesse contexto. Abordagem teórica: Discute-se a Teoria da Agência, a Teoria dos Stakeholders e a Governança Corporativa a partir de seus fundamentos, história e evolução até os dias atuais e as especificidades das instituições de educação sem fins lucrativos. As teorias são concatenadas em uma perspectiva de múltiplos principais e agentes envolvendo os stakeholders e a governança como moduladora de conflitos em relação ao propósito da organização. Resultados: Apresenta-se como resultado um modelo teórico evidenciando as relações de agência, das quais podem emergir riscos de conflitos, quando os objetivos institucionais da organização são desconsiderados e o papel da governança na mitigação destes riscos. Para pesquisas futuras sugere-se o aprofundamento prático, com uma investigação empírica em organizações sem fins lucrativos. Originalidade/Relevância: O trabalho tem originalidade por propor uma abordagem integrada das teorias, mostrando-se também relevante para o campo dos estudos do terceiro setor.   Contribuições teóricas: Traz contribuições teóricas na medida que traça uma nova perspectiva de abordagem das teorias e do propósito das organizações. Contribuições sociais: Apresenta também contribuições sociais por discutir o tema no contexto das instituições de educação superior sem fins lucrativos, contribuindo para que este tipo de organização possa compreender melhor a configuração e os riscos envolvendo as relações de agência.Contabilidade Gestão e Governança2023-03-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/297210.51341/cgg.v25i3.2972Journal of Accounting, Management and Governance; Vol. 25 No. 3 (2022); 471-487Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 471-4871984-392510.51341/cgg.v25i3reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/2972/781https://revistacgg.org/index.php/contabil/article/view/2972/782Copyright (c) 2022 Evelter Silva Moreira, Roberta de Cassia Macedoinfo:eu-repo/semantics/openAccessMoreira, Evelter SilvaMacedo, Roberta de Cassia2023-07-18T14:58:36Zoai:oai.jamg.cloud:article/2972Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-07-18T14:58:36Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Agency and Governance Relations in Non-Profit Higher Education Institutions
Relações de Agência e Governança em Instituições de Ensino Superior Sem Fins Lucrativos
title Agency and Governance Relations in Non-Profit Higher Education Institutions
spellingShingle Agency and Governance Relations in Non-Profit Higher Education Institutions
Moreira, Evelter Silva
Corporate Governance
Agency Theory
Stakeholders
Higher Education Institutions
Governança Corporativa
Teoria da Agência
Stakeholders
Instituições de Ensino Superior
title_short Agency and Governance Relations in Non-Profit Higher Education Institutions
title_full Agency and Governance Relations in Non-Profit Higher Education Institutions
title_fullStr Agency and Governance Relations in Non-Profit Higher Education Institutions
title_full_unstemmed Agency and Governance Relations in Non-Profit Higher Education Institutions
title_sort Agency and Governance Relations in Non-Profit Higher Education Institutions
author Moreira, Evelter Silva
author_facet Moreira, Evelter Silva
Macedo, Roberta de Cassia
author_role author
author2 Macedo, Roberta de Cassia
author2_role author
dc.contributor.author.fl_str_mv Moreira, Evelter Silva
Macedo, Roberta de Cassia
dc.subject.por.fl_str_mv Corporate Governance
Agency Theory
Stakeholders
Higher Education Institutions
Governança Corporativa
Teoria da Agência
Stakeholders
Instituições de Ensino Superior
topic Corporate Governance
Agency Theory
Stakeholders
Higher Education Institutions
Governança Corporativa
Teoria da Agência
Stakeholders
Instituições de Ensino Superior
description Objective: This theoretical essay aims to identify how agency relationships occur, involving stakeholders in non-profit higher education institutions, as well as the role of Corporate Governance in this context. Theoretical approach: Agency Theory, Stakeholder Theory, and Corporate Governance are discussed from their foundations, history, and evolution to the present day and the specificities of non-profit educational institutions. The theories are concatenated in a perspective of multiple principals and agents involving stakeholders and governance as a modulator of conflicts in relation to the purpose of the organization. Results: A theoretical model is presented as a result, showing the agency relationships, from which risks of conflicts can emerge when the institutional objectives of the organization and the role of governance in mitigating these risks are disregarded. For future research, further in-depth practical investigation is suggested, with an empirical investigation into non-profit organizations. Originality/Relevance: The work is original in that it proposes an integrated approach to theories, also proving to be relevant to the field of third sector studies. Theoretical contributions: This study brings theoretical contributions as it outlines a new perspective of approaching theories and the purpose of organizations. Social Contributions: It also presents social contributions by discussing the topic in the context of non-profit higher education institutions, helping this type of organization to better understand the configuration and risks involving agency relationships.
publishDate 2023
dc.date.none.fl_str_mv 2023-03-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2972
10.51341/cgg.v25i3.2972
url https://revistacgg.org/index.php/contabil/article/view/2972
identifier_str_mv 10.51341/cgg.v25i3.2972
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2972/781
https://revistacgg.org/index.php/contabil/article/view/2972/782
dc.rights.driver.fl_str_mv Copyright (c) 2022 Evelter Silva Moreira, Roberta de Cassia Macedo
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Evelter Silva Moreira, Roberta de Cassia Macedo
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Journal of Accounting, Management and Governance; Vol. 25 No. 3 (2022); 471-487
Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 471-487
1984-3925
10.51341/cgg.v25i3
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
_version_ 1798315266221801472

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