Análise das práticas de governança corporativa e sua relação com o compartilhamento do conhecimento nas instituições do terceiro setor

• Autor(a) principal: Conduta, Luis Fernando
• Data de Publicação: 2020
• Outros Autores: Vitoriano, Marcia Cristina de Carvalho Pazin
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: InCID
• Texto Completo: https://www.revistas.usp.br/incid/article/view/168357
• topic: Corporate Governance; Knowledge Management; Knowledge sharing; Accounting statements; Governança Corporativa; Gestão do Conhecimento; Compartilhamento de Conhecimento; Demonstrações Contábeis

The changes that have occurred in the Brazilian business scenario, with the expansion of the complexity of its performance and the emergence of new actors in the organizational environment, have directly influenced Third Sector organizations, represented by foundations and associations, which, like companies, ne ed good governance practice s , which includes knowledge sharing. In this context, the research problem arises, which translates into the following questions: do assistance associations meet the requirements brought about by Corporate Governance Do they have the Knowledge Management pillars in their structure and do they promote knowledge sharing in these institutions? Considering these issues, the present study had the general objective of analyzing the activities of Assistance Associations, seeking to under stand whether these institutions have the necessary pillars for applying Corporate Governance as well as whether these practices will promote the knowledge sharing in these institutions. The methodology is characterized as qualitative, exploratory and desc riptive. As a research method, the multiple case study was used, having as a universe of research a set of assistance associations located in the municipality of Curitiba - PR. R esults d emonstrate that studied Associations understand the importance of good C orporate Governance practices and follow some of its principles, partially attending to the pillars, intrinsically or not; they are aware of the application or apply it without even knowing it, respectively. It can be concluded that the organizations studi ed partially meet the requirements exposed by Corporate Governance, even though they often do so instinctively