Monografia

Análise qualitativa dos estatutos sociais das cooperativas agropecuárias brasileiras sob as perspectivas das boas práticas de governança cooperativa.

This paper aims to make a qualitative analysis of the articles of association of Brazilian agricultural cooperatives in accordance with the conceptions of the good cooperative governance practices manual published by the Organization of Brazilian Cooperatives (OCB). The process of data collection...

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Autor principal: Pereira, Lucas
Grau: Monografia
Idioma: pt_BR
Publicado em: Universidade Federal do Tocantins 2023
Assuntos:
Acesso em linha: http://hdl.handle.net/11612/5361
Resumo:
This paper aims to make a qualitative analysis of the articles of association of Brazilian agricultural cooperatives in accordance with the conceptions of the good cooperative governance practices manual published by the Organization of Brazilian Cooperatives (OCB). The process of data collection occurred through research sites and blogs of cooperatives registered in their respective representative bodies. an adaptation of governance indicators created by the Group of Institutes, Foundations and Companies (GIFE), which seeks to evaluate the development of governance in organizations to obtain the analysis was used. Some results can be seen in advance, as the difficulty in finding sites and even social status. In a total number of 1,543 agricultural cooperatives, it was only possible to find 1,009 of these, less than half (473), has sites as a means of dissemination and communication with society and its cooperative framework. Cooperatives who used sites, about 6% published their bylaws. Furthermore, it was found that most unions do not have a cooperative training process to work in management positions, inspection and audits, for example, which focuses on management processes. Although it was possible to identify the accumulation of positions among the directors / officers, that can cause centralization in the deliberations, which may cause conflicts between management and cooperative bodies. Thus, it is justified the adoption of governance to ensure continued participation of cooperative members in the deliberations, seeking to flatten the processes of decisions, and looking for pegging the sustainability of the cooperative with the interests of members.