Corporate Governance Practices in aCooperative of Credit
DOI:
https://doi.org/10.5380/rcc.v16i1.86695Keywords:
Cooperative governance. Credit Cooperative. Case Study. Perception.Abstract
Aiming to contribute to the cooperative management in the achievement of good corporate governance practices improvement, this study aims to identify the adoption of corporate governance practice items in a credit union, as well as to analyze the adherence of these items according to the perception of the cooperative members. This is a case study classified as exploratory descriptive with a qualitative approach. For data analysis, the content analysis technique was used with the support of the ATLAS.ti® software. Five categories of analysis were created: Identification, General Assembly, Strategic Direction, Executive Management and Supervision. As for the results, despite the identification of corporate governance practice items in the cooperative, these items presented divergences between cooperative members with management positions and employees (G1) and cooperative members without management positions (G2), allowing the identification of the existence of informational asymmetry, generating weaknesses instimulating cooperative members to participate in assemblies and the feeling of belonging. It is believed that the information produced by accounting together with the rendering of accounts, have a primordial role to recover the credibility of the cooperative through the increase of the transparency and faithful representation. It is hoped that the results of this study may also contribute to researchers in general and to the researchlines that are being developed in postgraduate programs, which emphasize cooperativism and require literature focused on cooperative governance practices.References
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