Análise da governança corporativa no terceiro setor na cidade de Uberlândia-MG

Abstract

The present work sought to analyze the levels of adoption of the principles of independence, transparency and accountability in Governance practices in third sector organizations in the city of Uberlândia/MG. The theory that underlies the examination of the levels of Governance and, therefore, supports the analysis of this work, is the Agency Theory, which presupposes the possibility of conflicts between managers and owners / financiers of an entity, including third sector organizations . Thus, the research problem was the level of Governance practices adopted by third sector entities regarding the principles of independence, transparency and accountability? For that, a field research methodology was used with data collection through questionnaires. To identify the levels of Governance, the average of the scores attributed to each item was used, as well as a general average, which was compared to the means of each respondent entity. As a result, the results showed a specific and general presence of Good Governance practices and their general levels in the sample entities, revealing that only half of the institutions present a satisfactory level, according to the parameters used in this study, as well as suggests that entities with higher revenues have a better general level of governance.