Governança cooperativa: adesão às boas práticas no contexto das cooperativas da agricultura familiar e solidária

• Ano de defesa: 2022
• Autor(a) principal: Pinho, Cássia Marcelle Dias
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Rio Grande do Norte; Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
• Palavras-chave em Português: Governança cooperativa; Percepção; Agricultura familiar e solidária
• Link de acesso: https://repositorio.ufrn.br/handle/123456789/47639

This dissertation aims to analyze comparatively through the perception of managers/cooperatives the mechanisms of cooperative governance adopted in family and solidarity farming cooperatives in the states of Rio Grande do Norte and Pará. However, to achieve the proposed objectives, a semi-structured form was applied with open and closed questions involving questions regarding the mechanisms of best governance practices elaborated by the OCB, which was answered by 12 cooperative managers, 6 from Potiguares cooperatives and 6 from Paraenses cooperatives in the periods of November 2019 and March to September 2021 For the analysis of responses, the treatment used was content analysis. As for the results, in three categories of analysis: Cooperated and General Assembly; Governing Bodies; supervisory and compliance bodies; Potiguares cooperatives had the best adherence rates, with 73%, 70% and 70%, however, Paraenses cooperatives had rates of 53%, 62% and 63%. The other two categories: Advisory and auditing bodies; and Ombudsman and cooperative relationship with the cooperative, had the same percentages of adherence in both cooperative groups (0% and 33%). Overall, from 216 possible answers, 136 were answered by Potiguares cooperatives and 115 by Paraenses cooperatives. Therefore, even though cooperatives are considered small, they still obtained more than half of adherence to the governance mechanism items in cooperatives in both states.