Práticas de governança corporativa e compliance nas cooperativas operadoras de planos de saúde

• Ano de defesa: 2021
• Autor(a) principal: Marino, Rogerio
• Orientador(a): Vasconcelos, Ana Lucia Fontes de Souza
• Banca de defesa: Segura, Liliane Cristina , Almeida, Edjane Melo de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: compliance; cooperativas médicas; governança corporativa
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28470

The objective of the research is to implement an interventionist process for the professional training of managers of health care plan cooperatives (Operators), according to the dictates of Normative Resolution No. 443/19 of the ANS. As for the approach to the problem, the research is classified as qualitative because it seeks to measure the added value of knowledge of the participants in professional training applied in their organizations. The methodology applied is action research, one in which the researcher interferes in the phenomenon, with a follow-up procedure for on-the-job training (work in progress), the implementation process, seeking to understand the perception of these managers regarding their technical qualification to apply to RN 443/19 according to the specific needs of each Operator. The expected result is the improvement – in light of RN 443/19 – of corporate governance practices, including internal controls, risk management and compliance at the Operators, through trained leaders. The expected practical implication is the implementation of a structure of good corporate governance practices, with self-management, a sense of justice, transparency, education, internal controls and risk management, in addition to representing a relevant step towards improving the management of Operators, as well it can contribute to the development of a culture of continuous training that meets current regulations. Managers feeling able to apply the dictates of RN 443/19 is the big question and the research result points to an evolution in knowledge and training of leaders. The Operator Size and the Participant's Education Level were the most significant results, while the others, of the 7 variables of the inquiry process, Hierarchical Position, Length of Service and Function, Level of Education and Location of the Operator, showed an evolution, but not significant at 0.10. The hierarchical position in the Operator showed smaller deviations between the initial and the final perception, after the intervention process, but not significant at 0.10. After the interventionist process, in general, the Participants feel more capable of implementing Corporate Governance and the Integrity Program, which includes Money Laundering and Anti-Corruption, and Risk Management, Internal Controls and Internal Audit did not return significant to 0, 10. The Operator's perception was signifcant at 0.10, only in Risk Management and Internal Audit. The result of the survey points to an evolution in knowledge and training of leaders, however, the effective progress of implementations was not expressive, due to the short period of time elapsed.