Estrutura Formal e instrumentos da Controladoria em Empresas Familiares que buscam implementar boas práticas de Governança Corporativa

Content Provider	Semantic Scholar
Author	Nascimento, José Orcélio Do Martins, Flavia Regina Cascarelli Zittei, Marcus Vinicius Moreira Lugoboni, Leonardo Fabris Araujo, Juliano Augusto Orsi De
Copyright Year	2016
Abstract	This study aims to demonstrate the formal structure and instruments that are used by controlling companies in family companies that seek to implement good corporate governance practices. It is a descriptive research, with a quantitative approach. The technique used to collect data was a questionnaire sent to fill the controller or the person in charge of the control department of the companies indicated by IBGC in the publication of Cases of Unlisted Family Companies: Experiences in the Application of Governance Practices held in 2011, Being a reference for the study of the medium sized family companies, located in the state of Sao Paulo. The results show that the family culture can interfere in the family business management process, and the control department is an internal mechanism that has elements that can positively contribute to the implementation of best governance practices, as well as interacting with the agents of governance (Board of directors, independent auditors, owners and mainly in the management process), its mission is common to the basic principles of corporate governance. The controlling structure is organizational support reflecting the needs and objectives of family companies that seek to improve their Corporate Governance practices.
Starting Page	3
Ending Page	25
Page Count	23
File Format	PDF HTM / HTML
Volume Number	1
Alternate Webpage(s)	http://www.revistaseletronicas.fmu.br/index.php/RMGC/article/download/1316/1029
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article