Influência das teorias da agência e dos stakeholders nos regimentos internos dos conselhos de administração dos bancos do Brasil e Itaú, entre os anos de 2006 e 2018: uma abordagem teórica

Detalhes bibliográficos
Ano de defesa: 2019
Autor(a) principal: Spadotto, Dalton
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Positivo
Brasil
Pós-Graduação
Programa de Pós-Graduação em Administração
UP
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1941
Resumo: Bank crises can cause the economic and political collapse of nations, bringing negative effects in the social, economic and financial spheres. Banks play a decisive role in the corporate governance of other companies. Therefore, they must be efficient in stimulating productivity growth and the prosperity of the economy in general. Most private organizations pursue profit maximization as their central objective, although they find the gap between the primary objective of investing capital and those who manage it as a common problem. Throughout history, this gap has often led to the bankruptcy of the company, and this has led to shaken confidence in those who manage capital. The problem of trust in managers has increased with the collapses that arose in the early 21st century, and to restore it, companies have become increasingly focused on the involvement of independent non-executive directors on their boards. In addition, it strengthened the scope of the principles that underpin Corporate Governance: transparency, integrity or equity, accountability and compliance with laws. KM theories highlight their problems in financial intermediation in order to formulate recommendations to avoid them. The present study aimed to verify if, between 2006 and 2018, there are indications that the changes in the Corporate Governance structures of Banco do Brasil and Itaú are being oriented to the Agency Theory, Stakeholder Theory, for both or neither. The methodological justification of this research is the combination of the necessary practices, from data collection to their treatment, used during the study in question. As for the methodological procedures, this research characterized itself as descriptivedocumentary with qualitative approach, whose analysis tools are the internal regulations available on the websites of the institutions, in force from 2006 to 2018, from both institutions. At the end, it has concluded that financial institutions were already increasing CA-centric KM based on Stakeholder Theory, especially Banco do Brasil.