Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
COELHO, Danilo José Campos
 |
| Orientador(a): |
OLIVEIRA, Rezilda Rodrigues |
| Banca de defesa: |
CALLADO, Antônio André Cunha,
RIBEIRO, Ana Regina Bezerra |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Federal Rural de Pernambuco
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Controladoria
|
| Departamento: |
Departamento de Administração
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8977
|
Resumo: |
This research aimed to analyze how a compliance program can be formulated, as an instrument of control, according to the appreciative and institutional perspective in a context of legitimacy and governance within the scope of the Movimento Pró-Criança (MPC). As for the typology of this research, it was considered as applied, being descriptive-exploratory as to the objectives, qualitative in relation to the approach to the research problem and structured by a technical procedure based on Appreciative Inquiry (AI). The object of study was the MPC, a non-profit entity based in the Metropolitan Region of Recife. The modeling of this research focused on the initial 3-D's of the 5-D model of AI (1-D Definition, 2-D Discovery and 3-D Dream), preceded by the sensitization meetings and creation of meaning with some of the members that made up the collaborative research group. The 4-D (Design) and 5-D (Destiny) phases were theoretically outlined, however, they were not developed by joint decision between the participants and the researcher. This agenda was agreed with all participants during the years 2018 and 2019. It was possible to adapt this modeling in its theoretical, analytical and ontological fronts, having as a backdrop the fundamentals of internal control, compliance, institutional theory and AI. Data collection took place through three distinct sources of evidence, the first consisting of institutional documents. The second source came from the participant's observation. The third and last source of data was obtained through meetings, meetings and appreciative workshops concomitant with the collaborative group composing an unconventional action research scheme. The research protocol guided the specific conduct of each selected “D”, integrating data collection and analysis from the definition of the affirmative topic (1-D), walking through the discoveries (2-D) and dreams (3-D) that the collaborative group listed in the process of formulating a compliance program, according to its specificities. These findings were submitted to pre-analysis, exploration of the material and interpretation of the data, steps proper to the content analysis technique. The findings showed that the MPC has intrinsic characteristics of a compliance program, but it is not formalized as such. It was also possible to focus on elements of institutional legitimacy as facilitators of the formulation of the compliance program, being observed as an innovation, loaded with value and marked by objective elements of praxis. From this interweaving, participatory, appreciative and decision-making mechanisms capable of formulating a compliance program at the MPC were exposed, among which it is suggested to hold talks and dialogues with the top management and professionals of the organization, the establishment of a code of conduct and the formation of a compliance implementation committee, through an executive work agenda. Finally, it presents the delineation of appreciative and institutional evidence observed in the research, indicating that the MPC is moving towards habituation and institutional arrangements related to compliance and internal control, not being far from objectification due to the various social entrepreneurs that are present in the organizational field of the MPC, which can provide expertise for the formulation of a compliance program and its legitimation. |
