Governança corporativa e gestão da inovação: um estudo nas organizações contábeis brasileiras
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Data
2020-09
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Universidade Federal de Goiás
Resumo
The present study aimed to analyze the association between the adoption of corporate governance principles and innovation actions in Brazilian accounting firms. The research was carried out from a questionnaire sent to the managers and owners of accounting organizations, it is an exploratory, descriptive and cross-sectional study. 207 responses were obtained, which represents the investigated sample. The prevalent profile of the respondents were men, as for the age group the highest percentage was concentrated in people between 31 and 50 years old. As for the profile of accounting organizations, 64% have 0 to 20 years of experience, and 31% have between 21 and 25 employees. To assess the proposed hypothesis, Pearson's correlation test was performed. The results found confirm the hypothesis of a positive association between corporate governance practices and innovation actions. The main findings are related to the greater occurrence of incremental innovation actions, than radical actions; and the higher the degree of corporate governance, that is, the more organizations make use of the principles in their practices, the more innovation actions are carried out. As a suggestion for future research, it is suggested the investigation of the constructs in longitudinal studies and association with other theories, as well as in other companies providing services and industry to verify if there is a change in the relationship of variables according to time and activity.
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Governança corporativa, Ações inovadoras, Organizações contábeis brasileiras
Citação
SANTOS, Igor Silva. Governança corporativa e gestão da inovação: um estudo nas organizações contábeis brasileiras. 2020. 21 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2020.