Convergência de princípios da governança corporativa e práticas de gestão em instituições religiosas: estudo em uma igreja batista no Ceará

Abstract

This work analyzed the convergence of the principles of corporate governance (CG) in the management practices of religious institutions, more precisely a Baptist church in the city of Fortaleza, Ceará. To this end, the organization's management mechanisms and actions were investigated through an in-depth survey of members and participants in the administrative scope, in addition to documents and internal communications. Regarding the methodology, the study is characterized as qualitative and exploratory, using documentary bibliographic research and case study. Four interviews were conducted which their semi-structured script was based on the principles of corporate governance. The analyzed results showed that there is a general consonance, albeit unconscious, between the management practices exercised in the Baptist Esperança Church and the principles of CG its definitions and management instruments. However, it should be noted that in relation to aspects of the principles of transparency and corporate social responsibility, there were discrepancies noted. Thus, it is demonstrated through this study that although reservations can be made due to the intrinsic characteristics of a religious community, the principles of CG can contribute to the management of this type of organizations.