O processo de institucionalização da governança corporativa em empresas familiares: o caso M. Dias Branco S/A

Abstract

Governance has been the focus of discussions about the great company crises observed in various sectors of economy throughout the world. In relation to the past twenty years only, the business world has been agitated by crises that have shaken and made organizations of great importance disappear. The aim of this work is to analyze the process of corporate governance in the family-owned business M. Dias Branco S/A, and its relation to the internal controlling systems. The theoretical reference used in this work has been subdivided into two parts: the Corporate Governance and Agencying, and the Internal Controlling Systems. According to its ends, the research can be defined as exploratory and descriptive, and, as to its means, it can be considered bibliographic and field research, developed through a case study. Concerning the nature of the data, the research is configured as qualitative. The data collecting encompassed secondary and primary data. For the first, information about the researched group was gathered from the Internet and reports. For the latter, an interview was conducted with one of the managers of the group involved in the process of adopting Corporate Governance practices as well as Internal Controlling Systems. The analysis and interpretation of the information gathered in the M. Dias Branco S/A Group indicate that the professionalizing and updating process of corporate governance practices is still in a transitional phase, moving from a family business to an open-capital company.