Governança corporativa em cooperativas de saúde: proposição de um modelo diagnóstico

Abstract

The objective of this work is to consider a diagnostic model that allows to evaluate the state of adoption of the practice of Corporative Governance in the context of the health cooperatives. The subject becomes more important as fast as the requirement from associateds increases in terms of guarantees that the managers will be working according to their interests, by the establishment of control systems and monitoring adequate management of the organization’s resources. The methodology used in the study included literature research, document and field. The sample is censitária, composed of three cooperatives operate the health plan of the metropolitan region of Fortaleza / CE. After reviewing literature, produced by the model diagnostic, aiming to test the instrument. The model is composed for four levels, called dimensions, perspectives, items of verification and unfoldings. We noticed that the tool is sensitive to the three dimensions of the proposed model, and we also confirmed its viability and usefulness to the decision evaluation adoption of the practice of governance, in which characterized the Cooperative A and C “level with" developing Cooperative and B level with "moderate".