CÓDIGO DE ÉTICA E CONDUTA À LUZ DA GOVERNANÇA CORPORATIVA: A PERSPECTIVA DOS STAKEHOLDERS

Lugoboni, Leonardo Fabris; Corrêa, Hamilton Luiz; Chiareto, Joice; Araujo, Juliano Augusto Orsi de

doi:10.5902/1983465944512

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Articles • Rev. Adm. UFSM 14 (3) • Jul-Sep 2021 • https://doi.org/10.5902/1983465944512 copiar

CÓDIGO DE ÉTICA E CONDUTA À LUZ DA GOVERNANÇA CORPORATIVA: A PERSPECTIVA DOS STAKEHOLDERS

Autoria SCIMAGO INSTITUTIONS RANKINGS

RESUMO

Objetivos

- Esta pesquisa tem como objetivos reconhecer os indicadores de desempenho relacionados à gestão de IES relatados na literatura.

Metodologia

- É uma pesquisa exploratória e descritiva, que assume características qualitativas. Apresentamos uma proposta teórica de indicadores e dimensões suficientes para ogestão de uma IES. O quadro foi selecionado por conveniência. O grupo de especialistas foi composto por pessoas com experiência em gestão de desempenho.

Resultados

- Encontramos indicadores que foram adicionados de acordo com a sugestão dos entrevistados, resultando em 65 indicadores, divididos em 9 dimensões. O modelo contemplando dimensões: Econômicas; Internacionalização e pesquisa; Aluno/Cliente; Mercado; Academia; Operacional; Recursos Humanos; Sociedade/extensão e Sustentabilidade.

Limitações-

Como limitações da pesquisa, existe a possibilidade de alguns trabalhos sobre indicadores que não foram identificados nesta fase da pesquisa, e também a escolha de especialistas.

Implicações práticas -

Este estudo apresenta os determinantes do desempenho empresarial. Os indicadores que devem ser utilizados para cada tipo de organização são de extrema importância e foram destacados como um dos desafios de pesquisas futuras na gestão do desempenho organizacional.

Implicações sociais

Na literatura brasileira, 75% das pesquisas não abordam gestão de desempenho de forma holística, reforçando a importância e originalidade deste estudo..

Originalidade/valor

- Na literatura anterior foram identificados 57 indicadores de desempenho, distribuídos em seis 6 dimensões baseadas nos conceitos de multidimensionalidade. Os indicadores de trabalho encontrados foram agregados de acordo com a sugestão dos entrevistados, resultando em 65 indicadores divididos em 9 dimensões.

Palavras-chave:
Instituições de Ensino; Indicadores de desempenho; Desempenho organizacional

Management models of organizational performance	Customer and market		Economical-financial				Management and Organization							Human Resources			Society in general
Management models of organizational performance	1-Market	2-Customers	3-Economy and Finance	4-Considerations of existing tax policies	5-Physical resources necessary	6-Shareholders	7-Assessment of plans and goals	8-Partnerships an Alliances	9-Quality and efficiency in production	10-Research and development/innovation	11-Intangible Assets and non-financial	12-Cause-effect relationships	13-Direction of the organization	14-Organizational Structure	15-Performance of the executives	16-Staff Development	17-Adaptation to the environment	18-Society
The control panel dashboard (Tableau de Bord)			X		X		X		X		X	X	X	X
Management by objectives	X		X		X		X		X	X		X	X		X	X		X
Method of key areas of result	X		X				X		X		X	X	X			X
Method of assessment of performance Corrêa (MADE)	X	X	X		X		X		X	X	X	X	X		X	X	X	X
Balanced Scorecard (BSC)	X	X	X			X	X		X	X	X	X	X			X
Measure Performance Questionnaire (PMQ)							X			X			X		X	X	X
Strategic Measurement and Reporting Technique (SMART)	X	X	X		X		X		X				X	X		X
Quantum model of performance measurement (MQMD)		X				X	X		X		X	X	X			X		X
Skandia Navigator	X	X	X				X		X	X			X		X	X
SIGMA Sustainability Scorecard	X	X	X		X	X		X	X				X			X		X
Value Chain Scoreboard (VCS)						X				X	X	X	X
Performance Prism (PP)		X				X	X		X	X			X			X
Brazilian National Quality Award (BNQA)	X	X	X			X	X	X	X	X			X		X	X	X	X

ID	Formation	Professional Experience	Academic Experience
A	Degree in administration and Tourism. Degree of Business Administration	Secretary of Culture, Tourism and Leisure of a city in the interior of São Paulo. Secretary of economic development of a city in the interior of São Paulo. Operations manager in large wholesaler. Operations manager in the textile industry.	More than fifteen years of experience in educational institutions. He was a teacher and course coordinator. He is currently the executive director of one of the largest educational institutions in Brazil in terms of number of students.
B	Degree in Accounting. Master in Accounting. PhD in progress in Business Administration	Twenty years of experience in auditing; in the accounting area, in internal controls and procedures in multinational companies in the areas of tobacco, vehicle assembly, Big4, paper and cellulose and chemistry. Effective advisor to the Regional Accounting Council of the State of São Paulo.	More than eighteen years as a manager in educational institutions. He is coordinator of undergraduate and graduate courses. Currently, he is director of graduate studies at a large educational institution in São Paulo.
C	Master in Strategic Planning (Army). Master in Communication	Consultant to the Ministry of Education.	Over thirty years in the academic field. Various academic management positions. He acted in the opening of more than one hundred educational centers (distance learning) and in strategic and operations planning in teaching.
D	Degree in Engineering Master in Mechatronics. PhD in Organizational Behavior.	Experience as a manager in a metallurgical company. Product manager in a software house. Planning manager in chemical company.	He was coordinator of the postgraduate course of an educational institution in São Paulo. Today he is responsible for the entire graduate operation of the institution. Strong performance in the strategic management of the institution.
E	Degree in psychology. Specializations in Human Resources and Development Planning. Master and Phd in Administration	Worked in a mining company for nine years in the positions of Human Resources manager Strategic Planning and Quality manager. She is currently a consultant in the area of Strategic Planning and Strategic People Management, constantly dealing with the definition of objectives, goals and performance indicators.	Professor of undergraduate and graduate courses. She served as coordinator of lato sensu postgraduate courses and MBA.
F	Degrees in Economics and Accounting. Specialization in Controllership. Master in Controllership and Strategic Accounting.	Responsible for the development of the Audit areas of large IT companies and the automotive industry. Controller in private companies in several segments. Today he works as a consultant in the segment of Strategic Planning and IFRS (international accounting standards).	Professor of undergraduate and graduate courses. He acts as financial superintendent of a prestigious educational institution in Brazil in the area of Engineering Acting in the implementation of the Balanced Score card in the institution.
G	Degree in administration. Specialization in Business Administration. Masters in Education.	Experience in a large financial institution in the area of Organization, Systems and Methods. Experience in a large vehicle manufacturer in the ABC region of São Paulo. Worked in a large company in the paper and cellulose industry. He is currently an institutional appraiser of courses at INEP and Director of the Brazilian Institute of Finance Executives.	Professor and coordinator of a large educational institution in the are as of Engineering and Administration in São Paulo. Since the 1990s, he has run an educational institution in the interior of São Paulo. Responsible for creating a campus. Today he serves as academic director of a large educational institution (24 courses and 9 thousand students). Member of Angrad.
H	Degree in administration. Post-graduation in Finance. Teaching Didactics, Controlling for Multinationals. MBA in Project Management. Master of Administration	Thirty years of experience in the areas of Controllership, Finance. Accounting. Integrated Logistics and Information Technology. Extensive experience in consulting, audits, acquisitions and mergers, family succession and IPO. Member of Corporate Governance committees.	Since 1005 he has been teaching postgraduate and MBA courses. Coordinator of classroom and distance courses in 54- cities in the country and Germany. Today he serves as director of a large educational institution in the greater São Paulo. Member of the Group of Excellence in Higher Education Institutions (GIES} of the Regional Council of Administration of Sao Paulo.
I	Graduation in Accounting. Specialization in Tax Law. Master of Science in Accounting.	He was an entrepreneur in the Accounting field and in the Business Consulting are a. He was Controller of a multinational company. Municipal finance secretary of one of the largest municipalities in the state of Sao Paulo. He currently owns a consulting firm in the public and government areas.	Undergraduate teacher. He coordinated courses. Director of several higher education group units. Professor and coordinator of the school of the Court of Accounts of the Municipality of Sao Paulo.
J	Degree in Social Communication. Post-graduation in Project Management. International certification by PMI.	Businessman in the software house segment. Technology Project Manager. Director in a consulting firm with several large companies.	Vice-president, regional director and innovation leader for large education companies in the country, managing fourteen campuses in Brazil. He is currently the CEO of an educational institution in the interior of São Paulo.
K	Degree, Master and PhD in Administration.	With a fast performance in the banking segment, most of his professional experience is concentrated in the academic area.	He served as dean of graduation. dean or extension and development and course coordinator. Today he serves as vice-chancellor, deputy superintendent and member of the Teaching. Research and Extension Council and the University Council of a large educational institution in São Paulo. Member of the Group of Excellence in Higher Education Institutions (GIES) of the Regional Council of Administration of São Paulo. He is a member of the Board of (Angrad).

Dimension	Aspects that may be accompanied	Frequency
Internationalization ans Research	Studies published in international journals and events	3
	Studies published in national journals and events	4
	Bond the international pro grams (in your unit or outside it)	2
	Amount of people involved with research	2
Student/Client	Student Satisfaction with the institution	11
	Satisfaction of the parents of the student	1
	Satisfaction of company/FUNDER	5
	Student Satisfaction with administrative processes (secretarial, administrative areas, coordination)	5
	Students who do more than one course (loyalty)	2
Market	Market Share	4
	Prospecting for students	3
	Vestibulai performance (candidate wave)	6
	Vestibular performance of competitors	3
	Development of the labor market in the region	6
	Insertion in the media	2
	Reputacion and image search rankings (IES/etc.)	5
	Relationship with the alumni	11
Academic	Quality of teaching learning Warranty	11
	Completion of learning objectives	6
	Perception about the quality of the student's classroom	8
	Alignment of programs (plan course teaching menus)	5
	Enrolled students per class	10
	Approved Failed	10
	Tax evasion (vestibular beginning of the course during the course)	10
	Frequency of student	5
	Time for completion of the course	2
	Concept of the MEC	11
	IDD	6
	Ie	7
	Student profile (socio skills required)	7
Operational	New Courses	4
	Relationship between student and employee (quantity)	10
	Matriculas locked	11
	Evolution of the number of pupils	10
	Efficiency of the processes of documentation	10
	Technological support and infrastructure (Lab)	5
	Infrastructure (sociable environments)	5
	Infrastructure (library)	6
	Purchasing and storeroom	2
	Maintenance	3
Human Resources	Satisfaction of teachers	9
	Technical-administrative turnover	10
	Rotation of teachers	7
	Training for the technical-administrative body	10
	Training for the faculty	8
	Benefits to employees	8
	Organizational Climate Research	10
Society Extension	Social projects of the institution (number of projects participants)	11
Society Extension	Social action in the Community	9
Sustainability	Consumption of electrical energy, water and paper	11
	Risk Management	4
	Diversity	5
	Ethics	3
Financial	Revenue	11
	Liquidity	10
	Margin Profitability	6
	Ebitda	2
	EVA	3
	Defaults	10
	Participation of third party capital	11
	Teaching Cost	6
	Administrative Cost	10
	Academic Cost	6
	Expenditure	9
	Investments	10

Universidade Federal de Santa Maria Avenida Roraima nº 1000, Prédio 74C, Sala 4210 - Cidade Universitária - Centro de Ciências Sociais e Humanas (CCSH) - Universidade Federal de Santa Maria (UFSM), Cep: 97105-900, Tel: +55 (55) 3220-9242 - Santa Maria - RS - Brazil
E-mail: rea@ufsm.br

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[1] AUTHORS

Leonardo Fabris Lugoboni Universidade Ibirapuera, São Paulo, SP, Brazil; Unialfa, Goiania, GO, Brazil. PhD in Administration by University of São Paulo E-mail: leonardo.lugoboni@gmai.com ORCID: https://orcid.org/0000-0003-1396-9681