Modelo de gobernanza y desempeño para las cooperativas agrícolas

Autores/as

  • Fabiana Ferreira da Silva Controller, Bambuí Bionergia S/A, Bambuí, Brazil.
  • Daniel Knebel Baggio Professor, School of Management and Business, Regional University of Northwestern Rio Grande do Sul, Ijuí, Brazil.
  • David Ferreira Lopes Santos Associate Professor, School of Agricultural and Veterinarian Sciences, São Paulo State University, Jaboticabal, Brazil. http://orcid.org/0000-0003-3890-6417

DOI:

https://doi.org/10.18046/j.estger.2022.165.5238

Palabras clave:

agronegocios, organización Colectiva, cooperativismo, gerenciamiento de cooperativa, sustentabilidad

Resumen

El objetivo principal es proponer un modelo de desempeño basado en los principios y prácticas de gobierno corporativo aplicadas a las cooperativas agrícolas. La investigación utiliza un enfoque cuantitativo basado en una encuesta aplicada a las empresas de este tipo establecidas en Brasil. Los procedimientos de investigación se centraron en el análisis descriptivo de los resultados empíricos, el factor de uso y análisis discriminante. El análisis factorial reportó dos dimensiones para la administración (confiabilidad y transparencia) y tres para el desempeño (control financiero, rentabilidad y sustentabilidad). El análisis discriminante permitió distinguir las cooperativas con mejores prácticas de gobierno y aquellas con mejor desempeño. El estudio muestra un modelo de desempeño basado en principios y prácticas estructuradas de gobierno.

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Publicado

2022-11-03

Número

Sección

Artículo de investigación

Cómo citar

Modelo de gobernanza y desempeño para las cooperativas agrícolas. (2022). Estudios Gerenciales, 38(165), 464-478. https://doi.org/10.18046/j.estger.2022.165.5238