Governança corporativa: uma nova perspectiva na gestão empresarial

Abstract

The present paper presents the theme Corporate Governance and analyses its application as an essential tool for a good management of modern companies which try to be different in the competitive market of nowadays through management processes that highlight the transparency of the administration of companies to national and international investors. Focusing this, this article presents the concepts of the Corporate Governance in order to clear out, contextualize and show its importance for the modern ruling of companies. Furthermore, it was aimed to point out how the companies are applying the Corporate Governance specially, in Brazilian companies. As a result of this study, several kinds of evaluations were possible and, among them, the fact that the Corporate Governance guarantees the feasibility of information, the accountancy management of data as an important instrument because the data are taken up, recorded and analyzed in the Balance sheet, demonstrating the performance of enterprises in accordance with their accountancy rendering in the equity of treatment of the shareholders and in compliance with the laws. In Brazil, the usage of this utensil represents a transition between the ‘Traditional Model’ to the ‘Emerging Model’ of governing which shows that the firms in the country are characterized by the properties and the administration which are concentrated in the major shareholders.