Governance and performance model for agricultural cooperatives

Fabiana Ferreira da Silva; Daniel Knebel Baggio; David Ferreira Lopes Santos

doi:10.18046/j.estger.2022.165.5238

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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