Gestão de organizações contábeis brasileiras: uma investigação entre a adoção dos princípios da governança corporativa e a aprendizagem  organizacional

Misley Ferreira Viana de Carvalho; Juliano Lima Soares; Daiana Paula Pimenta

doi:10.23925/cafi.v4i1.51224

Authors

Misley Ferreira Viana de Carvalho Universidade Federal de Goiás, Goiânia, Goiás https://orcid.org/0000-0002-9708-7653
Juliano Lima Soares Universidade Federal de Goiás, Goiânia, Goiás
Daiana Paula Pimenta Universidade Federal de Goiás, Goiânia, Goiás

DOI:

https://doi.org/10.23925/cafi.v4i1.51224

Keywords:

Accounting offices, corporate governance, organizational learning

Abstract

This study addresses the association between the principles of corporate governance and the factors of organizational learning in Brazilian accounting firms. Primary data were obtained by electronic questionnaires with a final sample of 207 offices. This is an exploratory, descriptive study, carried out in a field environment and classified as quantitative. The degree of corporate governance obtained at 11.70 indicates that the adoption of the principles of corporate governance is in an intermediate stage and the degree of organizational learning obtained at 8.20 demonstrates that the environment is conducive to organizational learning in the accounting offices. As the degree of corporate governance evolves, naturally there is a potentialization of organizational learning factors, such as dialogue, interaction with the external environment, experimentation and risk propensity. Among the main findings of this research, it is highlighted that there is a positive relationship between the adoption of the principles of corporate governance and the factors of organizational learning (r=0.244). When the levels of transparency of information in the accounting offices increase, there is also an increase in the level of fair and equal treatment between partners and stakeholders (r=0.621). As the use of dialogue increases, as a form of learning, there is an increase in interaction with the external environment (r = 0.776) and when suggestions and new ideas are well attended and accepted the use of dialogue as a construction of common knowledge also increases (r=0.722).

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