Barriers and Difficulties in the process of Implementing Corporate Governance in Companies: A study of the management process and the disclosure of information

Abstract

This paper seeks to analyze the barriers and difficulties faced in the implementation and enforcement the best practices of Corporate Governance using the communication and dissemination of information identified in the researched articles that may confront the items in NVIVO 11 to find convergences that lead to relevance of the study. The comparison method used in NVIVO 11 was by analyzing the frequency of key words discussed in the article, to identify the strong presence of barriers and difficulties in the process of implementation Corporate Governance in companies, making a convergence with reasoned points on article. Based on data researched the article concluded that Corporate Governance is to use a number of practices in the organization to assimilate the relationship between directors, independent auditors, shareholders and board members, to direct the participation of all to achieve good results. We conclude that the barrier and communication within the Corporate Governance are issues that should be better exploited, as recommended in the best practices of Corporate Governance.