VERISSIMO, L. Q.; http://lattes.cnpq.br/2060282822527699; http://lattes.cnpq.br/5836393024140794; ANDRADE, V. H. D.; VERÍSSIMO, Lucas de Queiroz.; ANDRADE, Victor Hugo Dias de.
Abstract:
Corporate governance is a topic that is present in large organizations, regardless of whether
they are public or private, but it is a fact that such organizations, despite being considerably
different in their way of acting and objectives, share similarities in terms of governance. The
general objective of this research is to analyze the concepts and principles surrounding
Corporate Governance, public and private. The study is descriptive and qualitative about the
two main institutions that guide organizations on the subject in Brazil, on the private side the
IBGC (Brazilian institute of corporate governance) and on the public side the TCU (union's
court of accounts), collecting information through of official publications from both
institutions, using comparative tables, highlighting the concepts and principles of corporate
governance according to each institution. After completing the research, it was concluded that
there is a notable similarity in the concepts and principles of corporate governance highlighted
by both institutions, with the few differences found being the focus of governance direction,
which in the public sector is aimed at the population. No points with significant divergences
were identified that could be analyzed in depth.