Princípios da Governança Corporativa no âmbito da Administração Pública e Privada pela ótica do IBGC e TCU: um estudo comparativo.

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.