Adequação de práticas de gestão em organização social que atua na área da saúde (OSS) frente a diretrizes de compliance

Abstract

This research aimed to determine the adequacy of management practices of the social health organization in view of the compliance guidelines established by the Brazilian Institute of Corporate Governance (IBGC), by the Comptroller General of the Union (CGU) and by the Brazilian Association of Fund Raisers (ABCR). Based on institutional theory and coercive pressures, an institutionalized structure of corporate governance and internal controls permeated by a culture of compliance, an exploratoryresearchof qualitative approach was. Data were collected through in-depth interviews and document analysis; data analysis was done through content analysis. It was found that the entity searched has a structure that meets the compliance function based on three axes: a) normative, referring to the adoption and formalization of the integrity program based on instances, mechanisms and procedures that deal with ethical conduct, internal controls, laws, rules, regulations and risk management to which the entity is exposed; b) commercial, referring to the adoption and formalization of mechanisms aimed at transparency and accountability of the funds raised; however, it was found that the contingencies arising from the COVID-19 pandemic required mechanisms not yet foreseen by the entity to account for resources from private donations; c) organizational, referring to the adherence and commitment of top management to the policies instituted in view of maintaining a structure of inspection, control of the implemented processes and the behavior of the institution in the market in which it operates. It is concluded that organizations that depend on resources and understand that the subsidies they receive, whether government, whether public or private donations, will make the necessary efforts to ensure high levels of compliance, their choices and conduct preserve their image and the achievement of greater credibility and legitimacy.