Estudo de caso sobre o conselho fiscal de uma cooperativa de trabalho médico no Estado de São Paulo

Abstract

This work aims to report the result of a search relating to the Fiscal Council of a Health Plan corporation, in a medical work cooperative system, in São Paulo state, considering two periods of time: before and after of hiring a specialized technical advice for assisting this inspection and control organ. The intention was to analyze what the extent this advice has contributed to the performance of the Fiscal Council. For this, were used the data based on minutes of the organ meetings occurred in the years 2003 to 2004 (before) and 2005 to 2006 (after), an interview with the contracted technical adviser and also the data achieved through a questionnaire applied to two groups of Council members, before and after the technical advice, for knowing how it was developed and its results. The search is a case study of incorporated type, supported by a protocol, being used for that an information triangulation with the document analysis, the interview with the adviser and the questionnaire data. It was used the Cluster Analysis to identify and group the differences and similarities of the groups of council members opinions. The results pointed out the hiring of an independent technical advice contributed for the Fiscal Council performance, providing good Corporate Management practices.