Banca de DEFESA: POLIANA FONSECA DE SOUSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : POLIANA FONSECA DE SOUSA
DATE: 21/05/2026
TIME: 15:30
LOCAL: Videoconferência pelo link: https://meet.google.com/amk-hgfj-fjh
TITLE:

Governance in the Third Sector: An Analysis of the North RioGrandense Foundation for Research and Culture.

 

 

KEY WORDS:

Governance; Third Sector; Support Foundation.

PAGES: 99
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SUMMARY:

With the increasing complexity of organizations and the dispersion of ownership
relationships, governance has emerged as an essential mechanism for balancing the
internal and external interests of institutions, improving organizational processes, and ensuring management credibility. The growing relevance of the third sector has increased
the need to provide greater reliability to these organizations, as well as to deepen studies
on governance within such institutions. The organization analyzed in this study is
Fundação Norte-Rio-Grandense de Pesquisa e Cultura (FUNPEC), a support foundation
linked to the Federal University of Rio Grande do Norte. In this context, the main objective
of this study is to analyze governance structures at FUNPEC in light of the best
governance guidelines applicable to the third sector. Regarding the methodological
aspects, the research is classified as applied, descriptive, and qualitative, and, in terms of
procedures, it is characterized as a case study. Bibliographic and documentary research
methods were used for data collection and analysis. A comparison was carried out
between FUNPEC and Brazilian support foundations regarding the disclosure of
governance information, as well as a diagnosis of FUNPEC’s organizational structure,
confronting it with the application of governance best practices recommended by the
Brazilian Institute of Corporate Governance (IBGC). The results showed that Brazilian
support foundations still present weaknesses in the disclosure of their governance
practices, since only part of the analyzed entities provided information on the subject,
which was generally superficial and lacking in detail. In contrast, FUNPEC stood out
positively by presenting a greater volume, level of detail, and comprehensiveness of
governance information when compared to the other institutions analyzed. Concerning
adherence to the governance best practice recommendations of the IBGC (2016), it was
verified that FUNPEC partially complies with the established guidelines. The foundation
has the main governance bodies in place, as well as independent auditing, a career and
salary plan, and a code of conduct. However, some gaps were identified, such as the
absence of a visual representation of the governance system and the absence of the fiscal
council’s opinion regarding the institution’s financial statements. In light of these findings, it
was recommended that the foundation seek greater alignment with the IBGC
recommendations, in addition to adopting a visual governance structure for FUNPEC and
formalizing its governance system through an institutional regulatory instrument. Finally, as
a product of this dissertation, a Governance Framework Proposal for the Third Sector
(Appendix A) was developed, conceived as a support tool for third-sector organizations
with the purpose of strengthening good governance practices. The relevance of this
research is based on its potential to improve FUNPEC’s governance structure, as well as
on the possibility of replication in other third-sector organizations. In this sense,
strengthening governance practices in third-sector entities, combined with more efficient
management, tends to enhance the results of their activities, since more structured and
efficient organizations tend to increase the reach and impact of their actions on society.

 

 

COMMITTEE MEMBERS:
Externa à Instituição - ALESSANDRA SILVA DE OLIVEIRA MARTINS
Presidente - 3456619 - ANDERSON SOUZA DA SILVA LANZILLO
Interna - 1753603 - PATRICIA BORBA VILAR GUIMARAES