A Corporate Governance

NEOINSTITUTIONAL THEORY AND ISOMORPHIC PRESSURES: CORPORATE GOVERNANCE PRACTICES OF A CONFESSIONAL INSTITUTION IN LIGHT OF IBGC RECOMMENDATIONS.

Authors

DOI:

https://doi.org/10.25194/rf.v22i3.2350

Abstract

This study examined corporate governance practices at the Centro Universitário Adventista de Ensino do Nordeste (UNIAENE) through its official documents, highlighting the influence of institutional pressures on the adoption and adaptation of these practices within a confessional institution. Employing the theoretical framework of Neo-Institutional Theory, the study aimed to understand how coercive, mimetic, and normative pressures have shaped UNIAENE's governance practices. The research was guided by the Brazilian Institute of Corporate Governance (IBGC) code of best governance practices. A qualitative approach was used, analyzing institutional documents to assess the impact of these practices and the role of legitimacy in the institution's relationship with the community. Findings indicate that governance is subject to isomorphic pressures and consistently strives to align itself with an institutional code grounded in a set of beliefs and values that reflect the institution's worldview

Keywords: Corporate governance; Neoinstitutional Theory; Isomorphism; IBGC.

 

Author Biographies

William Gomes Linhares, UNIAENE

Formado em Ciências Contábeis e atualmente cursa Administração. Atua como Operador de Caixa Pagador no Centro Universitário Adventista de Ensino do Nordeste (UNIAENE). Possui experiência nas áreas Administrativa, Logística e Financeira, tendo também atuado como Caixa Recebedor. Seus principais interesses de estudo concentram-se nas áreas de Contabilidade, Controladoria e Tesouraria.

Enoque Barbosa dos Santos, UNIAENE

Mestre em Ciências Contábeis pela Universidade Federal da Bahia (UFBA, 2015). Especialista em Contabilidade Gerencial e Controladoria (UFBA, 2005). Especialista em Gestão Estratégica de Negócios (UNIAENE, 2007). Graduado em Ciências Contábeis (FIB, 2004).

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Published

2025-11-13

How to Cite

Correia da Silva, J., Gomes Linhares, W. G., & Barbosa dos Santos, E. B. dos. (2025). A Corporate Governance: NEOINSTITUTIONAL THEORY AND ISOMORPHIC PRESSURES: CORPORATE GOVERNANCE PRACTICES OF A CONFESSIONAL INSTITUTION IN LIGHT OF IBGC RECOMMENDATIONS. Revista Formadores, 22(3). https://doi.org/10.25194/rf.v22i3.2350

Issue

Vol. 22 No. 3 (2025): Caderno Geral

Section

Artigos