A governança corporativa para micro e pequenas empresas: uma sugestão de matriz de boas práticas

Abstract

This work seeks to systematize good management practices, characteristic of the structure of the corporate governance, appropriate to the stage of development of the Micro and Small business. The proposal emerges as a response to the critical mortality rate of MSEs in Brazil, which mostly discontinue their activities due to lack of basic management information and controls. The suggestion of practices ofcorporate governance pointed out in this work takes into account the naturebureaucratic tools and seeks to adapt them to the reality of MSEs, so that there is no significant loss of flexibility and freedom. For the propositions of this work was based on classical studies on the life cycle of organizations, which identify development patterns and establish their stages. For each stage of development of Micro and Small Companies are pointed out typical crises related to its characteristics. Aligned to the challenges at each stage of development, governance protocols are proposed based on four basic principles: Transparency, Equity, Accountability and Corporate Responsibility