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http://rebacc.crcrj.org.br/handle/123456789/6585
Título: | The Role of the Personnel Committee in Largest Internationalized Brazilian Companies |
Palavras-chave: | Personnel committee; Board of Directors; Corporate governance; Internationalization; People management. |
Editora / Evento / Instituição: | Journal of Accounting, Management and Governance Revista Contabilidade, Gestão e Governança |
Descrição: | This article aims to identify the role of the Personnel Committee within the Board of Directors in the largest Internationalized Brazilian Companies that are listed on the New Market of Brazilian Securities, Commodities and Futures Exchange, henceforth, B3. Having a Personnel Committee on the Board is common in large, publicly traded companies, but forming Committees for specific issues on people management (PM) is rare in Brazil. This indicates a current issue in Brazilian organizations and implies a relevant research question. The methodology uses qualitative, exploratory and descriptive approaches. For data collection, semi-structured interviews were conducted with counselors and members of the Personnel Committee in the four largest Internationalized Brazilian companies, from 2014 to 2015. Treatment of qualitative research data was based on the content analysis technique using categories of studies derived from the theoretical framework. The results show that the Personnel Committee provides support to the board of directors in deliberating strategies and also taking enforcement actions towards PM, showing transparency, and generating credibility in the market, especially in the international arena. |
URI: | http://rebacc.crcrj.org.br/handle/123456789/6585 |
Outros identificadores: | https://www.revistacgg.org/contabil/article/view/1605 10.21714/1984-3925_2018v21n2a8 |
Aparece nas coleções: | Contabilidade, Gestão e Governança - UNB |
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