Aligning corporate governance and management: description and analysis of the Banco Central do Brasil model
DOI:
https://doi.org/10.21874/rsp.v71i2.3185Keywords:
corporate governance, central banks, governance and managementAbstract
Governance has become a topic of interest in public organizations, but the theme is relatively new among central banks. Therefore, to promote a better understanding of the subject in these organizations, this article presents a model that shows how corporate governance and management are related in the Central Bank of Brazil (BCB). At its core, the concept of corporate governance refers to the system by which organizations are run and controlled. The model was developed through an applied research and organized in four stages: planning, bibliographic and documentary research, participatory research to build the model and prepare the final report. The participatory research stage involved BCB employees who work on the organization's governance and management issues. An approach based on semantic aspects was used to represent the knowledge. The model resulting from this work was used to describe and communicate the governance and management processes of the organization. Its importance lies in its ability to demonstrate the alignment between BCB governance and management, the decision-making processes, the relationship of key stakeholders, as well as the interdependence of management tools administered by different departments in the organization, making it possible to understand the complexity of the organizational environment through the identification of its elements and semantics.
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