Estrutura de Governança Corporativa e Avaliação Desempenho em Instituições Bancárias: Uma Revisão Sistemática da Literatura
DOI:
https://doi.org/10.51341/cgg.v27i3.3339Palavras-chave:
Avaliação de desempenho, governança corporativa, setor bancário, revisão sistemática, ProKnow-CResumo
Objetivo: Avaliar o estudo da arte dos estudos sobre a relação entre estrutura de governança corporativa e avaliação de desempenho em empresas do setor bancárias.
Método: Conduziu-se uma revisão sistemática da literatura, utilizando o instrumento Knowledge Development Process-Constructivist (ProKnow-C) nas bases de dados Scopus e Web of Science. No total, foram selecionados 37 artigos publicados no intervalo de 2006 a 2024.
Originalidade/Relevância: Este estudo destaca lacunas na literatura sobre governança corporativa no setor bancário, como a falta de integração entre indicadores de desempenho e práticas de governança ea escassez de estudos sobre processos decisórios. Ao propor novas direções de pesquisa, contribui para o debate acadêmico e oferece insights para fortalecer a resiliência financeira, sublinhando a importância do tema no cenário econômico atual.
Resultados: O estudo revelou um crescente interesse entre 2018 e 2021 pelo tema, com predominância de metodologias positivistas e empíricas, ao mesmo tempo em que identificou lacunas na integração de métricas de desempenho e na exploração qualitativa dos processos decisórios e motivações subjacentes às práticas de governança.
Contribuições Teóricas: O estudo enriquece a literatura ao propor novas direções de pesquisa, sugerindo a integração de indicadores de desempenho em um framework unificado e a investigação de processos decisórios específicos, ampliando a compreensão das práticas de governança corporativa em diversos contextos organizacionais.
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