Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization

Version 1 : Received: 3 March 2022 / Approved: 4 March 2022 / Online: 4 March 2022 (14:06:21 CET)

How to cite: Slomski, V.G.; Brito, A.; Slomski, V.; Vasconcelos, A.L.; Lugoboni, L.F. Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization. Preprints 2022, 2022030083 (doi: 10.20944/preprints202203.0083.v1). Slomski, V.G.; Brito, A.; Slomski, V.; Vasconcelos, A.L.; Lugoboni, L.F. Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization. Preprints 2022, 2022030083 (doi: 10.20944/preprints202203.0083.v1).

Abstract

To determine the adequacy of management practices in Social Health Organization (SHO) in face of compliance guidelines established by Brazilian organizations. This was qualitative research. Data were gathered through interviews and documentary analysis and were analyzed through the interpretation of significances and content analysis. The entity structures the compliance function based on three axes: a) normative - institutionalization of the integrity program, ethical conduct, internal controls and risk management; b) commercial - institutionalization of mechanisms aimed at transparency and accountability of the funds raised. However, the Covid-19 pandemic generated unforeseen contingencies such as accountability for funds from private donations; c) organizational - adherence by top management in maintaining a structure for inspection and control of the institution’s processes and behaviors in the market in which it operates. Based on the analysis of documents there is 76% adequacy of adherence of management practices to the compliance guidelines. It is concluded that organizations that depend on resources and understand that the subsidies they receive, whether government, whether public or private donations, will make the necessary efforts to ensure high levels of compliance, their choices and conduct preserve their image and the achievement of greater credibility and legitimacy.

Keywords

management and control practices; corporate governance; internal control; compliance; conformity; Social Health Organization (SHO)

Subject

SOCIAL SCIENCES, Business and Administrative Sciences

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