Governança cooperativa: as práticas de governança consideram os princípios cooperativistas? Uma análise acerca de manuais de boas práticas

The study aimed to analyze to what extent the Good Practices Manuals of Cooperative Governance consider the Principles and Cooperative Values, historically constituted. The search can be classified descriptive and explanatory. As for its nature, it is a qualitative investigation. Content analysis was the technique chosen to conduct the analysis in both documents. For that, the following analytical categories were created: i) Institutional and historical context of the construction of the Manual; ii) Objectives and Purposes declared for the Manual; iii) Structure, Content and Proposals for the management and organization of the Manual. It was concluded through this study that the documents that recommend the practices of GC still need revisions, seeking the representativeness of the whole system, so that the actions actually contemplate the cooperative ideas and values, and are aligned with the needs of the public to which they have been assigned.