HYBRID GOVERNANCE SYSTEM VALUE PERCEPTION MODEL


Gustavo Marchisotti, José Rodrigues Filho, Sérgio França, Roberto Toledo, Hélio Castro, Cátia Alves, Goran Putnik

Abstract: This paper aims to analyze the negative perception about the ability to generate value from a Governance System (GS). A model that would explain the reason for the less positive perception regarding the ability to generate value from the GS of the organizations, from the analysis of the relationship between the constructs Hybridism, GS, Accountability and Perception of Value based on IR, was proposed and validated with structural equation modeling (SEM), based on 658 responses from professionals of Brazilian organizations from the public, private and non-profit sectors. It is suggested that conflicts related to organizational hybridism negatively influence the results orientation of the GS, which in turn influences the imbalance of its Accountability. As a result of the GS's loss of results orientation, and considering the IR capitals in the disclosure of results, there is a negative perception of the GS's ability to add value to the results.

Keywords: Governance System; Hybridism; Accountability; Value Perception; Integrated Reporting

DOI: 10.24874/IJQR16.01-18

Recieved: 28.03.2021  Accepted: 08.08.2021  UDC: 005.34 005.52:330.133

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