Resumo

BURGOS CAMACHO, María José. Implications and requirements for implementing corporate governance as an institutional advantage for the value chain of the Costa Rican cooperative sector. Rev. Nac. Adm. [online]. 2023, vol.14, n.1, e3486. ISSN 1659-4932.  http://dx.doi.org/10.22458/rna.v14i1.3486.

Corporate governance emerged in response to the Wall Street crisis and created the need for decision-makers to be accountable to shareholders for their business practices. In light of this, a qualitative study was conducted on the Costa Rican cooperative sector through expert sampling to identify the predominant factors for implementing corporate governance. Using the feasible methodological alternative proposed by Pablo Cáceres, it was found that there is discretionary differentiation by the Costa Rican legislator in supervising the monetary controls of cooperatives. This implies a disadvantage in terms of the presence of robust and up-to-date regulatory and oversight structures.

Palavras-chave : CORPORATE GOVERNANCE; COOPERATIVE SECTOR; FINANCIAL MARKETS; CORPORATE GOVERNANCE CODE AND ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD).

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