Banca de DEFESA: GUSTAVO RODRIGUES MARQUES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : GUSTAVO RODRIGUES MARQUES
DATE: 18/12/2025
TIME: 16:00
LOCAL: Plataforma Teams - https://teams.microsoft.com/l/meetup-join/19%3ameeting_OWJiNzA4ZjgtMTg3NC00MjBjLT
TITLE:

Integrity in pension funds in Brazil: An analysis of the perception of professionals in the sector.

KEY WORDS:

Integrity; pension funds; governance; organizational culture.

PAGES: 91
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Integrity has become an essential element for strengthening governance and institutional trust within pension funds. In this context, this dissertation aimed to identify the factors that should be considered in the implementation of integrity programs in Brazilian pension funds, based on the perception of professionals in the sector. To this end, semi-structured interviews were conducted with managers, analysts, and governance members from different entities, selected through the professional social network LinkedIn. The interview script was developed based on the integrity dimensions advocated by Abrapp (2017), in order to ensure conceptual coherence and alignment with best practices in the sector. Data analysis followed a qualitative approach and used Bardin's (2011) content analysis method, involving coding, grouping, and refinement of the recording units to construct interpretive categories. The results reveal that the professionals' perception of the implementation of integrity programs involves structural, cultural, and strategic dimensions, reflecting challenges and constraints that influence their effectiveness in the context of pension funds. The discussion of these dimensions in light of the literature indicates that existing studies tend to prioritize perspectives related to compliance and risk management, while other aspects such as strategic integration and strengthening ethical culture remain less explored. The triangulation of respondents' perceptions with the sector's best practices guide showed convergence on topics such as functional independence, whistleblowing channels, and training; however, it identified gaps in relevant operational points, such as criteria for structuring integrity units, defining integrity risk, and including board members in training programs. In an integrated way, these findings allow us to understand the central factors for the development of more effective integrity programs, contributing to the improvement of governance and organizational culture in pension funds. The research advances the academic debate by reinforcing integrity as a structuring dimension and highlighting the need for alignment between structure, culture, and strategy. It also offers practical support for managers and policymakers, as well as indicating opportunities for updating best practices.

COMMITTEE MEMBERS:
Presidente - 1454420 - ANDRE NUNES
Interna - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Externo à Instituição - ANTONIO GONÇALVES DE OLIVEIRA - UTFPR
Interno - 2221870 - PAULO AUGUSTO PETTENUZZO DE BRITTO