https://tede.unioeste.br/handle/tede/530 Fri, 16 Oct 2026 13:51:43 GMT 2026-10-16T13:51:43Z https://tede.unioeste.br/handle/tede/8701 Title: Relação entre Estilos de Liderança e Desempenho ESG em Cooperativas de Crédito: O Efeito Moderador da Legitimidade Organizacional Autor: Schuh, Karine Iara Primeiro orientador: Toigo, Leandro Augusto Abstract: This dissertation aimed to investigate how leadership styles influence ESG performance in credit unions, while considering the moderating effect of organizational legitimacy, from the perspective of the Upper Echelons Theory. The originality of the research lies in the simultaneous articulation of transactional and transformational leadership styles, ESG performance, and organizational legitimacy in the context of credit unions, where these constructs have still been addressed in isolation, only partially, or in other types of organizations. Its relevance stems from the need to analyze managerial factors associated with environmental, social, and governance performance in organizations that combine financial activities, cooperative principles, and community engagement. The research is structured into three articles. The first consisted of a systematic literature review guided by the PRISMA protocol, covering publications from 2014 to 2025 in the Scopus, SciELO, Web of Science, and Spell databases, resulting in the selection of 22 studies. The second and third articles adopted a quantitative and descriptive approach, with a questionnaire administered to managers at a credit union. The data were analyzed using descriptive statistics, confirmatory factor analysis, and Partial Least Squares Structural Equation Modeling, with the support of the SmartPLS® software. The combination of the systematic review and the two empirical studies represents the methodological contribution by integrating the mapping of scientific production with the testing, through PLS-SEM, of the direct effects of leadership styles and the moderating effect of organizational legitimacy. The review results indicated that scientific production was concentrated in recent years, especially between 2023 and 2025, with a predominance of studies on leadership and ESG and limited integration of organizational legitimacy into this relationship, particularly in the context of credit unions. The empirical studies showed that transactional and transformational leadership positively influence ESG performance, with transformational leadership exerting a stronger effect than transactional leadership. Organizational legitimacy, however, did not exert a significant moderating effect on this relationship. Theoretically, the findings provide empirical evidence consistent with the assumptions of Upper Echelons Theory in the context of credit unions, demonstrating that different managerial leadership styles are differently associated with ESG performance and that organizational legitimacy did not have a significant moderating effect on this relationship. In practical terms, they support the assessment of leadership styles and the development of managerial training programs aimed at strengthening ESG performance. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 06 Aug 2026 00:00:00 GMT https://tede.unioeste.br/handle/tede/8701 2026-08-06T00:00:00Z https://tede.unioeste.br/handle/tede/8635 Title: Governança Corporativa e Estruturas de Controle e Risco no Desempenho das Instituições Financeiras Autor: Falconi, Tamara Gonçalves Primeiro orientador: Mello, Gilmar Ribeiro de Abstract: Corporate governance in financial institutions has been discussed in light of environments marked by information asymmetry, regulatory pressure, and risk exposure, in which control and monitoring structures may affect funding decisions, the granting of resources, and outcomes. Grounded in Agency Theory and Stakeholder Theory, this dissertation aims to analyze the influence of corporate governance on funding costs, credit granting conditions, and the financial performance of financial institutions in BRICS countries. The study is organized in the format of three quantitative articles and uses panel data from listed financial institutions, extracted from the Refinitiv Eikon® database, covering the period from 2020 to 2024, including Brazil, Russia, India, China, South Africa, Saudi Arabia, Egypt, the United Arab Emirates, and Indonesia. The analyses were conducted using the Stata® software, through panel data regressions for aggregated models and country-level models. The results indicate that the governance pillar and board independence do not present homogeneous effects across countries and across the three dimensions analyzed, with different signs and levels of statistical significance observed for funding costs, debt financing, and financial performance, which reinforces the dependence on the institutional and regulatory context. It is concluded that corporate governance is related to financial performance and financial decisions in a manner conditioned by the institutional and regulatory characteristics of each country. As a theoretical contribution, the study expands the understanding of the relationship between corporate governance and financial performance in financial institutions by demonstrating that such associations are not homogeneous across countries and depend on the institutional context. As a practical contribution, the findings provide support for boards of directors, managers, and policymakers in defining corporate governance structures and practices more aligned with national characteristics and with the objectives of stability and efficiency of the financial system. At the social level, the study is linked to the Sustainable Development Goals (SDGs) by evidencing how the relationships between corporate governance, funding costs, credit granting, and financial performance dialogue with the expansion of access to financial services, institutional strengthening, and the promotion of more transparent and responsible decision-making structures in the financial sector in emerging economies. The originality of the study consists of the integrated approach to three dimensions: funding costs, credit granting, and financial performance, in the context of BRICS, offering recent comparative evidence in a field still marked by fragmented results. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Mon, 30 Mar 2026 00:00:00 GMT https://tede.unioeste.br/handle/tede/8635 2026-03-30T00:00:00Z https://tede.unioeste.br/handle/tede/8144 Title: Explorando a Autorregulação na Aprendizagem: Uma Análise das Estratégias das Cartas de Gervásio com Discentes de Contabilidade Autor: Cheffer, Marcia Aparecida Hoffmann Primeiro orientador: Silva, SIdnei Celerino Abstract: . Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Wed, 20 Aug 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8144 2025-08-20T00:00:00Z https://tede.unioeste.br/handle/tede/8068 Title: Endividamento público e ciclos políticos: uma análise dos municípios do Paraná Autor: Braga, Brunna Mendonça Primeiro orientador: Fiirst, Clóvis Abstract: This study aims to analyze the influence of electoral cycles on the indebtedness of municipalities in the state of Paraná, in light of the Theory of Political Business Cycles. To this end, the research was structured in three stages. In the first, a bibliometric and sociometric study of a quantitative nature was conducted to map the development of scientific production related to the topic, identify the main authors, journals, and collaboration networks, and understand the trends in the literature. The research revealed a fragmentation of collaboration networks, with many authors and institutions disconnected, which limits knowledge exchange and the dissemination of academic discussions. The theoretical contributions include a detailed overview of the topic, identifying the main studies; in practical terms, the mapping of authors and journals helps identify potential research partnerships; and socially, the study promotes broader access to knowledge and encourages diverse collaborations between institutions from different countries. In the second stage, a theoretical, qualitative, and exploratory literature review was carried out, focusing on the conceptual construction of the indebtedness variable and its relationship with political aspects, based on contributions from national and international literature. It is concluded that public indebtedness is often used as a political instrument, and its management is conditioned by various political factors, such as reelection, ideological affiliation, and other elements. The study makes a theoretical contribution by critically gathering and synthesizing key concepts on political cycles and public debt, offering a foundation for future research. In practical terms, it highlights relevant variables and methodologies for analyzing the political influence on debt management. Socially, it reinforces the importance of fiscal responsibility and warns about the impacts of opportunistic practices on the quality of public services, especially in less consolidated contexts. Finally, in the third stage, a quantitative empirical analysis was conducted using panel data from the 399 municipalities of Paraná between 2013 and 2020, considering political variables such as reelection eligibility, partisan alignment with the state government, and the ideological orientation of mayors. The empirical results, with statistical significance, show that municipal indebtedness increases in pre-election years, especially among mayors eligible for reelection. Mayors politically aligned with the state government also exhibited significantly higher levels of indebtedness during the election year. Additionally, it was found that mayors from left-wing parties tend to incur less debt, while those from right-wing parties did not present statistically significant variations. These findings reinforce the presence of opportunistic political-budgetary cycles at the municipal level in the state of Paraná and represent the main contribution of this study. The study offers theoretical contributions by deepening the understanding of the effects of electoral budget cycles at the subnational level. As a practical contribution, the findings provide insights to improve fiscal planning and guide public managers’ attention during pre- and post-election periods, when there is a greater tendency to increase indebtedness. Socially, the results reinforce the importance of citizen participation and fiscal transparency by showing that increased indebtedness during electoral periods may compromise fiscal sustainability and the provision of essential public services. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 26 Jun 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8068 2025-06-26T00:00:00Z