Abstract
This theoretical and practical discussion intends to connect the formation of human capital of major Brazilian agents with investments in executive education based on demands from the areas of Corporate Governance and Tax. To this end, a literature review of the aforementioned themes was carried out, highlighting historical and contemporary aspects, relating them to the efforts of the companies studied: Petrobras, Braskem and OAS. In addition to the documentary research, semi-structured interviews were carried out with 22 executives from the aforementioned companies in order to reinforce knowledge about the phenomenon of governance, its consequences and consequences in shared services organizations. The text is structured in an introduction, discussion and theory segmented by study area and applied with notes from each business group and conclusions. The scientific contribution lies in strengthening the relationship between what is discussed in the academy and what is done in the market, intensifying the need for corporate education for business results.
Highlights
Modern literature points out the great economic agents as important centers for the formation of human capital
This work was prepared from a literature review in the areas of Human Capital, Governance and Corporate Education, connecting them with the efforts of three important Brazilian business groups, aiming to understand how the demands of corporate and tax governance promote capital formation human being in shared service centers
The first impressions about the economic value arising from human capital, we start to deal with the conceptuais bases of the theory about this capital, which are mainly focused on the epistemological studies of the American economist Theodore Willian Schultz
Summary
Modern literature points out the great economic agents as important centers for the formation of human capital. To accompany a new world development process, in which services (technologies, processes) and intellectual capital (people), discussed by Stewart (1998), replaced physical capital (facilities), previously considered the key variable of economic growth, organizations started to invest in the concentration, precisely, of technologies, processes and people. The latter with the challenge of forming and retaining them. This research highlights the role of shared service centers in corporate education, based on intensified programs to meet new operational requirements, many of them corporate governance and tax practices
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