Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education
Objective: The research aims to understand how the risk management practices, implemented in a Brazilian Federal University context, were configured to the recommendations of international frameworks and their scope as a control mechanism of public governance. Method: The arrangement adopted is base...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Universidade de Brasília (UnB) |
| Repositorio: | Contabilidade, Gestão e Governança |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:oai.jamg.cloud:article/2872 |
| Acceso en línea: | https://revistacgg.org/index.php/contabil/article/view/2872 |
| Access Level: | acceso abierto |
| Palabra clave: | Risk management; Implementation; Public sector Gestão de riscos. Implementação. COSO ERM. ISO 31000:2018. Setor público. |
| Sumario: | Objective: The research aims to understand how the risk management practices, implemented in a Brazilian Federal University context, were configured to the recommendations of international frameworks and their scope as a control mechanism of public governance. Method: The arrangement adopted is based on the synthesis of risk management practices recommended in the model of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the COSO ERM, and in the ISO 31000:2018 standard. This is a case study, of a descriptive nature and qualitative approach. Data collection took place through documentary research and interviews. The results were analyzed using the technique of content analysis. Originality/Relevance: The study deepens the process of implementing risk management in the organizational micro dynamics of a public sector entity, a gap identified in the literature due to the few studies carried out with the perspective of reflecting the practical articulation of international frameworks and their inherent complexity, in the Brazilian context. Results: Considering the 12 risk management practices investigated, eight are aligned with those recommended in the international frameworks (percentage of 66% of adherence). Among the convergent practices, the integration of risk management with institutional strategic planning stands out. On the other hand, some practices lead to improvement, such as the active involvement of senior management. Theoretical/Methodological contributions: Discussions on risk management in the public sector are expanded, where it is imperative to break certain paradigms (culture of compliance) in response to stakeholder demands for good governance and accountability practices. |
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