The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk

Detalhes bibliográficos
Autor(a) principal: Carvalho, Josué de Lima
Data de Publicação: 2022
Outros Autores: Silva Neto, Valdeci Ferreira da, Santos, Ticiane Lima dos, Silva, Alexandre Gleyson Araújo da
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/22493
Resumo: Objective(s): This study aims to analyze the perception of managers from financial institutions in the municipality of Tomé-Açu, in the State of Pará, regarding the interaction between internal control and social and environmental risk as a variable in the credit grant analysis process via descriptive research, with qualitative and quantitative approach. Method: Semi-structured questionnaires were applied to bank branch managers located in the municipality of Tomé-Açu, with close- and open-ended questions to collect data that were then tabulated and analyzed using the software SPSS, Excel, and IRAMUTEQ. Results: We concluded that internal control acts as a tool to help the managers of the institutions with risk analysis process, evidencing the social and environmental risk, influencing cultural changes in the organization and evaluation of the social and environmental responsibility policies. The positive perception of managers on the benefits of adopting good internal control in the management of social and environmental risks, acting as an institutional filter, stands out, so that existing risks can be minimized and controlled with the consistent use of internal control procedures. Contributions: We suggest for future surveys to be conducted with a larger number of respondents, with the possibility of extending to borrowers and all internal employees of the financial institution.
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spelling The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental riskLa percepción de los gerentes bancarios de un municipio del Estado de Pará sobre el control interno en la gestión del riesgo socioambientalA percepção de gestores bancários em um município da Amazônia Paraense sobre o controle interno na gestão do risco socioambientalcontrole internorisco socioambientalinstituições financeirasgestores bancáriosgestão de risco socioambientalbanking managerssocial and environmental risk managementinternal controlsocial and environmental riskfinancial institutiongerentes bancariosgestión de riesgos sociales y ambientalescontrol internoriesgo social y ambientalinstituciones financierasObjective(s): This study aims to analyze the perception of managers from financial institutions in the municipality of Tomé-Açu, in the State of Pará, regarding the interaction between internal control and social and environmental risk as a variable in the credit grant analysis process via descriptive research, with qualitative and quantitative approach. Method: Semi-structured questionnaires were applied to bank branch managers located in the municipality of Tomé-Açu, with close- and open-ended questions to collect data that were then tabulated and analyzed using the software SPSS, Excel, and IRAMUTEQ. Results: We concluded that internal control acts as a tool to help the managers of the institutions with risk analysis process, evidencing the social and environmental risk, influencing cultural changes in the organization and evaluation of the social and environmental responsibility policies. The positive perception of managers on the benefits of adopting good internal control in the management of social and environmental risks, acting as an institutional filter, stands out, so that existing risks can be minimized and controlled with the consistent use of internal control procedures. Contributions: We suggest for future surveys to be conducted with a larger number of respondents, with the possibility of extending to borrowers and all internal employees of the financial institution.Objetivo(s): Este estudio tiene como objetivo analizar la percepción de los gestores de instituciones financieras del municipio de Tomé-Açu, en el Estado de Pará, sobre la interacción entre el control interno y el riesgo socioambiental como variable en el proceso de análisis de concesión de crédito. Método: Se trata de una investigación descriptiva, con enfoque cualitativo y cuantitativo. Se aplicaron cuestionarios semiestructurados que contenían preguntas cerradas y abiertas a gerentes de sucursales bancarias ubicadas en el municipio de Tomé-Açu. Los datos recolectados fueron tabulados y analizados con los programas SPSS, Excel e IRAMUTEQ. Resultados: Se concluyó que el control interno actúa como una herramienta para ayudar a los administradores de la institución en el proceso de análisis de riesgos, con énfasis en el riesgo socioambiental, induciendo cambios culturales en la organización y en la evaluación de políticas de responsabilidad socioambiental. Destacamos la percepción positiva de los gestores sobre los beneficios de un buen control interno en la gestión de riesgos socioambientales, actuando como filtro institucional, de modo que los riesgos existentes puedan ser minimizados y controlados con el uso consistente de procedimientos de control interno. Aportes: Se sugiere que futuras encuestas se realicen con un mayor número de encuestados, con posibilidad de extenderse a prestatarios y todos los empleados internos de la entidad financiera.Objetivo(s): Este estudo objetiva analisar a percepção dos gestores das instituições financeiras no município de Tomé-Açu, no Estado do Pará, sobre a interação existente entre o controle interno e o risco socioambiental como uma variável no processo de análise de concessão de crédito. Método: Trata-se de uma pesquisa descritiva, com abordagem qualitativa e quantitativa. Foram aplicados aos gestores das agências bancárias localizadas no município de Tomé-Açu questionários semiestruturados contendo perguntas fechadas e abertas. Os dados coletados foram tabulados e analisados com a utilização dos softwares SPSS, Excel e IRAMUTEQ. Resultados: Concluiu-se que o controle interno atua como ferramenta de auxílio aos gestores das instituições quanto ao processo de análise de riscos, com destaque para o risco socioambiental, induzindo a mudanças culturais na organização e na avaliação das políticas de responsabilidade socioambiental. Destaca-se a positiva percepção dos gestores sobre os benefícios de um bom controle interno na gestão de riscos socioambientais atuando como filtro institucional, de modo que os riscos existentes podem ser minimizados e controlados com a utilização consistente dos procedimentos de controle interno. Contribuições: Sugere-se que pesquisas futuras sejam realizadas com quantitativo maior de respondentes, com possibilidade de estenderem-se aos tomadores de crédito e a todos os colaboradores internos da instituição financeira.Universidade do Estado de Santa Catarina — UDESC2022-12-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/htmltext/htmlhttps://www.revistas.udesc.br/index.php/reavi/article/view/2249310.5965/2764747111212022001Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 21 (2022); 001 - 020Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 21 (2022); 001 - 020Revista Brasileira de Contabilidade e Gestão; v. 11 n. 21 (2022); 001 - 0202764-747110.5965/2764747111212022reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporenghttps://www.revistas.udesc.br/index.php/reavi/article/view/22493/14921https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14922https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14933https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14934Copyright (c) 2022 Valdeci Ferreira da Silva Neto, Josue de Lima Carvalho, Ticiane Lima dos Santos, Alexandre Gleyson Araújo da Silvahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCarvalho, Josué de LimaSilva Neto, Valdeci Ferreira daSantos, Ticiane Lima dosSilva, Alexandre Gleyson Araújo da2024-02-29T14:29:25Zoai::article/22493Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2024-02-29T14:29:25Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
La percepción de los gerentes bancarios de un municipio del Estado de Pará sobre el control interno en la gestión del riesgo socioambiental
A percepção de gestores bancários em um município da Amazônia Paraense sobre o controle interno na gestão do risco socioambiental
title The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
spellingShingle The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
Carvalho, Josué de Lima
controle interno
risco socioambiental
instituições financeiras
gestores bancários
gestão de risco socioambiental
banking managers
social and environmental risk management
internal control
social and environmental risk
financial institution
gerentes bancarios
gestión de riesgos sociales y ambientales
control interno
riesgo social y ambiental
instituciones financieras
title_short The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
title_full The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
title_fullStr The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
title_full_unstemmed The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
title_sort The perception of banking managers from a municipality in the State of Pará on the internal control in the management of socio-environmental risk
author Carvalho, Josué de Lima
author_facet Carvalho, Josué de Lima
Silva Neto, Valdeci Ferreira da
Santos, Ticiane Lima dos
Silva, Alexandre Gleyson Araújo da
author_role author
author2 Silva Neto, Valdeci Ferreira da
Santos, Ticiane Lima dos
Silva, Alexandre Gleyson Araújo da
author2_role author
author
author
dc.contributor.author.fl_str_mv Carvalho, Josué de Lima
Silva Neto, Valdeci Ferreira da
Santos, Ticiane Lima dos
Silva, Alexandre Gleyson Araújo da
dc.subject.por.fl_str_mv controle interno
risco socioambiental
instituições financeiras
gestores bancários
gestão de risco socioambiental
banking managers
social and environmental risk management
internal control
social and environmental risk
financial institution
gerentes bancarios
gestión de riesgos sociales y ambientales
control interno
riesgo social y ambiental
instituciones financieras
topic controle interno
risco socioambiental
instituições financeiras
gestores bancários
gestão de risco socioambiental
banking managers
social and environmental risk management
internal control
social and environmental risk
financial institution
gerentes bancarios
gestión de riesgos sociales y ambientales
control interno
riesgo social y ambiental
instituciones financieras
description Objective(s): This study aims to analyze the perception of managers from financial institutions in the municipality of Tomé-Açu, in the State of Pará, regarding the interaction between internal control and social and environmental risk as a variable in the credit grant analysis process via descriptive research, with qualitative and quantitative approach. Method: Semi-structured questionnaires were applied to bank branch managers located in the municipality of Tomé-Açu, with close- and open-ended questions to collect data that were then tabulated and analyzed using the software SPSS, Excel, and IRAMUTEQ. Results: We concluded that internal control acts as a tool to help the managers of the institutions with risk analysis process, evidencing the social and environmental risk, influencing cultural changes in the organization and evaluation of the social and environmental responsibility policies. The positive perception of managers on the benefits of adopting good internal control in the management of social and environmental risks, acting as an institutional filter, stands out, so that existing risks can be minimized and controlled with the consistent use of internal control procedures. Contributions: We suggest for future surveys to be conducted with a larger number of respondents, with the possibility of extending to borrowers and all internal employees of the financial institution.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/22493
10.5965/2764747111212022001
url https://www.revistas.udesc.br/index.php/reavi/article/view/22493
identifier_str_mv 10.5965/2764747111212022001
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14921
https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14922
https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14933
https://www.revistas.udesc.br/index.php/reavi/article/view/22493/14934
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
text/html
text/html
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 21 (2022); 001 - 020
Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 21 (2022); 001 - 020
Revista Brasileira de Contabilidade e Gestão; v. 11 n. 21 (2022); 001 - 020
2764-7471
10.5965/2764747111212022
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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