Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/22712 |
Resumo: | The general objective of this study was to investigate the contingency factors that can affect risk management practices at the Federal University of Paraíba – UFPB. To do so, it was based on the Contingency Theory that seeks to understand how contingency factors can affect behavior and practices in organizations. Twenty people associated with the practice of risk management at UFPB were selected to participate in the research, as a research instrument, a questionnaire analyzed with descriptive statistics and Spearman correlation was used, while in the collection instrument of the semi-structured interview, it was analyzed with analysis content by Bardin (2011) and word clouds. The main results indicated that, in the perception of the research participants, the most consolidated practice of risk management is that servers and senior management demonstrate commitment to the fundamental values of UFPB. The results regarding the contingency factors that most affect risk management showed that in the external environment it is the regulation and control bodies, in the organizational structure it perceives interference of intellectual capital and physical structure, in terms of technology the most outstanding variable is data storage, in addition to the need for software with a purpose in risk management, in the contingency factor strategy it is noticed that it is essential to improve management processes and quality in the use of resources, in the contingency factor size there is a strong influence of budgetary resources and in the contingency factor culture, the need for greater organizational cooperation is identified. In the result presented on obstacles to the efficiency of risk management, the lack of training of servers was highlighted and, among the increase in risks due to bottlenecks, the misuse of public resources, increased operational and legal risk was evidenced. Therefore, this research contributed to identify the contingency factors and obstacles that impede the improvement of risk management at UFPB, suggesting improvements to the studied institution and helping other federal Public Education Institutions (HEIs) to investigate the challenges to maintain adequate risk management. |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da ParaíbaGestão de riscosTeoria ContingencialUniversidades FederaisContabilidadeRisk managementContingency TheoryFederal UniversitiesAccountingCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe general objective of this study was to investigate the contingency factors that can affect risk management practices at the Federal University of Paraíba – UFPB. To do so, it was based on the Contingency Theory that seeks to understand how contingency factors can affect behavior and practices in organizations. Twenty people associated with the practice of risk management at UFPB were selected to participate in the research, as a research instrument, a questionnaire analyzed with descriptive statistics and Spearman correlation was used, while in the collection instrument of the semi-structured interview, it was analyzed with analysis content by Bardin (2011) and word clouds. The main results indicated that, in the perception of the research participants, the most consolidated practice of risk management is that servers and senior management demonstrate commitment to the fundamental values of UFPB. The results regarding the contingency factors that most affect risk management showed that in the external environment it is the regulation and control bodies, in the organizational structure it perceives interference of intellectual capital and physical structure, in terms of technology the most outstanding variable is data storage, in addition to the need for software with a purpose in risk management, in the contingency factor strategy it is noticed that it is essential to improve management processes and quality in the use of resources, in the contingency factor size there is a strong influence of budgetary resources and in the contingency factor culture, the need for greater organizational cooperation is identified. In the result presented on obstacles to the efficiency of risk management, the lack of training of servers was highlighted and, among the increase in risks due to bottlenecks, the misuse of public resources, increased operational and legal risk was evidenced. Therefore, this research contributed to identify the contingency factors and obstacles that impede the improvement of risk management at UFPB, suggesting improvements to the studied institution and helping other federal Public Education Institutions (HEIs) to investigate the challenges to maintain adequate risk management.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESO objetivo geral desse estudo foi investigar os fatores contingenciais que podem afetar as práticas da gestão de riscos na Universidade Federal da Paraíba – UFPB. Para tanto, baseou-se na Teoria Contingencial que procura entender como os fatores contingenciais podem afetar o comportamento e práticas nas organizações. Selecionou-se vinte sujeitos associados a prática da gestão de riscos na UFPB para participação da pesquisa, como instrumento de pesquisa utilizou-se um questionário analisado com estatística descritiva e correlação de Spearman, já no instrumento de coleta da entrevista semiestruturada analisou-se com análise de conteúdo de Bardin (2011) e nuvens de palavras. Os principais resultados indicaram que, na percepção dos participantes da pesquisa, a prática da gestão de riscos mais consolidada é de que servidores e alta administração demonstram compromisso com os valores fundamentais da UFPB. Os resultados quanto aos fatores contingenciais que mais afetam a gestão de riscos demonstrou que no ambiente externo é a regulamentação e órgãos de controle, na estrutura organizacional percebe interferência do capital intelectual e estrutura física, quanto a tecnologia a variável mais destacável é armazenamento de dados, além da necessidade de um software com finalidade na gestão de riscos, no fator contingencial estratégia percebe-se que é fundamental o melhoramento nos processos gerenciais e a qualidade no uso de recursos, no fator contingencial tamanho nota-se a forte influência de recursos orçamentários e no fator contingencial cultura identifica-se a precisão de maior cooperação organizacional. No resultado apresentado sobre obstáculos para eficiência da gestão de riscos, destacou-se a falta de capacitação dos servidores e, entre o aumento dos riscos devido aos gargalos, evidenciou-se o mal uso do recurso público, elevação do risco operacional e legal. Portanto, essa pesquisa contribuiu para identificar os fatores contingenciais e obstáculos que impendem a melhoria da gestão de riscos na UFPB, sugerindo melhorias a instituição estudada e auxiliando que outras Instituições de Ensino Público (IES) federais possam averiguar os desafios para manter adequada a gestão de riscos.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCâmara, Renata Paes de Barroshttp://lattes.cnpq.br/8224638490191737Fernandes, Thayná de Oliveira2022-04-19T20:59:34Z2022-02-252022-04-19T20:59:34Z2022-02-08info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/22712porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2022-04-25T16:54:05Zoai:repositorio.ufpb.br:123456789/22712Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-04-25T16:54:05Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
title |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
spellingShingle |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba Fernandes, Thayná de Oliveira Gestão de riscos Teoria Contingencial Universidades Federais Contabilidade Risk management Contingency Theory Federal Universities Accounting CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
title_full |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
title_fullStr |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
title_full_unstemmed |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
title_sort |
Gestão de riscos e fatores contingenciais: um estudo na Universidade Federal da Paraíba |
author |
Fernandes, Thayná de Oliveira |
author_facet |
Fernandes, Thayná de Oliveira |
author_role |
author |
dc.contributor.none.fl_str_mv |
Câmara, Renata Paes de Barros http://lattes.cnpq.br/8224638490191737 |
dc.contributor.author.fl_str_mv |
Fernandes, Thayná de Oliveira |
dc.subject.por.fl_str_mv |
Gestão de riscos Teoria Contingencial Universidades Federais Contabilidade Risk management Contingency Theory Federal Universities Accounting CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Gestão de riscos Teoria Contingencial Universidades Federais Contabilidade Risk management Contingency Theory Federal Universities Accounting CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The general objective of this study was to investigate the contingency factors that can affect risk management practices at the Federal University of Paraíba – UFPB. To do so, it was based on the Contingency Theory that seeks to understand how contingency factors can affect behavior and practices in organizations. Twenty people associated with the practice of risk management at UFPB were selected to participate in the research, as a research instrument, a questionnaire analyzed with descriptive statistics and Spearman correlation was used, while in the collection instrument of the semi-structured interview, it was analyzed with analysis content by Bardin (2011) and word clouds. The main results indicated that, in the perception of the research participants, the most consolidated practice of risk management is that servers and senior management demonstrate commitment to the fundamental values of UFPB. The results regarding the contingency factors that most affect risk management showed that in the external environment it is the regulation and control bodies, in the organizational structure it perceives interference of intellectual capital and physical structure, in terms of technology the most outstanding variable is data storage, in addition to the need for software with a purpose in risk management, in the contingency factor strategy it is noticed that it is essential to improve management processes and quality in the use of resources, in the contingency factor size there is a strong influence of budgetary resources and in the contingency factor culture, the need for greater organizational cooperation is identified. In the result presented on obstacles to the efficiency of risk management, the lack of training of servers was highlighted and, among the increase in risks due to bottlenecks, the misuse of public resources, increased operational and legal risk was evidenced. Therefore, this research contributed to identify the contingency factors and obstacles that impede the improvement of risk management at UFPB, suggesting improvements to the studied institution and helping other federal Public Education Institutions (HEIs) to investigate the challenges to maintain adequate risk management. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-04-19T20:59:34Z 2022-02-25 2022-04-19T20:59:34Z 2022-02-08 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/22712 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/22712 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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1801842992160440320 |