Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education
Autor(a) principal: | |
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Data de Publicação: | 2022 |
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Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/2872 |
Resumo: | 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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Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher EducationConcepção e Implementação de Práticas de Gestão de Riscos: Uma Análise em uma Instituição Federal de Ensino Superior BrasileiraRisk management; Implementation; Public sectorGestão de riscos. Implementação. COSO ERM. ISO 31000:2018. Setor público.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.Objetivo: Compreender como as práticas de gestão de riscos implementadas no contexto de uma Universidade Federal brasileira se configuraram às recomendações dos frameworks internacionais, e seu alcance como mecanismo de controle da governança pública. Método: O arranjo adotado parte da síntese das práticas de gestão de riscos recomendadas no modelo do Committee of Sponsoring Organizations of the Treadway Commission (COSO), o COSO ERM, e na Norma ISO 31000:2018. Trata-se um estudo de caso, de natureza descritiva e abordagem qualitativa. A coleta dos dados ocorreu por meio de pesquisa documental e entrevistas. Os resultados foram analisados utilizando a técnica da análise de conteúdo. Originalidade/Relevância: O estudo aprofunda o processo de implementação da gestão de riscos na microdinâmica organizacional de uma entidade do setor público, lacuna identificada na literatura devido aos poucos estudos realizados com a perspectiva de refletir a articulação prática dos frameworks internacionais e sua complexidade inerente, no contexto brasileiro. Resultados: Considerando as 12 práticas de gestão de riscos investigadas, 8 estão em consonância àquelas recomendadas nos frameworks internacionais (66% de aderência). Dentre as práticas convergentes, destaca-se a integração da gestão de riscos ao planejamento estratégico institucional. Por outro lado, há práticas que ensejam aperfeiçoamento, como o envolvimento ativo da alta administração. Contribuições Teóricas/Metodológicas: Ampliam-se as discussões sobre a gestão de riscos no setor público, onde é imperativo o rompimento de certos paradigmas (cultura de conformidade) em resposta às demandas dos stakeholders por boas práticas de governança e accountability.Contabilidade Gestão e Governança2022-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/287210.51341/cgg.v25iesp.2872Contabilidade Gestão e Governança; v. 25 n. esp (2022): Edição Especial - Reformas do Setor Público e Mudanças na Contabilidade Pública; 308-3301984-39251984-392510.51341/cgg.v25iespreponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/2872/763https://revistacgg.org/index.php/contabil/article/view/2872/764Copyright (c) 2022 Jaqueline Gomes Rodrigues de Araújo, Aldo Leonardo Cunha Calladoinfo:eu-repo/semantics/openAccessAraújo, Jaqueline Gomes Rodrigues deLeonardo Cunha Callado, Aldo2023-01-06T14:06:24Zoai:oai.jamg.cloud:article/2872Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-01-06T14:06:24Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education Concepção e Implementação de Práticas de Gestão de Riscos: Uma Análise em uma Instituição Federal de Ensino Superior Brasileira |
title |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
spellingShingle |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education Araújo, Jaqueline Gomes Rodrigues de Risk management; Implementation; Public sector Gestão de riscos. Implementação. COSO ERM. ISO 31000:2018. Setor público. |
title_short |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
title_full |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
title_fullStr |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
title_full_unstemmed |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
title_sort |
Conception and Implementation of Risk Management Practices: An Analysis in a Brazilian Federal Institution of Higher Education |
author |
Araújo, Jaqueline Gomes Rodrigues de |
author_facet |
Araújo, Jaqueline Gomes Rodrigues de Leonardo Cunha Callado, Aldo |
author_role |
author |
author2 |
Leonardo Cunha Callado, Aldo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Araújo, Jaqueline Gomes Rodrigues de Leonardo Cunha Callado, Aldo |
dc.subject.por.fl_str_mv |
Risk management; Implementation; Public sector Gestão de riscos. Implementação. COSO ERM. ISO 31000:2018. Setor público. |
topic |
Risk management; Implementation; Public sector Gestão de riscos. Implementação. COSO ERM. ISO 31000:2018. Setor público. |
description |
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. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-30 |
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://revistacgg.org/index.php/contabil/article/view/2872 10.51341/cgg.v25iesp.2872 |
url |
https://revistacgg.org/index.php/contabil/article/view/2872 |
identifier_str_mv |
10.51341/cgg.v25iesp.2872 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/2872/763 https://revistacgg.org/index.php/contabil/article/view/2872/764 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Jaqueline Gomes Rodrigues de Araújo, Aldo Leonardo Cunha Callado info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Jaqueline Gomes Rodrigues de Araújo, Aldo Leonardo Cunha Callado |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 25 n. esp (2022): Edição Especial - Reformas do Setor Público e Mudanças na Contabilidade Pública; 308-330 1984-3925 1984-3925 10.51341/cgg.v25iesp reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
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1798315268488822784 |