Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/285030 
Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
Texto para Discussão No. 2908
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels. On the other hand, there is a lack of broader or more systematic studies on the subject in the national literature. Using secondary data based on the 2018 financial year from various sources of information within the government, the objective of this study was to empirically verify which factors influence the level of risk management practices based on the Contingency Theory (TC) approach. Risk management was considered an integral part of organizations' Management Control System (MCS). The results showed that establishing the organizational strategy significantly influences the levels of risk management practices.
Schlagwörter: 
risk management
contingency theory
management control system
public sector
JEL: 
I31
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Dokumentart: 
Working Paper

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