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Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
Texto para Discussão No. 2909
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
This is the second publication in a series of three interrelated discussion papers produced by Ipea on the theme of relevance and implementation of risk management (RM). The series began with the title Competência Versus Incerteza: atitudes pessoais e percepção sobre gestão de riscos no âmbito da administração pública federal and also includes the research Determinantes que Influenciam os Níveis de Práticas de Gestão de Riscos nos Órgãos e Entidades da Administração Pública Federal: uma abordagem contingencial. The study focuses on perceptions regarding the process of implementing RM in federal agencies. The data source comprises 148 completed questionnaires obtained in a survey with a group of public servants occupying leadership positions in direct and indirect federal public administration - Direction and Superior Advice (DAS)3 of levels 4 and 5. The objective is to identify which factors influence RM practices in organizations based on the perception of these managers. The contingency theory (CT) is the reference for conceptual discussion, taking into account its assertion that factors such as strategy, structure, and environment are potential determinants of the success or failure of implementing management control systems in organizations. According to the quantitative results, the strategy's maturity level significantly influences the level of RM implementation. The chance of RM influencing the decision-making process increases as there is well-defined and disseminated strategic planning in the organization. Another finding of the research is that a good evaluation of activities and services with citizens implies a more advanced implementation of this management tool.
Schlagwörter: 
risk management
contingency theory
public sector
JEL: 
M10
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Dokumentart: 
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