Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/285030 
Year of Publication: 
2023
Series/Report no.: 
Texto para Discussão No. 2908
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
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.
Subjects: 
risk management
contingency theory
management control system
public sector
JEL: 
I31
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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