Incorporação de modelos internacionais de gerenciamento de riscos na normativa federal
| Autor: | Armando Santos Moreira da Cunha, Patrick Del Bosco de Sales, Marcus Vinicius de Azevedo Braga, Flavio Sergio Rezende Nunes de Souza |
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| Rok vydání: | 2020 |
| Předmět: |
Government
Public Administration business.industry media_common.quotation_subject 05 social sciences Context (language use) 050201 accounting Audit Public administration ISO 31000 Political science 0502 economics and business Normative Professional association business 050203 business & management Autonomy Risk management media_common |
| Zdroj: | Revista de Administração Pública. 54:59-78 |
| ISSN: | 1982-3134 0034-7612 |
| DOI: | 10.1590/0034-761220180117 |
| Popis: | The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. The study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Through a qualitative approach, content analysis in documents, norms, interviews, and seminars was used to identify traits of the COSO ERM and ISO 31000/2009 frameworks, which were chosen based on relevance. Results identify important actors pushing for the use of international frameworks, such as international organizations, professional associations, and public agencies, especially those related to government audits. Despite the strong international influence, the Brazilian norms are adapted to the organizations’ context and allowing the maintenance of national autonomy. |
| Databáze: | OpenAIRE |
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