The aim of this study was to analyze the perception of the members of the risk committees of federal universities in Brazil regarding the challenges in the adoption of risk management in those institutions. Currently, federal universities are obliged by law to manage their risks. This is a recent process that presents them with considerable challenges, which have scarcely been explored. Studying the challenges in adopting risk management enables federal universities to gradually improve their overall management, with the aim of adopting the process in the best way possible. This study contributes to the professional and academic areas by proposing a set of actions within the operational context of the universities to improve the maturity level of the risk management of those institutions. The procedure adopted was a survey covering 68 federal universities in operation in 2019. The quantitative study was based on a questionnaire sent to the public servants on their governance, risk, and control committees, which had a 73% response rate. The data were analyzed using descriptive statistics and position and dispersion measures. Perception was analyzed regarding the challenges arising from the adoption of risk management, in which a lack of process mapping, the need for staff engagement and training, the emergence of divergences concerning the treatment of risk, and excess demands on staff were highlighted. The evidence indicated that risk management can guarantee and facilitate compliance with laws, regulations, norms, and standards, as well as the identification of external scenarios that can influence the occurrence of events that negatively impact not only the universities but the whole community.
O objetivo do artigo consiste em analisar a percepção dos profissionais de contabilidade das Instituições Federais de Ensino Superior quanto à aplicação da NBC TSP 08. Para isso, utilizou-se de uma pesquisa caracterizada como descritiva e de abordagem quantitativa. A coleta de dados foi realizada através de questionário, cujas questões encontravam-se divididas em três blocos: perfil do profissional; grau de conhecimento e aplicação da nova norma; e utilidade e retorno resultantes da aplicação da norma. O universo de pesquisa foi composto por 63 Instituições Federais de Ensino Superior- IFES, sendo a amostra composta por 24 destas instituições. Para análise dos dados, foi utilizada estatística descritiva, bem como a aplicação de testes não paramétricos (Correlação de Spearman e Mann Whitney U). Como resultado, observou-se que ainda há deficiências quanto à adoção da nova norma, o que pode trazer riscos para a correta evidenciação dos ativos intangíveis das universidades federais. No entanto, pôde-se constatar que a maioria dos profissionais reconhece importância da informação sobre o ativo intangível e que estes acreditam que a aplicação da norma pode contribuir na geração de informação útil para tomada de decisão nas instituições em que exercem suas atividades, tendo em vista que os ativos intangíveis são contabilizados em todas as instituições.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.