GESTÃO DE RISCOS CORPORATIVOS E MONITORAMENTO POR MEIO DE INDICADORES DE DESEMPENHO: PRÁTICAS EM INSTITUIÇÕES COMUNITÁRIAS DE EDUCAÇÃO SUPERIOR

Detalhes bibliográficos
Ano de defesa: 2019
Autor(a) principal: FARIA, RICARDO ROCHA
Orientador(a): Mendonça Neto, Octávio Ribeiro de
Banca de defesa: Pascual , José Valentin Iglesias, Lima , Ronaldo Gomes Dultra de
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Metodista de Sao Paulo
Programa de Pós-Graduação: Administracao
Departamento: Administracao::Programa de Pos Graduacao em Administracao
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: http://tede.metodista.br/jspui/handle/tede/1961
Resumo: This research aimed to find indications of risk management practices and monitoring through performance indicators, which help in the decision-making process by governance bodies in community higher education institutions (HEI) in Brazil. Higher education in Brazil is going through a moment of profound change, while the country is going through one of the biggest socioeconomic crises in its history. In addition, in the last decades, the global financial and corporate market has led to crises related to failures and bankruptcies that were associated with fraud, information manipulation and misappropriation, which led to the shift of risk management from the scope of controls internal to the strategic instances of the organizations. In order to fulfill the objective of this research, a quantitative investigation carried out with 69 institutions linked to the Brazilian Association of Community Universities - ABRUC, through a closed questionnaire, organized in two sections, one to look for indicative practices of risk management and other to look for indicative of monitoring practices through performance indicators. The questionnaire was elaborated from the topics covered in the theoretical framework and applied using an online research platform available with the defined sample. The analysis of the results performed from a quantitative approach that established the Average Ranking (RM) for the questionnaire answers, as proposed by Malhotra (2001), considering the 5-level Likert scale to measure the degree of agreement of the respondents. . The calculation of the Average Ranking of the score attributed to the answers allowed the verification as to the agreement or disagreement of the evaluated questions. Considering the limitations and possibilities of the adopted method, given the small amount of community HEIs associated with ABRUC, we can state that the number of answers obtained allowed the analysis of the answers in the light of the study objectives. The results suggest the need to reinforce the risk management process, since the indicative monitoring through the performance indicators were at satisfactory levels, especially those of financial result. This research stands out as an additional contribution to the subject of research, already well researched, while filling a gap of few works with emphasis on monitoring through performance indicators, which may contribute to new research on the subject, as well as arouse interest in the corporate environment as an opportunity to improve management models.