A relação entre Sistemas de Medição de Desempenho, Gestão de Riscos e Accountability no Setor Público
DOI:
https://doi.org/10.16930/2237-766220263674Palavras-chave:
Gestão de Riscos, Accountability, Sistema de Medição de Desempenho, Setor PúblicoResumo
Este artigo teve como objetivo analisar a relação entre o uso dos Sistemas de Medição de Desempenho (SMD), as práticas de Gestão de Riscos (GR) e a Accountability no setor público brasileiro, especificamente no âmbito do Governo Federal. Para alcançar o objetivo proposto foi utilizada uma abordagem descritiva e quantitativa, por meio de uma pesquisa de levantamento (survey) com 166 instituições públicas federais no ano de 2024. Foi aplicada a técnica de Modelagem de Equações Estruturais (PLS-SEM) e a análise de Mapa de Importância-Desempenho (IPMA), realizadas com o software SmartPLS4®. Os resultados indicaram relações positivas e significativas entre as variáveis latentes, sendo quatro das cinco hipóteses confirmadas. O estudo evidencia que o uso do SMD para foco de atenção influencia positivamente a GR, que, por sua vez, atua como mecanismo mediador na relação entre o SMD e a Accountability. A análise IPMA destacou a identificação de oportunidades de investimento (Risco_03) e o foco nos fatores críticos de sucesso (Aten_01) como áreas-chave para gestores públicos aprimorarem a Accountability. A contribuição teórica do estudo avança ao especificar o mecanismo organizacional (mediação da GR) pelo qual os usos do SMD, em um ambiente normativo complexo, estruturam práticas formais de controle que se convertem em Accountability. Como implicações práticas, o estudo reforça que os gestores do setor público devem fortalecer as práticas de identificação de riscos e se concentrar nos fatores críticos de sucesso, pois assim podem auxiliar na elevação dos índices de governança e gestão.
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