The relationship between performance measurement systems, risk management, and accountability in the Public Sector
DOI:
https://doi.org/10.16930/2237-766220263674Keywords:
Risk Management, Accountability, Performance Measurement System, Public SectorAbstract
This article aimed to analyze the relationship between the use of Performance Measurement Systems (PMS), Risk Management (RM) practices, and Accountability in the Brazilian public sector, specifically within the scope of the Federal Government. To achieve the proposed objective, a descriptive and quantitative approach was adopted through a survey conducted with 166 federal public institutions in 2024. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique and the Importance-Performance Map Analysis (IPMA) were applied using the SmartPLS4® software. The results indicated positive and significant relationships among the latent variables, with four of the five hypotheses confirmed. The study shows that the use of PMS for attention focusing positively influences RM, which, in turn, acts as a mediating mechanism in the relationship between PMS and Accountability. The IPMA analysis highlighted the identification of investment opportunities (Risk_03) and the focus on critical success factors (Aten_01) as key areas for public managers to enhance Accountability. The theoretical contribution of the study advances by specifying the organizational mechanism, namely the mediation of RM, through which the uses of PMS, in a complex normative environment, structure formal control practices that translate into Accountability. As practical implications, the study reinforces that public sector managers should strengthen risk identification practices and concentrate on critical success factors, as these actions may contribute to improving governance and management indicators.
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