Between norm and practice

This study analyzed the implementation of risk management in Brazilian federal executive branch organizations with more advanced levels of maturity, according to the 2021 survey by the Federal Court of Accounts. Based on semi-structured interviews with key actors, the research investigated how institutional practices relate to the normative frameworks for risk management adopted in the Brazilian public sector. The study identified formal structures, risk policies, and senior management support as elements observed in the analyzed cases. However, the results indicate that risk management still shows a low degree of integration with strategic decision-making processes, with only one organization reporting effective coordination between the two. The evidence reveals that the practice remains largely focused on meeting regulatory requirements, with variations between direct and indirect administrations. This study presents limitations regarding the scope of the sample and its focus on high-performing organizations, which restricts the possibility of generalization. Nevertheless, it offers a relevant contribution to understanding the gap between norms and practice in risk management in the federal public sector and suggests paths for improvement

Enterprise risk management · Executive branch · Norm (philosophy) · Normative · Public sector · Qualitative research · Risk management · Sample (material) · Scope (computer science) · Accounting and Organizational Management · Risk Management in Financial Firms · Supply Chain Resilience and Risk Management

• Incorporação de modelos internacionais de gerenciamento de riscos na normativa federal

  Open Access•Flávio Sergio Rezende Nunes de Souza, Marcus Vinícius de Azevedo Braga et al.•Revista de Administração Pública•2020

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