A relação entre Sistema de Medição de Desempenho, práticas de Gestão de Riscos e Accountability no setor público

Abstract

Performance management improves the effectiveness of public services and has a positive impact on the results for users of these services. However, risks can interfere with an organization's efforts to achieve its goals. In addition, the performance of government agencies is subject to expectations that are assessed by accountability, which is commonly associated with the idea of reporting and/or responsibility. This scenario pressures the public sector to seek ways to reduce the occurrence of irregularities, non-compliance with regulations, and poor management of government assets. To achieve this, sophisticated tools and strategies are necessary to enforce responsible administrative behavior. This dissertation aimed to investigate the relationship between the Performance Measurement System, Risk Management, and Accountability in the public sector. To meet the objective, the measures of Al-Tamimi and AlMazrooei (2007) were adapted to capture Risk Management practices, and the measures of Geer et al. (2008) for accountability, while the measures for the use of Performance Measurement Systems were adapted from Henri (2006). Through these measures, the relationships between the use of the Performance Measurement System and Risk Management practices, the Risk Management practices and accountability, and the mediating effect of Risk Management on the relationship between the use of the Performance Measurement System and accountability were examined. Data collection was carried out via email, containing the link to access questionnaires hosted on Google Forms. The research questionnaires were distributed to 287 individuals responsible for Risk Management in government ministries, decentralized units, and indirect administration institutions. The sample consisted of 166 valid responses, which were analyzed using partial least squares structural equation modeling (PLS-SEM) techniques. The study's results showed that all dimensions of the use of the Performance Measurement System have significant positive effects on different dimensions of Risk Management practices. When testing the relationship between Risk Management practices and accountability, it indicated that risk assessment has a significant positive effect on accountability. Additionally, it mediated the relationship between the types of use of the Performance Measurement System (monitoring and focus of attention) and accountability. These findings provided knowledge and guidance to public sector managers on implementing effective Risk Management to enhance accountability. This implementation requires the development of a comprehensive Risk Management policy, which leads to a reduction in the risk of failure in public services and, consequently, improves organizational performance.