Riscos em Relacionamentos Interorganizacionais e Mecanismos de Mitigação: Uma Revisão de Literatura

Autores

DOI:

https://doi.org/10.5380/rcc.17.97958

Resumo

Riscos interorganizacionais referem-se a ameaças que surgem nos relacionamentos entre organizações e que precisam de respostas, as quais são dadas a partir de mecanismos de mitigação de riscos. Nessa perspectiva, o objetivo deste estudo é analisar os riscos interorganizacionais e os mecanismos de mitigação de riscos mais abordados em estudos sobre relacionamentos interorganizacionais. O estudo possui abordagem qualitativa, e para geração do conhecimento sobre o tema fez uso do instrumento de intervenção construtivista ProKnow-C, para seleção e análise de um portfólio bibliográfico (PB). Foram identificados 71 estudos relacionados à temática riscos interorganizacionais, nas bases de dados Scopus e Web of Science. Riscos interorganizacionais internos foram mais frequentes nos estudos, principalmente riscos de capacidade disponível, presente em 70,4% dos estudos do PB. Nos estudos do PB, 38 apresentaram mecanismos de mitigação de riscos, sendo 7 mecanismos mais frequentemente evidenciados, dentre 34 identificados. Utilização de softwares, algoritmos e modelos matemáticos para mitigar riscos foi o mecanismo mais frequente, presente em 7 estudos do PB. Os resultados revelam que o tema é considerado emergente, sendo necessários mais estudos sobre riscos interorganizacionais, principalmente externos à organização, e taxonomias para classificação e categorização de mecanismos de mitigação de riscos. As contribuições do estudo residem na identificação da necessidade de futuras pesquisas para desenvolver classificações robustas de mecanismos de mitigação, relevantes para o avanço teórico e estratégico da gestão interorganizacional.

Biografia do Autor

Eduardo Tramontin Castanha, Universidade Federal de Santa Catarina - UFSC

Mestre e Doutorando em Contabilidade pela Universidade Federal de Santa Catarina - UFSC.

Valdirene Gasparetto, Universidade Federal de Santa Catarina

Professora do Programa de Pós-graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC. 

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2025-08-05

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Tramontin Castanha, E., & Gasparetto, V. (2025). Riscos em Relacionamentos Interorganizacionais e Mecanismos de Mitigação: Uma Revisão de Literatura. RC&C. Revista De Contabilidade E Controladoria, 17. https://doi.org/10.5380/rcc.17.97958

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