Title: Using MCDA-C to model risks in the county management: a Brazilian case

Authors: Leonardo Ensslin; Sandra Rolim Ensslin; Ademar Dutra; Hemerson José Garcia; André Andrade Longaray

Addresses: University of Southern Santa Catarina – UNISUL, Av. José Acácio Moreira, 787, Bairro Dehon, Caixa Postal 370, CEP 88704-900, Tubarão – SC, Brazil ' Federal University of Santa Catarina – UFSC, R. Eng. Agronômico Andrei Cristian Ferreira, S/N – Trindade, Florianópolis – SC, 88040-900, Brazil ' University of Southern Santa Catarina – UNISUL, Av. José Acácio Moreira, 787, Bairro Dehon, Caixa Postal 370, CEP 88704-900, Tubarão – SC, Brazil ' University of Southern Santa Catarina – UNISUL, Av. José Acácio Moreira, 787, Bairro Dehon, Caixa Postal 370, CEP 88704-900, Tubarão – SC, Brazil ' Federal University of Rio Grande – FURG, Av. Itália, KM 8, Bairro Carreiros, Rio Grande, RS, CEP: 96203-900, Brazil

Abstract: This study's purpose is to create a model that assists with risk management in county management units under the responsibility of a Brazilian State's Audit Office. This exploratory case study utilises a mixture of qualitative and quantitative methods. Unstructured interviews provided the primary data. The intervention instrument was the multi-criteria decision aiding constructivist (MCDA-C) methodology. The constructivist process of building the model had a pedagogical function; it created an environment for debate, expanding knowledge. It standardised the understanding of the risk factors and their scales in order to measure degrees of risk severity. Auditors can use this model as an instrument to monitor the risk levels of factors considered crucial. The model acts proactively by providing the monitored units with knowledge of the aspects that the TCE/SC auditors consider essential for risk management and provides a process for generating actions for improvement.

Keywords: performance evaluation; risk management; multi-criteria; constructivist; decision-making.

DOI: 10.1504/IJMDM.2024.139390

International Journal of Management and Decision Making, 2024 Vol.23 No.4, pp.461 - 479

Received: 27 Dec 2021
Accepted: 28 Dec 2022
Published online: 02 Jul 2024 *

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