Environmental uncertainty perception and risk management: A study on providers of road freight transport services

Authors

  • Josiane Brighenti Mestre em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau
  • Marcia Zanievicz da Silva Doutora em Ciências Contábeis e Administração pela FURB Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau

Abstract

The study aimed to ascertain how the perception of managers in relation to environmental uncertainties in the road freight transportation sector relates to the use of controls for risk management. Methodologically, the research is characterized as descriptive, with a qualitative approach, and was carried out through case studies in four companies. The cases were selected taking into account the type of cargo as well as accessibility to the research. The categories of the study were drawn from the literature and organized in a questionnaire and an interview guide, which were applied to two managers of each organization. The research also used data from documents provided by the organizations and direct observation, aiming at the triangulation of data. The results showed that the major sources of uncertainty were assigned to highways, which, in turn, presented more sophisticated controls and risk management processes. It was found that managers who perceive greater uncertainty in a particular environment seek to implement risk management mechanisms to reduce the negative impacts on the organization. Although organizations seek ways to improve risk management, using additional mechanisms to minimize environmental uncertainties, risk management in the investigated companies is incipient and is strongly related to tracking systems for the fleets and to the purchase of insurance for the cargos.

Keywords: risk management, uncertainty of the environment, road transport loads.

Published

2016-09-12

Issue

Section

Articles