Integração da gestão de riscos corporativos à contabilidade gerencial

Abstract

The increasing complexity of business in the contemporary world and internal and external threats foster interest in the interdisciplinary approach between Enterprise Risk Management (ERM) and Management Accounting. In this context, this article aimed to identify and analyze the contributions of the integration between these areas through a systematic literature review. The sample consists of 23 articles indexed in the Scopus platform, from 2018 to September 2024. The results indicate that the integration of ERM with management accounting can occur through performance indicators; in operational and financial risk scenarios; in economic-operational investment projects; and by inserting risk analysis in reports, which allows greater transparency of the company's resilience in the face of adversities, guiding decision-making by stakeholders. To this end, it is necessary to establish a culture of identification, diagnosis, and mitigation of risks integrated with strategic planning, involving all organizational levels. This integration requires new skills from the management accountant. This research contributes to the literature by expanding the understanding of the synergy between GRC and Management Accounting, promoting an interdisciplinary vision essential for the current business context. In practice, it offers insights for researchers, managers and accountants with a view to integrating the two areas and who are interested in creating value for organizations through risk mitigation.