Gestão de riscos financeiros no agronegócio: uma revisão integrativa

Abstract

Given the increasing complexity of financial risks faced by agribusiness, understanding how accounting can contribute to their mitigation becomes essential. This study aims to analyze articles from the Scopus database (2015–2024), through an integrative review, in order to map the main financial risks in agribusiness, the accounting techniques and instruments applied for their mitigation, the methodological strategies used, and the research gaps identified. The methodology adopted was qualitative and descriptive, with a documentary strategy and integrative review technique, enabling the systematization of the seven most relevant open-access articles from the Scopus database. The main findings showed that the most recurring financial risks in the sector are climate, credit, and operational risks, especially within complex production chains. The primary accounting techniques and financial risk mitigation tools identified include: hedge accounting, accounting provisions, internal control, business budgeting, and risk-focused audits. However, most studies do not explore in depth the practical implementation of these techniques. Both qualitative and quantitative approaches were balanced in the sample, with a predominance of descriptive and exploratory research strategies. Regarding data collection procedures, statistical simulations and case studies were the most frequent. This study consolidates the literature by highlighting research gaps on the topic, pointing out convergences and divergences according to the sample, and offering insights for future research. On a practical level, the findings provide support for companies in the sector to enhance their governance and financial control practices by mitigating risks, thus promoting greater resilience in the face of economic and climate-related adversities.