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Application of Governance, Risk Management, and Compliance Practices in the Public Service, in Light of the Tam Model: A Study at the Federal Institute of Bahia
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Author(s): Rômulo Brito Oliveira (Universidade de Pernambuco, Brazil), Luiz Carlos Miranda (Universidade de Pernambuco, Brazil)and Carlos Pinho (Universidade Aberta, Portugal)
Copyright: 2025
Pages: 52
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch009
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Abstract
This work's main objective was to study the application of governance, risk management and compliance (GRC) practices at Federal Institute of Bahia (IFBA), based on COSO-ERM, ISO 31000, and PMBOK. The application was carried out from the perspective of the technology acceptance model (TAM) to investigate users' perception of using a GRC system. The study is based on a questionnaire graded on a seven-point Likert scale. This model, originating in studies by Davis in 1986, located a fundamental conceptual framework for understanding how people perceive and adopt new technologies. The results demonstrate the applicability of the TAM model to measure perceived usefulness and ease of use in relation to the use of new technologies. It is also concluded that managers perceive greater usefulness and ease of use than subordinates, in relation to the proposed system. Thus, this study contributes to the development of studies on the GRC theme by systematizing practical implementation guided by international models, evaluating the perception of servers using the system in light of the TAM model.
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