Vitor Hugo Klein

Vitor Hugo Klein
Universidade do Estado de Santa Catarina | UDESC · Departamento de Governança Pública - CESFI

PhD

About

12
Publications
667
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31
Citations

Publications

Publications (12)
Article
Previous literature has suggested that temporality is an important component of enterprise risk management (ERM). Studies have focused attention on single instruments or processes, such as budgets, forecasts, risk maps, or risk silos, and the ways these shape the time horizons of organizational actors. Yet, we still know relatively little about the...
Chapter
This chapter asks how morals are translated from societal discourses into codes of conduct inside organizations. To answer this question, we build on the distinction between local, organizational discourses (lower case “d”) and broader societal Discourses (upper case “D”). We relate to the findings of an in-depth case study in a Brazilian conglomer...
Article
Diferentes governos têm adotado a gestão de riscos como parte de um novo padrão de excelência para o controle interno. O modelo de regulação baseado no risco, no entanto, requer a rearticulação do controle em torno de uma nova lógica de accountability, por meio da qual órgãos de controle devem redefinir os limites da ação e responsabilidade pública...
Chapter
Brazilian controllers assume many of the responsibilities ascribed to management accountants elsewhere. Similar to the controller in Germanic countries, the controller in Brazil, while responsible for external accounting, is strongly oriented towards internal accounting. In this chapter, we examine the historical underpinnings and emergence of cont...
Article
Since the seminal essay of Friedland and Alford (1991), the institutional logics perspective has significantly influenced organizational research. Extant research understands logics as the assumptions, values, beliefs and rules that provide meaning for institutions and shape the action in organizational fields. However, by obliterating the role of...
Article
Full-text available
Grounded in the co-production theory of public service, this article develops and introduces a matrix of co-production. The matrix is used on the evaluation of citizen participation in implementing a housing policy carried out by Santa Catarina State Housing Company (Cohab/SC), agency linked to the Ministry of Social, Urban and Environment Developm...

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