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Abstract This study aimed at understanding how the operational risk management of the cluster of fruitculture works in Vale do São Francisco. According to the objectives of this study, the research is classified as exploratory and descriptive, because it tries to approach the investigated phenomenon by gathering information through field research. It was possible to learn more about such phenomenon  as well as describing it and analyzing it. It is also characterized as quantitative. The research has as its population the fruit exporting companies located in the cluster of fruitculture Vale do São Francisco. The total number of exporting producers in the cluster is 38, with a sample of 31 questionnaires. It might be concluded that most of the respondents have some methods of operational risk management and that managers use performance analysis intended in the decision making process. If the manager analyzes performance as the goal in a decision-making process, the more likely it is that the same manager uses the operational risk management in the company. However, the greater the non-use of decision making as purpose in decision making process, the less likely the manager use of operational risk management. Author Biographies Francisco de Assis Carlos Filho, Universidade de Pernambuco Mestre em Ciências Contábeis/UFPE. Umbelina Cravo Teixeira Lagioia, Universidade Federal de Pernambuco Doutora em Administração Universidade Federal de Pernambuco/UFPE. João Gabriel Nascimento de Araújo, Faculdade Santa Helena Mestre em Ciências Contábeis/UFPE. Professor da Faculdade Santa Helena. Lucivaldo Lourenço da Silva Filho, Faculdade Joaquim Nabuco Mestre em Ciências Contábeis/UFPE. Professor da Faculdade Joaquim Nabuco. Ítalo de Souza Barbosa, Universidade Federal de Pernambuco Graduando em Ciências Contábeis da Universidade Federal de Pernambuco/UFPE. Downloads PDF (Português (Brasil)) How to Cite Carlos Filho, F. de A., Lagioia, U. C. T., Araújo, J. G. N. de, Silva Filho, L. L. da, & Barbosa, Ítalo de S. (2015). Operational risk management in cluster: an exploratory study in the sector of fruticulture. Revista Catarinense Da Ciência Contábil, 14(41), p. 46–60. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2122 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 14 No. 41 (2015): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Francisco de Assis Carlos Filho, Lucivaldo Lourenço da Silva Filho, Umbelina Cravo Teixeira Lagioia, Igor Ézio Maciel da Silva, Juliana Gonçalves de Araújo, Did the adoption of international accounting standards produce a major recognition of intangible assets in Brazil? , Revista Catarinense da Ciência Contábil: Vol. 12 No. 37 (2013): Dezembro Rodrigo Vicente dos Prazeres, Umbelina Cravo Teixeira Lagioia, Analysis of the effects of dividend smoothing on the relevance of accounting information in Brazil , Revista Catarinense da Ciência Contábil: Vol. 19 (2020): RCCC Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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