Abstract
This paper deals with risk taking in the context of Entrepreneurial Orientation (EO). Risk taking is considered the tendency of firms that act with audacity, showing certain criteria for decision making in organizational level. Results of an exploratory and qualitative study are here presented, aiming to understand how risk taking is carried out in software firms which are considered entrepreneurial, considering a context in which the goal was to consolidate a group of elements of this EO dimension. The study is based on EO and risk taking concepts. In-depth interviews were carried out with executives from 13 software firms considered entrepreneurial in Rio Grande do Sul. The result analysis was qualitative, presenting how risk taking and its elements appear in the studied firms. As conclusion, we have the consolidation of a group of elements of risk taking, originated from conceptual base and that are able to guide actions towards this dimension of EO in firms, contributing to the development of EO risk taking concepts. At the same time, we present effective practices of risk taking in software firms, which can be useful as knowledge and experience for other firms in this sector.
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