ABSTRACT
An understanding of the factors that can have influence on risk acceptance may provide relevant support to an effective guideline that helps in the acceptance criteria formulation. Therefore, this study aims to develop and to validate a tool to analyze risk acceptance in Portuguese furniture industries. Workers judgments about risk acceptance were analyzed together with five individual variables: trust, risk perception, benefit perception, emotions and, ethic, moral and values. The first part of the tool integrated demographic questions. The second part included items to measure the variables in analysis. The validation was performed first in a pilot test with 29 workers, and the validity and reliability analysis with a sample of 219 workers. Four factors were identified: emotions, benefits perceptions, acceptance/trust and risk. Also the items interrelations with factors were verified. Some differences among companies were confirmed, showing they realize risk acceptance in a different way.
