风险谈话中的语义狭窄:交际路径依赖的普遍性

IF 4 2区 管理学 Q1 BUSINESS, FINANCE
Matthäus Tekathen , Niels Dechow
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引用次数: 8

摘要

这项研究涉及风险谈话。最近的研究引起了人们对沟通对智能(反思性)发展的重要性的关注,而不是以合规为中心的风险管理的次要形式,但也表明风险管理系统不一定会产生反思性的风险谈话形式。为了理解为什么反思性风险谈话(不)能够展开,我们通过卢曼镜头研究了在跨国制造公司的一个部门的背景下,对产品质量问题作为风险展开反思的沟通实践。该研究表明,技术产品质量问题最终如何被简化为财务风险计算。在此过程中,该研究做出了三个贡献。首先,我们通过分析沟通实践构成组织风险管理的方式,补充了对风险工具和专家在风险管理组织生命中的作用的普遍关注。其次,通过解释使用风险语义的方式可以缩小组织对风险的理解,我们展示了对风险的多元理解在跨职能沟通的界面上是如何容易丢失的。第三,我们提供了一个解释,为什么风险谈话可能不会产生预期的反射率。与其将其归因于二级风险管理,我们建议反思性风险谈话有时受到“沟通路径依赖”的阻碍,这意味着一些组织未能改变风险谈话,因为沟通实践而不是发展,划定和延续可观察和可寻址的空间来谈论风险。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Semantic narrowing in risk talk: The prevalence of communicative path dependency

This study concerns risk talk. Recent studies draw attention to the significance of communication for the development of intelligent (reflexive) as opposed to compliance-focused, secondary forms of risk management, but also show that risk management systems do not necessarily produce reflective forms of risk talk. To develop an understanding of why reflective risk talk is (un)able to unfold, we study, through a Luhmannian lens, the communicative practices via which reflections on product quality problems as risk unfold in the setting of a division of a multinational manufacturing firm. The study shows how a technical product quality issue ended up being reduced to a financial risk calculation. In so doing, the study makes three contributions. First, we complement the prevailing focus on the role of risk tools and experts in the organisational life of risk management with an analysis of the ways communicative practices constitute organisational risk management. Second, by explicating the ways in which risk semantics in use can narrow the organisational understanding of risks, we show how pluralistic understandings of risks are easily lost at the interfaces of cross-functional communication. Third, we offer an explanation as to why risk talk may not engender the intended reflectivity. Rather than attributing this to secondary risk management, we propose that reflective risk talk is sometimes hampered by ‘communicative path dependency’, meaning that some organisations fail to change risk talk because of communicative practices that rather than to develop, delimit and perpetuate the observable and addressable space for talking about risks.

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来源期刊
CiteScore
7.10
自引率
4.30%
发文量
23
期刊介绍: Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.
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