超越COSO的再耦合工作:企业范围风险管理的纵向案例研究

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Fatma Jemaa
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引用次数: 1

摘要

本研究考察了企业风险管理(ERM)的组织设计者如何形成结构、惯例和工具的集合,与现场级理想类型一致。这一纵向案例研究在理论上是由关于解耦和再耦的文献提供的,以解释这些参与者的努力。所研究的案例表明,再耦合行为者利用三种行动模式——话语模式、物质模式和关系模式——来解决布罗姆利和鲍威尔[2012]确定的两种形式的脱钩。从烟雾和镜子到言出必行:当代世界的脱钩。管理学刊,1(6),483-530 [j] .政策、实践与手段。本研究对当前的研究有三个方面的贡献。首先,它揭示了风险专家为解决不同形式的脱钩问题所做的努力,重新激发了关于再挂钩的辩论。其次,它表明理想的典型ERM是由一系列外部模板塑造的。第三,它提请注意双嵌入参与者的卓越作用,他们将连续的模板连接起来,使组织ERM的形成与领域级理想类型一致。总之,这些发现与先前的研究形成了对比,这些研究认为ERM工作组合与理想类型不可避免地不一致。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management

The present study examines how organizational designers of Enterprise Risk Management (ERM) form an ensemble of structures, routines, and tools, consistent with the field-level ideal type. This longitudinal case study is theoretically informed by literature on decoupling and recoupling to account for these actors' efforts. The case studied demonstrates that recoupling actors draw on three modes of action—discursive, material, and relational—to address the two forms of decoupling identified by Bromley and Powell [2012. From smoke and mirrors to walking the talk: Decoupling in the contemporary world. The Academy of Management Annals, 1(6), 483–530]: policy–practice and means–ends. This study contributes to current research in three ways. First, it unpacks risk experts' efforts to address different forms of decoupling, reinvigorating debates on recoupling. Second, it shows that ideal-typical ERM is shaped by a succession of external templates. Third, it draws attention to the preeminent role of double-embedded actors who link successive templates to enable the formation of an organizational ERM that is consistent with the field-level ideal type. Together, these findings contrast with those of previous studies that argued that ERM working ensembles are inexorably inconsistent with the ideal type.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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