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Usefullness of Enterprise Risk Management in two banks

Artikel i vetenskaplig tidskrift
Författare Roy Liff
Gunnar Wahlström
Publicerad i Qualitative Research in Accounting & Management/Emerald
ISSN 1176-6093
Publiceringsår 2018
Publicerad vid Gothenburg Research Institute (GRI)
Språk en
Ämnesord Enterprise risk Management, Control packages, Banks, Longitudinal study
Ämneskategorier Företagsekonomi

Sammanfattning

The purpose is to investigate how the management control system, the bank’s control package, influences opinion about the usefulness of risk measurement (RM) in different control contexts before and after a financial crisis, in order to understand what influences the usefulness of Enterprise RM (ERM) manifested in RM. The study is based on semi-structured interviews in 2000–2010, with senior bank managers of two international banks (Bank A and Bank B) – both ranking among the top 100 in the world, but differing structurally and culturally. The two banks took opposite trajectories. Bank A went from high to low expectations of usefulness; Bank B went from low to high expectations. The different attitudes towards RM exhibited by Bank A and Bank B are explained by differences in their control packages, manifested by technocratic control and socio-ideology. This study reveals that there are not merely different degrees of RM usage in the two banks, but that they also show two diverting trajectories. Given this finding, the significance of the organization structure and its control packages (especially the alignment between these two factors) is analysed to find a plausible explanation for the different experiences of senior managers towards the usefulness of RM. This study contributes to ERM research and to the contingency theory of management accounting.

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