Dynamic Risk Reporting Practices: A Longitudinal Analysis of Hierarchical Risk Communication

Christiansen, Ulrik; Andersen, Torben Juul; Thrane, Sof

doi:10.5465/ambpp.2015.18445abstract

Cited by 2 publications

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“…In that context, arguments are raised that different risks require different treatments and solutions in different organizations (see Kaplan and Mikes 2012; Mikes and Kaplan 2015). Hence, there is research as to how various risk management frameworks and tools, such as risk maps (Jordan et al 2013), risk reports (Christiansen et al 2016), or enterprise‐wide risk software (Tekathen and Dechow 2013) are utilized to frame discussions and decisions and align interests.…”

Section: Literature Review and Research Question Developmentmentioning

confidence: 99%

Risk Management in Small‐ and Medium‐Sized Businesses and How Accountants Contribute*

Moschella

Boulianne²,

Magnan³

2022

Contemporary Accting Res

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We investigate how owners of small‐ and medium‐sized enterprises (SMEs) perceive, make sense of, and practice risk management. Drawing on Schatzki's practice theory, we theorize on how and why risk management happens in SMEs. Thus, we fill a gap in the extant literature, which focuses almost exclusively on risk management within large organizations. We interview entrepreneurs and conduct site observations to gain insight into their risk management activities, the drivers that lead to the adoption of said activities, their attitudes toward risk management, and how their accountants may shape and contribute to risk management in SMEs. We find that rather than a specific set of formal processes, entrepreneurs view risk management as a mindset that emphasizes the preservation of key assets, creation of competitive advantages, and development of local talent and expertise. We observe practices that are mainly informal yet planned, deliberate, and fully integrated within the fabric of organizations that align with ideal forms of risk management. We also find that full‐time, in‐house accountants do help entrepreneurs with risk management, while external accountants, whose main activities relate to financial statement preparation and tax filings, do not systematically help entrepreneurs manage risk. We contribute to both the theory and practice of risk management by sharing empirical insights into how SME owners perceive, make sense of, and manage risk.

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Section: Literature Review and Research Question Developmentmentioning

confidence: 99%

Risk Management in Small‐ and Medium‐Sized Businesses and How Accountants Contribute*

Moschella

Boulianne²,

Magnan³

2022

Contemporary Accting Res

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“…Men opmaerksomhed på betydningen af sådanne organisatoriske effekter, altså "oversaettelser", der får risikoinformationer til at aendre mening og betydning er, som vi konstaterede i (Henriksen & Uhlenfeldt, 2006b), ikke til stede i rammevaerkerne. Min TSE-case indeholder netop et sådant eksempel, og at det er et forhold, der har betydning, viser andre arbejder om meningsoversaettelser også , (Christiansen, Andersen, & Thrane, 2015).…”

Section: Strategisk Integrationunclassified

Enterprise Risk Management 101

Kliem¹,

Richie²

2015

Business Continuity Planning

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The Doctoral School of Business and Management is an active national and international research environment at CBS for research degree students who deal with economics and management at business, industry and country level in a theoretical and empirical manner. All rights reserved.No parts of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage or retrieval system, without permission in writing from the publisher. * Per Henriksen er cand. lact., MBA og erhvervsforsker samt direktør for brancheforeningen DKT. Thomas Uhlenfeldt er cand. comm. og ass. projektleder. Begge er tilknyttet Center for Virksomhedsudvikling og Ledelse på Copenhagen Business School.

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Dynamic Risk Reporting Practices: A Longitudinal Analysis of Hierarchical Risk Communication

Cited by 2 publications

References 0 publications

Risk Management in Small‐ and Medium‐Sized Businesses and How Accountants Contribute*

Risk Management in Small‐ and Medium‐Sized Businesses and How Accountants Contribute*

Enterprise Risk Management 101

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