کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489283 | 937630 | 2015 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Changes in capital allocation practices - ERM and organisational change
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
This paper aims to study changes in capital allocation routines following the introduction of a new risk management system, enterprise risk management (ERM). Based on an institutional framework and empirical evidence from multiple sources in a large UK insurance company, we evaluated the extent and nature of organisational change. ERM was seen as an external driver to the change in the existing routines, which in turn led to internal changes in new capital allocation routines. The change was extreme, which signifies that existing capital allocation routines were not strong enough to deal with ERM as a key driver of change.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 39, Issue 4, December 2015, Pages 295-311
Journal: Accounting Forum - Volume 39, Issue 4, December 2015, Pages 295-311
نویسندگان
Mirna Jabbour, Magdy Abdel-Kader,