首页    期刊浏览 2025年04月30日 星期三
登录注册

文章基本信息

  • 标题:Enterprise Risk Management Good Practices and Proposal of Conceptual Framework
  • 本地全文:下载
  • 作者:Hong Yuh Ching ; Thalita Maricone Colombo
  • 期刊名称:Journal of Management Research
  • 电子版ISSN:1941-899X
  • 出版年度:2014
  • 卷号:6
  • 期号:3
  • 页码:69-85
  • 语种:English
  • 出版社:Macrothink Institute
  • 摘要:The objectives of this paper are: a) summarize the behavior patterns in the adoption of risk management practices by the companies surveyed; b) move into a convergence between theoretical practices and those adopted by the companies. This research is theoretical-empirical with descriptive objective and the procedure is multiple case study of ten companies. The criteria adopted for choosing these ten companies were the diversity of the industry segments, representativeness of the companies in their segments and the use of enterprise risk management. To verify if there are patterns between the practices employed in the companies, they were separated by size and nationality. All the small size companies are of traditional approach. The same happens with all the national companies. Yet, all the traditional approach companies, but one, adopt all the seven risk management practices found in the literature. Among the practices, only one – independence between board and CEO – is adopted by all the ten companies. Several practices have been adopted by the companies and not found in the literature. The contribution of this article is to develop a conceptual framework of ERM covering the cycle of risk management, its results and tools that lead to good practices.
国家哲学社会科学文献中心版权所有