企业风险管理:一项制度工作视角的研究

Enterprise risk management: an institutional work perspective

Accounting Forum · 2025
被引 4
ABS 3

中文导读

以英国大型保险公司为案例,从制度工作视角研究风险经理与其他专业人员如何通过教育、监督、价值化等协作推动企业风险管理的发展,揭示了组织重组、角色重构和信任工作等微观实践。

Abstract

This study examines the ongoing interrelated work (distributed agency) of risk managers and other professionals as ERM develops over time from an institutional work perspective. Using a single case study within a large UK insurance company, this study shows ERM development depends on the engagement of other professionals and risk managers, bringing diverse skill sets to the process in different types of institutional work, such as educating, policing, and valourising. It identifies organisational restructuring, role reconfiguration, and trust work as elements of the micro-sociological practices in ERM institutionalisation. This study contributes to the current literature by providing an account of the institutional work conducted by other professionals alongside the risk team to coordinate and embed ERM. It is also a longitudinal study in a financial institution context, which has been and continues to be under researched.

风险管理制度工作保险业组织行为