Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912056837> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W2912056837 abstract "Despite the widespread adoption of risk management systems in the financial services industry, recent control debacles highlight the apparent lack of top managerial attention to risk controls. Yet in order to understand the workings and uses of risk controls (or any other control innovation), one needs to take a closer look at the multiple control package that accommodates these. Taking a multiple control perspective, this paper investigates a control debacle and its aftermath in a financial services company. The study unravels the workings of a set of accounting and risk controls, put in place to control the troubled insurance division of the group, and discusses how and why particular management control systems shift into (and out of) top managerial focus. The study investigates Simons' (1990, 1991) argument that it is top management's knowledge of key strategic uncertainties that motivates their choice of control systems to be used interactively. The case offers a two-step-theory to explain why top managers' choice of interactive controls changes over time. First, behind the various control systems there are active controller groups who, in competition for executive-level visibility, further their particular framing and solutions for organizational issues (agenda building). Second, top management's interactive use of a particular control system sends a signal to external stakeholders as well, about the internal control style and management priorities of the firm. Therefore, the control choice is motivated both by the relevance and the institutional appropriateness of particular controls. As external requirements change, and the definition of institutional appropriateness shifts as well, new organizational control groups get the opportunity to become implicated in interactive control and agenda setting. In the special case of conflicting control systems (when managers have to choose between alternative representations of the underlying firm performance) the selection becomes more complex, as the competing controller groups strive to demonstrate higher informational relevance and greater institutional appropriateness. In this case study institutional appropriateness was the stronger requirement - the lack of it prevented the otherwise informationally relevant risk control system from prevailing as an interactive control system." @default.
- W2912056837 created "2019-02-21" @default.
- W2912056837 creator A5005968412 @default.
- W2912056837 date "2008-06-30" @default.
- W2912056837 modified "2023-09-25" @default.
- W2912056837 title "Accounting, Risk Management and the Aftermath of a Control Debacle" @default.
- W2912056837 hasPublicationYear "2008" @default.
- W2912056837 type Work @default.
- W2912056837 sameAs 2912056837 @default.
- W2912056837 citedByCount "0" @default.
- W2912056837 crossrefType "posted-content" @default.
- W2912056837 hasAuthorship W2912056837A5005968412 @default.
- W2912056837 hasConcept C10138342 @default.
- W2912056837 hasConcept C108578832 @default.
- W2912056837 hasConcept C121955636 @default.
- W2912056837 hasConcept C127413603 @default.
- W2912056837 hasConcept C144133560 @default.
- W2912056837 hasConcept C162324750 @default.
- W2912056837 hasConcept C162853370 @default.
- W2912056837 hasConcept C169087156 @default.
- W2912056837 hasConcept C187736073 @default.
- W2912056837 hasConcept C2775924081 @default.
- W2912056837 hasConcept C31845852 @default.
- W2912056837 hasConcept C32896092 @default.
- W2912056837 hasConcept C48243021 @default.
- W2912056837 hasConcept C552378276 @default.
- W2912056837 hasConcept C66938386 @default.
- W2912056837 hasConcept C74275925 @default.
- W2912056837 hasConceptScore W2912056837C10138342 @default.
- W2912056837 hasConceptScore W2912056837C108578832 @default.
- W2912056837 hasConceptScore W2912056837C121955636 @default.
- W2912056837 hasConceptScore W2912056837C127413603 @default.
- W2912056837 hasConceptScore W2912056837C144133560 @default.
- W2912056837 hasConceptScore W2912056837C162324750 @default.
- W2912056837 hasConceptScore W2912056837C162853370 @default.
- W2912056837 hasConceptScore W2912056837C169087156 @default.
- W2912056837 hasConceptScore W2912056837C187736073 @default.
- W2912056837 hasConceptScore W2912056837C2775924081 @default.
- W2912056837 hasConceptScore W2912056837C31845852 @default.
- W2912056837 hasConceptScore W2912056837C32896092 @default.
- W2912056837 hasConceptScore W2912056837C48243021 @default.
- W2912056837 hasConceptScore W2912056837C552378276 @default.
- W2912056837 hasConceptScore W2912056837C66938386 @default.
- W2912056837 hasConceptScore W2912056837C74275925 @default.
- W2912056837 hasLocation W29120568371 @default.
- W2912056837 hasOpenAccess W2912056837 @default.
- W2912056837 hasPrimaryLocation W29120568371 @default.
- W2912056837 hasRelatedWork W106921454 @default.
- W2912056837 hasRelatedWork W186297554 @default.
- W2912056837 hasRelatedWork W2081689191 @default.
- W2912056837 hasRelatedWork W209558166 @default.
- W2912056837 hasRelatedWork W2119356102 @default.
- W2912056837 hasRelatedWork W2192639647 @default.
- W2912056837 hasRelatedWork W2296780681 @default.
- W2912056837 hasRelatedWork W2490963530 @default.
- W2912056837 hasRelatedWork W2743968659 @default.
- W2912056837 hasRelatedWork W3004426898 @default.
- W2912056837 hasRelatedWork W3100445071 @default.
- W2912056837 hasRelatedWork W3115289340 @default.
- W2912056837 hasRelatedWork W3121625797 @default.
- W2912056837 hasRelatedWork W3175068585 @default.
- W2912056837 hasRelatedWork W37525604 @default.
- W2912056837 hasRelatedWork W587626716 @default.
- W2912056837 hasRelatedWork W623230620 @default.
- W2912056837 hasRelatedWork W643509361 @default.
- W2912056837 hasRelatedWork W2192716813 @default.
- W2912056837 hasRelatedWork W2436312971 @default.
- W2912056837 isParatext "false" @default.
- W2912056837 isRetracted "false" @default.
- W2912056837 magId "2912056837" @default.
- W2912056837 workType "article" @default.