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EnglishThis paper explores the role of roles (i.e. groups of actors characterised by the same functional tasks within an organisation), and of their interactions, within processes of change in risk management (RM). By combining insights from the literature on RM and from institutional studies, this paper suggests that change in RM can be interpreted as a process that involves both enabling and precipitating dynamics [Greenwood, R., & Hinings, C. R. (1996). Understanding radical organizational change: Bringing together the old and the new institutionalism. The Academy of Management Review, 21, 1022â1054. doi:10.5465/AMR.1996.9704071862] between different roles. Aiming to address these dynamics empirically, we rely on a longitudinal case study of an Italian bank. The study shows that the interactions between roles were dependent on their respective specific interests, the different institutional templates they supported, and the shifts in power for control over relevant information. These dynamics both affected and were affected by the change in the template-in-use within the bank and allowed a sort of RM ideal (i.e. the search for more RM) to persist over evolving templates.
Giovannoni, E., Quarchioni, S., & Riccaboni, A. (2016). The Role of Roles in Risk Management Change: The Case of an Italian Bank. EUROPEAN ACCOUNTING REVIEW, 25(1), 109-129 [10.1080/09638180.2014.990475].
| Data di pubblicazione: | 2016 | |
| Titolo: | The Role of Roles in Risk Management Change: The Case of an Italian Bank | |
| Autori: | ||
| Citazione: | Giovannoni, E., Quarchioni, S., & Riccaboni, A. (2016). The Role of Roles in Risk Management Change: The Case of an Italian Bank. EUROPEAN ACCOUNTING REVIEW, 25(1), 109-129 [10.1080/09638180.2014.990475]. | |
| Rivista: | ||
| Digital Object Identifier (DOI): | http://dx.doi.org/10.1080/09638180.2014.990475 | |
| Abstract: | This paper explores the role of roles (i.e. groups of actors characterised by the same functional tasks within an organisation), and of their interactions, within processes of change in risk management (RM). By combining insights from the literature on RM and from institutional studies, this paper suggests that change in RM can be interpreted as a process that involves both enabling and precipitating dynamics [Greenwood, R., & Hinings, C. R. (1996). Understanding radical organizational change: Bringing together the old and the new institutionalism. The Academy of Management Review, 21, 1022â1054. doi:10.5465/AMR.1996.9704071862] between different roles. Aiming to address these dynamics empirically, we rely on a longitudinal case study of an Italian bank. The study shows that the interactions between roles were dependent on their respective specific interests, the different institutional templates they supported, and the shifts in power for control over relevant information. These dynamics both affected and were affected by the change in the template-in-use within the bank and allowed a sort of RM ideal (i.e. the search for more RM) to persist over evolving templates. | |
| URL: | http://www.tandf.co.uk/journals/titles/09638180.asp | |
| Appare nelle tipologie: | 1.01 Articolo in rivista |
File in questo prodotto:
| File | Descrizione | Tipologia | Licenza | |
|---|---|---|---|---|
| The role of roles in RM change_versione post-referaggio.pdf | Articolo principale versione post-referaggio | N/A | Administrator Richiedi una copia | |
| versione def. vol 25 issue 1.pdf | Versione editoriale definitiva | Versione Editoriale | Administrator Richiedi una copia |
http://hdl.handle.net/10447/277055
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