Changes in capital allocation practices - ERM and organisational change

被引：15

作者：

Jabbour, Mirna ^{[1
]}

Abdel-Kader, Magdy ^{[2
,3
]}

机构：

[1] Univ Sheffield, Sch Management, Sheffield S10 1FL, S Yorkshire, England

[2] Anglia Ruskin Univ, Chelmsford CM1 1SQ, Essex, England

[3] Cairo Univ, Giza, Egypt

来源：

ACCOUNTING FORUM | 2015年 / 39卷 / 04期

关键词：

Capital allocation; Enterprise risk management (ERM); Institutional theory; Insurance; Risk management change;

D O I：

10.1016/j.accfor.2015.08.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2016 The Authors. Published by Elsevier Ltd.

引用

页码：295 / 311

页数：17

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