A Contingency‐Based Framework for Managing Enterprise Risk. Issue 3 (March 2015)

• Record Type: Journal Article
• Authors: Hossein Nezhad Nedaei, Bahareh; Abdul Rasid, Siti Zaleha; Sofian, Saudah; Basiruddin, Rohaida; Amanollah Nejad Kalkhouran, Abolfazl
• Is Part Of: Global business and organizational excellence. Volume 34:Issue 3(2015)
• Page Start: 54
• Page End: 66
• Publication Date: 2015-03
• Subjects: Industrial productivity -- Periodicals; Industrial management -- Periodicals; Industrial organization -- Periodicals; 658
• DOI: 10.1002/joe.21604
• Languages: English
• ISSNs: 1932-2054

Abstract

<abstract abstract-type="main"> <title> <x xml:space="preserve">Abstract</x> </title> <p>Although studies focused on contingency theories of enterprise risk management (ERM) as a critical facet of an organization's management control system abound, they have yielded few significant results. A review of the literature on ERM contingency theory and the factors that can affect ERM leads to a discussion of the impact of decentralization, organization size, and enterprise resource planning (ERP). Several hypotheses on possible interactions result in a contingency‐based model for managing enterprise risk that takes into account the effects of these three factors on ERM practices, and offers organizational leaders guidance on how best to improve performance. ©2015 Wiley Periodicals, Inc.</p> </abstract>