Risk management in local authorities: An application of Schatzki's social site ontology

被引:18
作者
Binh Bui [1 ]
Cordery, Carolyn J. [1 ,2 ]
Wang , Zhichao [3 ]
机构
[1] Victoria Univ Wellington, Victoria Business Sch, Sch Accounting & Commercial Law, Wellington 6140, New Zealand
[2] Aston Univ, Aston Business Sch, Birmingham B4 7ET, W Midlands, England
[3] Australian Natl Univ, Coll Business & Econ, Res Sch Accounting, Canberra, ACT 0200, Australia
关键词
Accounting; Risk management; Schatzki's social site ontology; Practice theory; Qualitative case study;
D O I
10.1016/j.bar.2019.01.001
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations' ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe's (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable. (C) 2019 Elsevier Ltd. All rights reserved.
引用
收藏
页码:299 / 315
页数:17
相关论文
共 57 条
[1]  
Abernethy M.A., 1996, CONTEMP ACCOUNT RES, V13, P569, DOI DOI 10.1111/J.1911-3846.1996.TB00515.X
[2]  
Ahrens T, 2007, ACCOUNT ORG SOC, V32, P1, DOI 10.1016/j.aos.2006.09.013
[3]   Do extant management control frameworks fit the alliance setting? A descriptive analysis [J].
Anderson, Shannon W. ;
Christ, Margaret H. ;
Dekker, Henri C. ;
Sedatole, Karen L. .
INDUSTRIAL MARKETING MANAGEMENT, 2015, 46 :36-53
[4]  
[Anonymous], PUBL SECT RISK MAN S
[5]  
[Anonymous], 2004, ENT RISK MAN FRAM
[6]  
[Anonymous], 2004, Real Life Guide to Accounting Research, DOI [10.1016/B978-008043972-3/50022-0, DOI 10.1016/B978-008043972-3/50022-0]
[7]   The organizational dynamics of Enterprise Risk Management [J].
Arena, Marika ;
Arnaboldi, Michela ;
Azzone, Giovanni .
ACCOUNTING ORGANIZATIONS AND SOCIETY, 2010, 35 (07) :659-675
[8]  
Barrett P., 2005, Future Challenges for Risk Management in the Australian Public Sector
[9]  
Beasley M.S., 2010, Developing key risk indicators to strengthen enterprise risk management
[10]   Accounting as an affective technology: A study of circulation, agency and entrancement [J].
Boedker, Christina ;
Chua, Wai Fong .
ACCOUNTING ORGANIZATIONS AND SOCIETY, 2013, 38 (04) :245-267