國立虎尾科技大學 |

Enterprise Risk Management in Responsible Financial Reporting.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Enterprise Risk Management in Responsible Financial Reporting./
作者:	Ewers, Robin B.
面頁冊數:	1 online resource (205 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
標題:	Organizational behavior. -
電子資源:	click for full text (PQDT)
ISBN:	9780355363371

Enterprise Risk Management in Responsible Financial Reporting.
Ewers, Robin B.

Enterprise Risk Management in Responsible Financial Reporting. - 1 online resource (205 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was to use HRO constructs to identify and define the psychological factors involved in the effective ERM of responsible organizational financial reporting. Standardized, open-ended interviews were used to collect inductive data from a purposeful sample of 13 reporting agents stratifying different positions in organizations that have maintained consistent operational success while attenuating stakeholder risk-harm. The data were interpreted via transcription, and subsequent iterative open, axial, and narrative coding. Results showed that elements of culture and leadership found in the HRO construct of disaster foresightedness and mitigation fostered an internal environment of successful enterprise reporting risk management to ethically achieve organizational goals and abate third-party stakeholder risk-harm. The findings will contribute to positive social change by suggesting an approach for organizations to optimize strategic objectives while minimizing stakeholders' financial risk-harm.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355363371Subjects--Topical Terms:

557544
Organizational behavior.
Index Terms--Genre/Form:

554714
Electronic books.

Enterprise Risk Management in Responsible Financial Reporting.
LDR:03068ntm a2200361Ki 4500 001 910037
005 20180511093034.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355363371
035 $a (MiAaPQ)AAI10637579
035 $a (MiAaPQ)waldenu:19611
035 $a AAI10637579
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Ewers, Robin B. $3 1181099
245 1 0 $a Enterprise Risk Management in Responsible Financial Reporting.
264 0 $c 2017
300 $a 1 online resource (205 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
500 $a Adviser: John K. Schmidt.
502 $a Thesis (Ph.D.) $c Walden University $d 2017.
504 $a Includes bibliographical references
520 $a Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was to use HRO constructs to identify and define the psychological factors involved in the effective ERM of responsible organizational financial reporting. Standardized, open-ended interviews were used to collect inductive data from a purposeful sample of 13 reporting agents stratifying different positions in organizations that have maintained consistent operational success while attenuating stakeholder risk-harm. The data were interpreted via transcription, and subsequent iterative open, axial, and narrative coding. Results showed that elements of culture and leadership found in the HRO construct of disaster foresightedness and mitigation fostered an internal environment of successful enterprise reporting risk management to ethically achieve organizational goals and abate third-party stakeholder risk-harm. The findings will contribute to positive social change by suggesting an approach for organizations to optimize strategic objectives while minimizing stakeholders' financial risk-harm.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Organizational behavior. $3 557544
650 4 $a Accounting. $3 561166
650 4 $a Psychology. $3 555998
655 7 $a Electronic books. $2 local $3 554714
690 $a 0703
690 $a 0272
690 $a 0621
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Walden University. $b Psychology. $3 845558
773 0 $t Dissertation Abstracts International $g 79-02A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10637579 $z click for full text (PQDT)