Risk Management and Calculative Cultures

By A. Mikes. 2009

429 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/84712bd2ca960bf1cee7c5abd10cfc1b4d2c8714

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In Management Information Systems

Citations in the corpus

Risk management and firm value: recent theory and evidence (2016, background): “In an examination of two multinational banks’ RM control and systems, Mikes (2009) suggests an ERM framework that revolves around four themes: risk quantification, risk aggregation, risk-based performance measurement and the management of non-quantifiable risks.”
The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study (2012, background): “This may be taken to imply that a less structured, more heuristic approach to risk management is feasible (cf. also Collier et al., 2007; Mikes, 2009).”
Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty (2017, background): “, 2011; Schaltegger & Csutora, 2012) but few studies examine these links and, therefore, they are not well understood (Mikes, 2009; Woods, 2009).”
Classification situations: Life-chances in the neoliberal era (2013, neutral): “Comparatively, we should investigate the role of actuarial technologies (Mikes, 2009; Power, 2011) in sorting people into a diversified set of life trajectories.”
Risk and risk management in management accounting and control (2013, background): “Of particular interest here is the role of management accountants: While we argue that risk management has moved away from being an issue about calculative cultures (Mikes, 2009) to one of management control, where do management accountants fit into this?”
The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009, background): “Credit risk arises from changes in the value of banking book assets, whereas market risk arises from changes in the value of trading book assets (Mikes, 2009).”
Management Accounting Research in the Wake of the Crisis: Some Reflections (2011, background): “For example, what is the role of risk managers, functions or departments in terms of authority and status, as well as of everyone else to voice risk matters? Are risks ‘externalized’ (someone else's responsibility) or ‘personalized’ (everyone's responsibility)? Are the risk managers ‘enthusiasts’ or”
The risk management of nothing (2009, background): “Even control functions can vary internally their values and ‘calculative culture’ (Mikes, 2009; Power, 2007).”
From counting risk to making risk count: Boundary-work in risk management (2011, background): “…denominator measure for market, credit, and operational risks has enabled firms to aggregate their quantifiable risks into a total risk estimate (Mikes, 2009a).5 Economic capital can be used to represent risk aggregations at levels from product line to business unit to the entire organization.”
Enterprise risk management in SMEs: Towards a structural model (2016, background): “While this research addresses neither the particularities of applied ERM approaches nor differences in approaches, it does demonstrate an increasing interest in analysing how ERM is applied in practice (Mikes, 2009; Wahlström, 2009).”