IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v25y2016i1p109-129.html
   My bibliography  Save this article

The Role of Roles in Risk Management Change: The Case of an Italian Bank

Author

Listed:
  • Elena Giovannoni
  • Sonia Quarchioni
  • Angelo Riccaboni

Abstract

This paper explores the role of roles (i.e. groups of actors characterised by the same functional tasks within an organisation), and of their interactions, within processes of change in risk management (RM). By combining insights from the literature on RM and from institutional studies, this paper suggests that change in RM can be interpreted as a process that involves both enabling and precipitating dynamics [Greenwood, R., & Hinings, C. R. (1996). Understanding radical organizational change: Bringing together the old and the new institutionalism. The Academy of Management Review, 21 , 1022--1054. doi: 10.5465/AMR.199 6.9704071862 ] between different roles. Aiming to address these dynamics empirically, we rely on a longitudinal case study of an Italian bank. The study shows that the interactions between roles were dependent on their respective specific interests, the different institutional templates they supported, and the shifts in power for control over relevant information. These dynamics both affected and were affected by the change in the template-in-use within the bank and allowed a sort of RM ideal (i.e. the search for more RM) to persist over evolving templates.

Suggested Citation

  • Elena Giovannoni & Sonia Quarchioni & Angelo Riccaboni, 2016. "The Role of Roles in Risk Management Change: The Case of an Italian Bank," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 109-129, May.
    • Handle: RePEc:taf:euract:v:25:y:2016:i:1:p:109-129
    DOI: 10.1080/09638180.2014.990475
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180.2014.990475
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180.2014.990475?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jemaa, Fatma, 2022. "Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    2. Florio, Cristina & Leoni, Giulia, 2017. "Enterprise risk management and firm performance: The Italian case," The British Accounting Review, Elsevier, vol. 49(1), pages 56-74.
    3. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    4. Elliot, Viktor, 2018. "Funds Transfer Pricing in Swedish Savings Banks: An Exploratory Survey," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 289-302.
    5. Shruti Kashyap & Einar Iveroth, 2021. "Transparency and accountability influences of regulation on risk control: the case of a Swedish bank," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 475-508, June.
    6. Martin Carlsson‐Wall & Katarina Kaarbøe & Kalle Kraus & Anita Meidell, 2021. "Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 72-100, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:25:y:2016:i:1:p:109-129. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.