Risk Mitigation Using Integration Enterprise Risk Management and Balanced Scorecard model : A Case Study In A Consulting Services Company in Indonesia
Abstract
Full Text:
PDFReferences
Ahmed, I., Ahmed, N.A. (2016). Moderating role of board equity ownership on the relationship between enterprise risk management implementation and firm performance: A proposed model. International journal of Management Research & Review, 6(1), 21-30.
Banham, R. (2004). Enterprising views of risk management. Journal of Accountancy, 197(6), 65-71.
Beasley, M.S., Clune, R., Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531.
Beasley, M., Pagach, D., Warr, R. (2008). Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes. Journal of Accounting, Auditing & Finance, 23(3), 311-332.
Beasley, M., Chen, A., Nunez, K., Wright, L. (2006). Working hand in hand: balanced scorecard and enterprise risk management. Stategic Finance, 87(9), 49-55.
Calandro, J., Lane, S. (2006). Insight from the balanced scorecard An Introduction to the enterprise risk scorecard. Measuring Business Excellence, 10(3), 31-40.
COSO (Committee of Sponsoring Organizations of the Treadway Commission). (2004) Enterprise Risk Management – Integrated Framework. New York.
Cox, L.A.Jr. (2008). Whats wrong with Risk Matrices? Risk Analysis, 28(2), 497-512.
Elkhouly, S.M., Ibrahim, M.M., Elfrargy, M.M., Kotb, A.S. (2015). Measuring the effectiveness of banking risk balanced scorecard in enhancing bank value. International Journal of economics and Finance, 7(6), 139-152.
Federal Highway Administration of the U.S. Department of Transportation. (2006). Risk Assessment and Allocation for High way Construction Management. Washington, DC: U.S. Department of Transportation. Available at http://international.fhwa.dot.gov/riskassess/index.htm. (Last accessed, 30-04-2020).
Florio, C., Leoni, G. (2017). Enterprise risk management and firm performance: The Italian case. The British Accounting Review, 49(1), 56-74.
Frigo, M. L. (2009). Strategic Risk Management: The New Core Competency. Balanced Scorecard Report.
Frigo, M.L., Andreson, R. J. (2011). Strategic risk management: A foundation for improving enterprise risk management and governance. The Journal of Corporate Accounting & Finance, 81-88.
Gordon, L.A., Loeb, M.P., Tseng, C.Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal Accounting Public Policy, 28(4), 301-327.
Hillson, D., Webster, R.M. (2011). Using risk appetite and risk attitude to support appropriate risk taking: a new taxonomy and model. Journal of Project, Program & Portofolio Management, 2(1), 29-46.
Hyot, R.E., Liebenberg, A.P. (2011).The value of enterprise risk management. The Journal of Risk and Insurance, 78(4), 795-822.
Kaplan, R.S., Norton, D.P. (1992). The balanced scorecard measurement that drives performance. Harvard Business Review, 70(1), 71-79.
Kaplan, R.S., Norton, D.P. (1996). Using balanced scorecard as a strategic management system. Harvard Business Review, 7(1), 75-85.
Kaplan, R.S., Norton, D.P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting Horizons, 15 (1), 87-104.
Kleffner, A.E., Lee, R.B., McGannon, B. (2003). The effect of corporate governance on the use of enterprise risk management: evidence from Canada. Risk Management and Insurance Review, 6(1), 53-73.
Kotze, P.N., Vermaak, F.N.S. & Kristen, E. (2015). Including risk in the balanced scorecard:Adoption rate and implementation methods of johannesburg stock exchange listed organisations. Southern African Business Review, 19(2), 99-117.
Kurniawati. (2017). Integrasi balanced scorecard dengan COSO enterprise risk management framework. Jurnal Akuntansi Bisnis, 4 (2), 41-55.
Lamanda., G., Võneki.Z.T. (2015). Hungry for Risk. A risk appetite framework for operational risk. Public Finance Quarterly, 60(2), 212-225.
Leech,T. (2013). Board Oversight of Management’s Risk Appetite and Tolerance. EDPACS: The EDP Audit, Control, and Secuirity Newsletter, 48 (3), 1-13.
Malik, S.A., Holt, B. (2013). Factors that affect the adoption of Enterprise Risk Management (ERM). Operational Research Society, 26(4), 253,269.
Meulbroek, L.K.A. (2002). Senior manager’s guide to integrated risk management. Journal of Applied Corporate Finance, 14(4), 56-70.
Nagumo, T. (2005).Aligning enterprise risk management with strategy through the BSC: The bank of Tokyo-Mitsubishi approach. Balanced Scorecard Report, 41-43.
Nocco, B.W., Stulz, R. M. (2006). Enterprise risk management: Theory and practice. Journal of Applied Corporate Financial, 18(4), 8-20.
Olivia, F.L. (2016). A Maturity model for enterprise risk management. International Journal Production Economic, 173(2016), 66-79.
Pagach, D., Warr, R. (2011). The Characteristics of firms that hire chief risk officer. The Journal of Risk and Insurances, 78(1), 185-211.
Quon, T.K., Zéghal, D., Maingot, M. (2012). Enterprise risk management and business performance during the financial and economic crises. Problem and Perspectives in Management, 10(3), 95-103.
Quon, T. K., Zeghal, D., & Maingot, M. (2012). Enterprise risk management and firm performance. Procedia-Social and Behavioral Sciences, 62(2012), 263-267.
Rasid, S. Z. A., Golshan, N. M., Ismail, W. K. W., & Ahmad, F. S. (2012). Risk management, performance measurement and organizational performance: A conceptual framework, 3rd International Conference on Business and Economic Research (3rd ICEBER 2012), Bandung, Indonesia, 1702-1715.
Ratri, A.M., Pangeran, P. (2020). Relationship balanced scorecard and COSO 2013 risk management to improve performance: A case study on BPR Chandra Mukti Artha Bank. International Journal of Multicultural and Multireligious Understanding, 7 (1), 566-576.
Söderholm, P., Noorbin, P. (2013). Risk-based dependability approach to maintenance performance measurement. Journal of Quality in Maintenance Engineering, 19(3), 316-329.
Soltanizadeh, S., Rasid, S.Z.A., Golshan, N.M., Ismail, W.K.W. (2016). Business strategy, enterprise risk management and organizational performance. Management Research review, 39 (9), 1016-1033.
Suttipun, M., Siripong, W., Sattayarak, O., Wichianrak, J., Limroscharoen, S. (2018). The influence of enterprise risk management on firm performance measured by the balanced scorecard: Evidence from SMEs in Southern Thailand. CMU Journal of Social Sciences and Humanities, 5(1), 33-53.
Wisutteewong, G., Rompho, N. (2015). Lingked balanced scorecard and COSO ERM in Thai companies. Journal of Management Policy and Practice, 16(2), 127-134.
Wood, M. (2007). Linking risk management to strategic controls: a case study of tesco plc. International Journal Risk Assessment and Management, 7(8), 1074-1088.
Wu, D.D., Olson, D.L. (2009). Enterprise risk management: small business scorecard analysis. Production Planning & control, 20(4), 362-369.
Yiannaki, S.M. (2012). A systemic risk management model for SMEs under financial crisis. International Journal of Organizational Analysis, 20(4), 406-422.
DOI: http://dx.doi.org/10.12928/si.v19i1.17830
Refbacks
- » —
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal SPEKTRUM INDUSTRI Indexed by:
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional