The Role of Roles in Risk Management Change : The Case of an Italian Bank. / Giovannoni, Elena; Quarchioni, Sonia; Riccaboni, Angelo.

In: European Accounting Review, Vol. 25, No. 1, 2016, p. 109-129.

Research output: Contribution to journalArticle

Published

Documents

Links

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.1996.9704071862] between different roles. Aiming to address these dynamics empirically, we rely on a longitudinal case study of an Italian bank. The study shows that theinteractions 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.
Original languageEnglish
Pages (from-to)109-129
Number of pages21
JournalEuropean Accounting Review
Volume25
Issue number1
Early online date23 Dec 2014
DOIs
Publication statusPublished - 2016

Research outputs

This open access research output is licenced under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.

ID: 23106465