Enterprise risk management and continuous re-alignment in the pursuit of accountability: A German case

Submitted on 7th September 2017

By three distinct insights, this study complements previous studies and helps explain their findings through its comparative study of an ERM conceptualization (COSO, 2004) and a firm’s practice. The study suggests that risk management does not help reduce uncertainty. Actually, it amplifies organizational engagement with uncertainty in various ways. This process offers great potential because the articulation of risks and chances can accelerate the processes of organizing.

Management Accounting Research
Length of Resource
22 pages
Matthäus Tekathen, Niels Dechow
Date Published
Publication Type
Resource Type