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

Sonia Quarchioni, Angelo Riccaboni, Elena Giovannoni, Sonia Quarchioni

Risultato della ricerca: Article

10 Citazioni (Scopus)

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, 1022â1054. 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 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.
Lingua originaleEnglish
pagine (da-a)109-129
Numero di pagine21
RivistaEuropean Accounting Review
Volume25
Stato di pubblicazionePublished - 2016

All Science Journal Classification (ASJC) codes

  • Accounting

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    Quarchioni, S., Riccaboni, A., Giovannoni, E., & Quarchioni, S. (2016). The Role of Roles in Risk Management Change: The Case of an Italian Bank. European Accounting Review, 25, 109-129.