A contingency theory perspective on the risk management control system within Birmingham City Council

Woods, Margaret

doi:10.1016/j.mar.2008.10.003

Cited by 226 publications

(259 citation statements)

References 15 publications

Supporting

Mentioning

217

Contrasting

Unclassified

Order By: Relevance

“…Crouhy et al, 2000;Langfield-Smith, 2008;Stulz, 1996), little attention has been paid to the actual management of risk and the effects of risk management in organizations. Indeed, with a few exceptions (Arena, Arnaboldi, & Azzone, 2010;Bhimani, 2009;Collier and Berry (2002) ;Mikes, 2009Mikes, , 2011Power et al, 2009;Scheytt, Soin, Sahlin-Andersson, & Power, 2006;Wahlström, 2009 andWoods (2009), we have relatively little understanding about the (complex) interrelation between risk, risk management and management accounting and control practices. Furthermore, the discourse of risk and the way it is managed is not always a feature of the wider management control framework in organizations.…”

mentioning

confidence: 99%

Risk and risk management in management accounting and control

Soin

Collier

2013

Management Accounting Research

141

View full text Add to dashboard Cite

Abstract:Recent world events, most notably the global financial crisis, have refocused and intensified interest on risk and the nature of systems that operate to manage risk. One area that has received relatively little attention is the interrelation between risk, risk management and management accounting and control practices. This editorial provides an introduction to the special issue of the journal on "Risk and Risk Management in Management Accounting and Control". It argues that risk and the way it is managed has become a feature of organizational life in both the public and private sectors. By changing organizational practices risk management can facilitate and legitimise certain ways of organizing. It has the potential to change lines of responsibility and accountability in organizations, representing a particular way of governing individuals and activities. The argument is further made that risk management has moved away from being an issue of narrow concern to finance (value at risk, derivatives, etc.) or accountants (financial statement disclosure, etc.) to an issue about management control and therefore a key area in which management accountants need to engage. This editorial also highlights the potential side-effects of risk management, including issues around trust and accountability, but also the focus on secondary or defensive risk management and the rise of reputation risk.

show abstract

mentioning

confidence: 99%

Risk and risk management in management accounting and control

Soin

Collier

2013

Management Accounting Research

141

View full text Add to dashboard Cite

show abstract

“…Portanto, nos casos investigados, a estratégia da organização influenciará nas características dos diferentes sistemas de controle gerencial desenvolvidos pelas empresas (OTLEY, 1980;MORGAN, 1996;DONALDSON, 1999;LACOMBE;HEILBORN, 2003;MOLINARI;GUERREIRO, 2004;WOODS, 2009). …”

Section: Apresentação Dos Resultados Da Pesquisaunclassified

“…Por sua vez, nas demais indústrias pesquisadas em que a estratégia definida está relacionada à fabricação de produtos com diferencial de qualidade, tendo em vista que os custos destas organizações são repassados aos concorrentes, estas por sua vez possuem uma preocupação menor para com a identificação dos custos de produção. Desta forma, os sistemas de controle gerencial destas organizações irão diferir em relação à estratégia utilizada pelas empresas, a configuração do sistema de controle gerencial e sua finalidade de uso (OTLEY, 1980;MOLINARI;GUERREIRO, 2004;WOODS, 2009). …”

Section: Apresentação Dos Resultados Da Pesquisaunclassified

Investigation of joint costs management practices of dairy industry: a contingency approach

Zonatto¹,

Carli²,

Magro³

et al. 2014

Enfoque: Reflexão Contábil

View full text Add to dashboard Cite

RESUMOO estudo investiga a adoção de práticas de gestão de custos conjuntos por indústrias de laticínios localizadas na região sudoeste do Estado do Paraná, bem como os fatores contingenciais que influenciam o delineamento do sistema de controle gerencial destas empresas. Pesquisa exploratória, desenvolvida por meio de levantamento, com abordagem quantitativa dos dados, foi realizada junto a 43 laticínios, sendo 23 fabricantes de apenas um produto, leite pasteurizado, e 20 fabricantes de queijos e produtos derivados. Os resultados encontrados evidenciam a preocupação destas empresas em relação à apuração dos custos de produção. No entanto, apenas laticínios produtores de queijo e derivados gerenciam custos conjuntos, utilizando estas informações no processo de planejamento e controle. O método de alocação dos custos conjuntos utilizado é o método de valor de mercado. Estas organizações destacam-se também pelo desenvolvimento de sistemas de controles de custos informatizados, em que as principais finalidades de uso estão relacionadas à correta identificação dos custos de produção por produto e a formação do preço de venda. Os principais fatores externos que afetam as organizações pesquisadas são as demandas do mercado e a disponibilidade de insumos. Em relação à configuração do sistema de controle gerencial destas organizações, verificou-se que estas diferem em relação à estratégia, estrutura, complexidade dos processos de produção, nível de informatização e finalidades de uso. Conclui-se que as práticas de gestão dos laticínios pesquisados sofrem influência de fatores contingentes.Palavras-chave: Custos Conjuntos. Indústrias de Laticínios. Teoria Contingencial. Investigation of joint costs management practices of dairy industry: a contingency approach ABSTRACTThe research has investigated the adoption of administration practices in the set of costs in dairy product industries in the Southwest Region in Parana State, as well as, the contingency factors which has influenced the system in the management control at these companies. The explore research was developed through a study on data in quantitative approach in forty-three dairies. From these, just twenty-three produce milk and the other twenty cheese and its derivatives. According to the study these companies are concerned on how to check their costs on production. However, just the dairies which produce cheese and its derivatives are managing costs based on data in a planning and control

show abstract

“…This is because it does depend on one's interpretation of the theory and such theory possessed the ability in producing precise hypothesis and consistent functions (Schoonhoven, 1981). Likewise, such theory can also be applicable in the context of public sectors settings (Wood, 2009 Nicolaou (2000) used contingency theory to determine the effectiveness of accounting information system. Finally found that the effectiveness of such system is depend upon three contingent variables that is, organizational formalization, interdependence of information among functional areas in the organization and interdependenceof information sharing with other organizations.…”

Section: Contingency Theorymentioning

confidence: 99%

The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

Badara¹

2017

JWER

View full text Add to dashboard Cite

Abstract:Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.

show abstract

A contingency theory perspective on the risk management control system within Birmingham City Council

Cited by 226 publications

References 15 publications

Risk and risk management in management accounting and control

Risk and risk management in management accounting and control

Investigation of joint costs management practices of dairy industry: a contingency approach

The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

Contact Info

Product

Resources

About