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اشتهای ریسک، ریسک تداوم فعالیت ، توانایی و پاسخگویی مدیریت | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 1، دوره 11، شماره 2 - شماره پیاپی 41، تیر 1400، صفحه 1-20 اصل مقاله (1003.79 K) | ||
| نوع مقاله: مقاله ترویجی | ||
| شناسه دیجیتال (DOI): 10.22051/jaasci.2021.32928.1603 | ||
| نویسندگان | ||
| فاطمه یاری1؛ علیرضا مهرآذین* 1؛ رضا یاریفرد2؛ ابوالقاسم مسیح آبادی3 | ||
| 1گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران | ||
| 2گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران | ||
| 3گروه حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران | ||
| چکیده | ||
| پژوهش حاضر به بررسی اشتهای ریسک به‌عنوان ابزار نوین ایجاد رویکرد ریسک محور و کاهش ریسک تداوم فعالیت شرکت و نقش توانایی و پاسخگویی مدیریت می‌پردازد. اسناد اشتهای ریسک در واقع، به‌صورت یکپارچه‌ای رویکرد پیشگیری از ریسک‌های تداوم فعالیت، در همه فعالیت‌های مهم شرکت را توسعه می‌دهند. بررسی‌ها نشان می‌دهد که به هر اندازه، مدیریت در بسط و بکارگیری اسناد اشتهای ریسک در حوزه‌های مختلف شرکت تواناتر باشد، فعالیت‌های بیشتری تحت پوشش فرایند مدیریت ریسک قرار گرفته و فرایندها و بخش‌های بیشتری از شرکت در پیشگیری و مقابله با ریسک‌های تداوم فعالیت درگیر شوند. بررسی پژوهشهای گذشته نشان می‌دهد، در شرکت‌هایی که مدیریت نسبت به طراحی و استفاده از فرایندها و اسناد اشتهای ریسک در فعالیت‌های مختلف از توانایی لازم برخوردار است، میزان قابل توجهی از ریسک تداوم فعالیت شرکت کاهش یافته است؛ برعکس در شرکت‌هایی که نسبت به طراحی فرایندهای اشتهای ریسک و بکارگیری اسناد اشتهای ریسک در حوزه‌های مختلف فعالیت شرکت، اقدامات لازم انجام نشده است، در مدیریت ریسک‌های مرتبط با تداوم فعالیت، با چالش‌های بیشتری مواجه هستند. نتایج بررسی‌ها موید این موضوع است که توانایی و پاسخگویی مدیریت، به‌عنوان شاخصی مهم در کاهش ریسک تداوم فعالیت شرکت‌ها، نمود دارد. | ||
| کلیدواژه‌ها | ||
| اشتهای ریسک؛ توانایی و پاسخگویی مدیریت؛ ریسک تداوم فعالیت؛ مدیریت ریسک یکپارچه؛ رویکرد ریسک محور | ||
| عنوان مقاله [English] | ||
| Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability | ||
| نویسندگان [English] | ||
| fatemeh yari1؛ alireza mehrazeen1؛ reza yarifard2؛ abolghasem masihabadi3 | ||
| 1Department of accounting, Neyshabur branch, Islamic Azad univercity, Neyshabur, Iran | ||
| 2Department of accounting, East Tehran branch, Islamic Azad univercity, Tehran, Iran | ||
| 3Department of accounting, sabzever branch, Islamic Azad univercity, sabzevar, Iran | ||
| چکیده [English] | ||
| The present study investigates the role of managerial ability in designing and using the risk appetite document as one of the new and developed management tools to reduce the risk of continuing the company's activities. The more capable the management is in developing and applying risk appetite documents, the more activities will be covered by the risk management process and the more parts of the company will be involved in preventing and countering the risks of business continuity. Risk appetite documents actually develop an integrated approach to the prevention of business continuity risks in all important activities of the company. The findings of past studies show that in companies where management design the level of risk appetite and use risk appetite documents in the company's activities, significantly reduces the risk of continuing the company's activities. Companies that have not designed and used the risk appetite document, have been challenged to reduce the risks of corporate business continuity. Finally, the results of this study show that the ability of management has emerged as an important indicator in reducing the risk of business continuity of companies. | ||
| کلیدواژه‌ها [English] | ||
| Integrated risk management, Managerial ability and accountability, Risk appetite, Risk-based approach, Risk of business continuity | ||
| مراجع | ||
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