Mojca Marc University of Ljubljana, Slovenia Abstract: Companies
University of Ljubljana, Slovenia
Companies often implement risk management systems (RMS) just to satisfy regulators and are sometimes disappointed with their performance. Applying the concept of levers of control, this paper examines the influence of the development of RMS on their effectiveness, considering the mediating role of the interactive use of RMS. Data are collected through an online survey and analysed using the structural equation modelling approach (SEM). The results show that the development of RMS has positive effects on risk management effectiveness and that the interactive use of RMS mediates this positive effect. This yields an important implication for RMS designers and users that RMS can lead to better outcomes when used interactively. This study is one of the first to examine the relationship between the stage of development and the style of use of RMS (degree of interactive use) and how this affects the effectiveness of risk management.
Mojca Marc is an Associate Professor of Business Economics at the University of Ljubljana, School of Economics and Business (SEB), a triple-accredited school. As a member of the Academic Unit for Management and Organization, she teaches courses in Management Accounting and Economics of Projects, including postgraduate courses at the Faculty of Mechanical Engineering and the Faculty of Chemistry and Chemical Engineering. Her research interests include performance measurement and management systems, risk management systems as part of management control. Her current work includes studying the effects of calculative culture in risk management, measuring the social impact of a parenting programme, and collaborating in an interdisciplinary project on the interplay between sleep and work. She was recently appointed Editor-in-Chief of the Economic and Business Review. She is currently leading the SEB project team in the EU Erasmus+ project “Social Return On Investment”, which aims to develop a training program on this topic.
Date e orari
giovedì 15 Aprile 2021
Dalle 10:00 alle 11:30
Politecnico di Milano