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KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ

Yıl 2018, Sayı: 18, 5 - 14, 28.12.2018

Öz

Risk yönetimine ilişkin yapılan çalışmalarda, Worldcom ve Enron skandallarından küresel finansal krize kadar birbirinden farklı krizlerin ortak sebebi olarak risk yönetiminde yaşanan eksiklik veya yanlışlıklara dikkat çekilmektedir. Risk yönetiminin önemine ilişkin bu teşhis doğru olmakla beraber risk yönetimi genel metodolojisinin ya da bu alanda yayımlanan standart ve çerçevelerin bu krizlerin ortaya çıkmasını neden önleyemediği ya da diğer bir ifadeyle tedavi edemediği sorusu halen cevaplanmayı beklemektedir. Ülkelerin ya da kurumların özel koşulları dikkate alınmadan verilen genel reçetelerin ne oranda tedavi edici olacağı da bu sorunun cevabı aranırken mutlaka dikkate alınmalıdır. Bu çalışmada, risk yönetimine ilişkin uluslararası bilgi ve tecrübe birikimini yansıtmakla birlikte, ülkelerin kendine özgü koşullarından bağımsız olarak hazırlanan standart ve çerçevelerin, ülkelerin veya sektörlerin kendi gerçekleri ile tamamlanmadığı durumlarda, kurumsal risk yönetimi yaklaşımının karşı karşıya kalması muhtemel riskler irdelenmektedir.

Kaynakça

  • ARENA, M., ARNABOLDI, M. ve AZZONE, G. (2010). The Organizational Dynamics of Enterprise Risk Management. Accounting, Organizations and Society 35, 659–675.
  • ASEERI, A. ve BAGAJEWICZ, M. J. (2004). New Measures and Procedures to Manage Financial Risk with Applications to the Planning of Gas Commercialization in Asia”. Computers and Chemical Engineering, 28(12), 2791–2821.
  • BECK, U. (2014). Risk Toplumu-Başka Bir Modernliğe Doğru. K. Özdoğan ve B. Doğan (çev.). İstanbul: İthaki Yayınları.
  • BORGHESI, A. ve GAUDENZI, B., (2013). Risk Management: How to Assess, Transfer, and Communicate Critical Risks. Springer, Milan, New York.
  • CASSAR, G., ve GERAKOS, J. (2013). “Does Risk Management Work?” Chicago Booth Research Paper No. 13-13. Available at SSRN: http//ssrn.com/abstract = 1722250.
  • RASER, J. ve SIMKINS, B. (2010). Enterprise Risk Management. John Wiley and Sons.
  • FUREDİ, F. (2001). Korku Kültürü, Çev. Barış Yıldırım, Ayrıntı Yayınları, İstanbul.
  • GORDON, L., LOEB, M ve TSENG, C.-Y. (2009). “Enterprise Risk Management and Firm Performance: A Contingency Perspective”. Journal of Accounting and Public Policy 28, 301–327.
  • HAMPTON, J. (2009). Fundamentals of Enterprise Risk Management: How Top Companies Assess Risk, Manage Exposure, and Seize Opportunity, AMACOM, Special Ed.
  • HILLSON D. A. ve MURRAY-WEBSTER R. (2005). Understanding and Managing Risk Attitude. Aldershot, UK:Gower
  • HILLSON, D. A. (2009). Managing Risk in Projects. Farnham, Surrey, UK, Gower.
  • HOPKIN, P. (2010). Fundamentals of Risk Management: Understanding Evaluating and Implementing Effective Risk Management, Kogan Page.
  • İDKK (İÇ DENETİM KOORDİNASYON KURULU). (2013). Kamu İç Denetim Rehberi, Ankara.
  • JAAFARI, A. (2001). “Management of Risks, Uncertainties and Opportunities on Projects: Time for a Fundamental Shift”. International Journal of Project Management, 19(2), 89–101.
  • KAHNEMAN, D. (2011). Thinking Fast and Slow. Farrar, Straus and Giroux.
  • KIRAL, H. (2014), “İç Denetimin Kurumsal Risk Yönetimindeki Rolü”, H. Kıral, (Ed.), İç Denetim “Yönetime Değer Katmak” (317-332). Ankara: İç Denetim Koordinasyon Kurulu Yayınları No:1.
  • KNIGHT, F.H. (1921). Risk, Uncertainty, and Profit, Hart, Schaffner & Marx, Boston, MA.
  • MCGINN, K. (2009). Walking on eggshells. Waste Age, 1(February), 24. https://www.waste360.com/Waste_Safety/insurance-trends-enterprise-risk-management-200902, Erişim Tarihi: 15.08.2018
  • MEHR, R.I. ve HEDGES, B.A. (1963). Risk Management in the Business Enterprise, Irwin, Homewood, Illinois.
  • MERNA, T. ve FAISAL, F. A. (2008). Corporate Risk Management, 2nd Edition, John Wiley & Sons Ltd.
  • MIKES, A. (2009). “Risk management and calculative cultures”, Management Accounting Research, Vol. 20 No. 1, pp. 18-40.
  • MIKES, A. (2011). “From counting risk to making risk count: boundary-work in risk management”, Accounting, Organizations and Society, Vol. 36 Nos 4/5, pp. 226-245.
  • MILLER, P., KURUNMAKI, L. ve O’LEARY, T. (2008). “Accounting, hybrids and the management of risk”, Accounting, Organizations and Society, Vol. 33 Nos 7/8, pp. 942-967.
  • MURRAY-WEBSTER, R.ve HİLLSON, D.A. (2008). Managing Group Risk Attitude, Gower, Aldershot, UK.
  • O’DONNELL, A. (2009). Regaining trust. Insurance & Technology, 1(January), 28.
  • PAAPE, L. ve SPEKLE, R. (2012). “The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study”. European Accounting Review, 21, 533–564.
  • POWER, M. (2004). The Risk Management of Everything: Rethinking the Politics of Uncertainty, Demos, London.
  • POWER, M. (2007). Organized Uncertainty: Designing a World of Risk Management, Oxford University Press, Oxford.
  • POWER, M. (2009). “The Risk Management of Nothing”, Accounting, Organizations and Society, Vol. 34 Nos 6/7, pp. 849-855.
  • PRICE, T. (2008). Uncovering Unknown Risk. Wall Street & Technology, 1(December), 36.
  • SCHNEIER, B. (2008), “Does Risk Management Make Sense?” Information Security Magazine, https://www.schneier.com/blog/archives/2008/10/does_risk_manag.html, Erişim Tarihi: 18.07.2018
  • STAMATIS, D. H. (2014). Introduction to Risk and Failures: Tools and Methodologies, CRC Press.
  • SWEETING, P. (2011). Financial Enterprise Risk Management, Cambridge University Press.
  • TALEB, N. (2008). Fooled by Randomness: The Hidden Role of Chance in Life and in the Markets. New York, NY: Random House.
  • VAN DER STEDE, W. A. (2011). “Management Accounting Research in the Wake of the Crisis: Some Reflections”. European Accounting Review, 20 (4), 605–623.
  • VINNARI, E. ve SKÆRBÆK, P. (2014). “The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality, Accounting, Auditing & Accountability Journal, Vol. 27 No. 3, 2014, pp. 489-526.
  • WILLIAMS, A. ve HEINS M.H. (1964). Risk Management and Insurance, McGrawHill, New York.

RISKS OF ENTERPRISE RISK MANAGEMENT

Yıl 2018, Sayı: 18, 5 - 14, 28.12.2018

Öz

he studies on risk management highlight the short comings or mistakes in risk management as the common reason for various crises from Worldcom and Enron scandals to the global financial crisis. While such diagnosis regarding the importance of risk management is correct, the question remains: why the general methodology of risk management or the standards and frameworks published in this field cannot prevent emergence of these crises or i.e. cure them. The extent to which general prescriptions given without considering the special conditions of countries or institutions can have a curing effect should also be taken into account, when seeking answer to this question. This study examines the risks that the enterprise risk management approach may face in case the standards and frameworks which are prepared regardless of the specific conditions of the countries are not completed with the realities of the countries or sectors, although they reflect international knowledge and experience on risk management.

Kaynakça

  • ARENA, M., ARNABOLDI, M. ve AZZONE, G. (2010). The Organizational Dynamics of Enterprise Risk Management. Accounting, Organizations and Society 35, 659–675.
  • ASEERI, A. ve BAGAJEWICZ, M. J. (2004). New Measures and Procedures to Manage Financial Risk with Applications to the Planning of Gas Commercialization in Asia”. Computers and Chemical Engineering, 28(12), 2791–2821.
  • BECK, U. (2014). Risk Toplumu-Başka Bir Modernliğe Doğru. K. Özdoğan ve B. Doğan (çev.). İstanbul: İthaki Yayınları.
  • BORGHESI, A. ve GAUDENZI, B., (2013). Risk Management: How to Assess, Transfer, and Communicate Critical Risks. Springer, Milan, New York.
  • CASSAR, G., ve GERAKOS, J. (2013). “Does Risk Management Work?” Chicago Booth Research Paper No. 13-13. Available at SSRN: http//ssrn.com/abstract = 1722250.
  • RASER, J. ve SIMKINS, B. (2010). Enterprise Risk Management. John Wiley and Sons.
  • FUREDİ, F. (2001). Korku Kültürü, Çev. Barış Yıldırım, Ayrıntı Yayınları, İstanbul.
  • GORDON, L., LOEB, M ve TSENG, C.-Y. (2009). “Enterprise Risk Management and Firm Performance: A Contingency Perspective”. Journal of Accounting and Public Policy 28, 301–327.
  • HAMPTON, J. (2009). Fundamentals of Enterprise Risk Management: How Top Companies Assess Risk, Manage Exposure, and Seize Opportunity, AMACOM, Special Ed.
  • HILLSON D. A. ve MURRAY-WEBSTER R. (2005). Understanding and Managing Risk Attitude. Aldershot, UK:Gower
  • HILLSON, D. A. (2009). Managing Risk in Projects. Farnham, Surrey, UK, Gower.
  • HOPKIN, P. (2010). Fundamentals of Risk Management: Understanding Evaluating and Implementing Effective Risk Management, Kogan Page.
  • İDKK (İÇ DENETİM KOORDİNASYON KURULU). (2013). Kamu İç Denetim Rehberi, Ankara.
  • JAAFARI, A. (2001). “Management of Risks, Uncertainties and Opportunities on Projects: Time for a Fundamental Shift”. International Journal of Project Management, 19(2), 89–101.
  • KAHNEMAN, D. (2011). Thinking Fast and Slow. Farrar, Straus and Giroux.
  • KIRAL, H. (2014), “İç Denetimin Kurumsal Risk Yönetimindeki Rolü”, H. Kıral, (Ed.), İç Denetim “Yönetime Değer Katmak” (317-332). Ankara: İç Denetim Koordinasyon Kurulu Yayınları No:1.
  • KNIGHT, F.H. (1921). Risk, Uncertainty, and Profit, Hart, Schaffner & Marx, Boston, MA.
  • MCGINN, K. (2009). Walking on eggshells. Waste Age, 1(February), 24. https://www.waste360.com/Waste_Safety/insurance-trends-enterprise-risk-management-200902, Erişim Tarihi: 15.08.2018
  • MEHR, R.I. ve HEDGES, B.A. (1963). Risk Management in the Business Enterprise, Irwin, Homewood, Illinois.
  • MERNA, T. ve FAISAL, F. A. (2008). Corporate Risk Management, 2nd Edition, John Wiley & Sons Ltd.
  • MIKES, A. (2009). “Risk management and calculative cultures”, Management Accounting Research, Vol. 20 No. 1, pp. 18-40.
  • MIKES, A. (2011). “From counting risk to making risk count: boundary-work in risk management”, Accounting, Organizations and Society, Vol. 36 Nos 4/5, pp. 226-245.
  • MILLER, P., KURUNMAKI, L. ve O’LEARY, T. (2008). “Accounting, hybrids and the management of risk”, Accounting, Organizations and Society, Vol. 33 Nos 7/8, pp. 942-967.
  • MURRAY-WEBSTER, R.ve HİLLSON, D.A. (2008). Managing Group Risk Attitude, Gower, Aldershot, UK.
  • O’DONNELL, A. (2009). Regaining trust. Insurance & Technology, 1(January), 28.
  • PAAPE, L. ve SPEKLE, R. (2012). “The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study”. European Accounting Review, 21, 533–564.
  • POWER, M. (2004). The Risk Management of Everything: Rethinking the Politics of Uncertainty, Demos, London.
  • POWER, M. (2007). Organized Uncertainty: Designing a World of Risk Management, Oxford University Press, Oxford.
  • POWER, M. (2009). “The Risk Management of Nothing”, Accounting, Organizations and Society, Vol. 34 Nos 6/7, pp. 849-855.
  • PRICE, T. (2008). Uncovering Unknown Risk. Wall Street & Technology, 1(December), 36.
  • SCHNEIER, B. (2008), “Does Risk Management Make Sense?” Information Security Magazine, https://www.schneier.com/blog/archives/2008/10/does_risk_manag.html, Erişim Tarihi: 18.07.2018
  • STAMATIS, D. H. (2014). Introduction to Risk and Failures: Tools and Methodologies, CRC Press.
  • SWEETING, P. (2011). Financial Enterprise Risk Management, Cambridge University Press.
  • TALEB, N. (2008). Fooled by Randomness: The Hidden Role of Chance in Life and in the Markets. New York, NY: Random House.
  • VAN DER STEDE, W. A. (2011). “Management Accounting Research in the Wake of the Crisis: Some Reflections”. European Accounting Review, 20 (4), 605–623.
  • VINNARI, E. ve SKÆRBÆK, P. (2014). “The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality, Accounting, Auditing & Accountability Journal, Vol. 27 No. 3, 2014, pp. 489-526.
  • WILLIAMS, A. ve HEINS M.H. (1964). Risk Management and Insurance, McGrawHill, New York.
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makale
Yazarlar

Halis Kıral Bu kişi benim 0000-0001-7022-872X

Yayımlanma Tarihi 28 Aralık 2018
Yayımlandığı Sayı Yıl 2018 Sayı: 18

Kaynak Göster

APA Kıral, H. (2018). KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ. Denetişim(18), 5-14.

TR Dizin'de yer alan Denetişim dergisi yayımladığı çalışmalarla; alanındaki profesyoneller, akademisyenler ve düzenleyiciler arasında etkili bir iletişim ağı kurarak, etkin bir denetim ve yönetim sistemine ulaşma yolculuğunda önemli mesafelerin kat edilmesine katkı sağlamaktadır.