Risk management in local authorities: An application of Schatzki's social site ontology |
| |
| Affiliation: | 1. School of Accounting and Commercial Law, Victoria Business School, Victoria University of Wellington, Wellington, 6140, New Zealand;2. Aston Business School, Aston University, Birmingham, B4 7ET, United Kingdom;3. Research School of Accounting, College of Business and Economics, The Australian National University, Canberra, 0200, Australia;1. University of the Witwatersrand, South Africa;2. Metropolitan State University of Denver, USA;3. Towson University, USA;4. Department of Accounting, University of Waikato, New Zealand;5. College of Accounting Sciences, University of South Africa, South Africa;1. Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Viale Berengario 51, 41121, Modena, Italy;2. Essex Business School, University of Essex, Colchester, CO4 3 SQ, UK;3. Department of Economics and Statistics, University of Udine, Via Tomadini 30A, 33100, Udine, Italy;1. School of Management (Emeritus), University of St Andrews, UK;2. Lytham St Annes, UK;1. International Business School Suzhou, Xi''an Jiaotong-Liverpool University, China;2. School of Management, University of Bradford, UK;3. Salford Business School, University of Salford, UK;1. School of Accounting, UNSW Business School, UNSW Sydney, 2052 Australia;2. Discipline of International Business, Business School, The University of Sydney, NSW, 2006, Australia |
| |
| Abstract: | Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations' ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable. |
| |
| Keywords: | Accounting Risk management Schatzki's social site ontology Practice theory Qualitative case study |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
