Index
Rosanna Spanò
(University of Naples Federico II, Italy)
Claudia Zagaria
(University of Campania Luigi Vanvitelli, Italy)
Integrating Performance Management and Enterprise Risk Management Systems
ISBN: 978-1-80117-152-6, eISBN: 978-1-80117-151-9
Publication date: 18 April 2022
This content is currently only available as a PDF
Citation
Spanò, R. and Zagaria, C. (2022), "Index", Integrating Performance Management and Enterprise Risk Management Systems, Emerald Publishing Limited, Leeds, pp. 97-100. https://doi.org/10.1108/978-1-80117-151-920221006
Publisher
:Emerald Publishing Limited
Copyright © 2022 Rosanna Spanò and Claudia Zagaria. Published under exclusive licence by Emerald Publishing Limited
INDEX
Accountability
, 24, 79–80
American Institute of Certified Public Accountants (AICPA)
, 15
“Analytic of relations of power”
, 21
Association of Insurance and Risk Manager (AIRMIC)
, 45
Balanced scorecard (BSC)
, 84
Belief systems
, 10
Bottom-up accountability
, 80
Boundary systems
, 10
“Boundary work” concept
, 53–54, 80
British Standard Institution (BSI)
, 46
Budgeting process
, 72
Business
business-oriented role
, 80–81
core
, 71–72
ethics
, 20
measurement of
, 21
model
, 17–18
objectives
, 48
partner role
, 74
practice
, 11–12
processes
, 8
risk management in
, 76–77
strategy
, 73–74
threat/opportunity picture of
, 17
Business intelligence and analytics technologies (BI&A technologies)
, 27
Calculative culture. See Calculative idealism
Calculative idealism
, 43, 72
Chartered Institute of Management Accountants (CIMA)
, 15, 77
Chief risk officer
, 79–80
Classic tripartition
, 7
Cloud computing technologies
, 27
Command-and-control approach
, 13
Committee of Sponsoring Organizations of Treadway Commission Framework (COSO Framework)
, 19, 46, 75
“Communication vehicles”
, 76
Communicative path dependency
, 73–74
Compliance
, 79–80
Corporate governance
, 74–75, 78–79
code
, 24–25, 51
Decision-making process
, 1, 7, 72–73
Disconnected configuration
, 70–71, 73
Disruptive technologies (DTs)
, 85
“Dr. Jekyll–Mr. Hide” effect
, 95
Eco Management and Audit Scheme (EMAS)
, 24
Economic-financial communication
, 9
Enterprise Resource Planning systems (ERP systems)
, 25–26
“Enterprise Risk Management Framework–Integrating with Strategy and Performance”
, 47
Enterprise risk management systems (ERM systems)
, 1, 35, 93
insurance management
, 35
pathway to
, 37–43
practice and policy makers’ efforts
, 43–50
effect of raising forces
, 50–60
risk management
, 35–36
“strategy and objective-setting”
, 48
“Enterprise Risk Management–Integrated Framework”
, 47
“Enterprise Risk Management–Integrating with Strategy and Performance”
, 47–48
Enterprise risk performance management system (ERPM system)
, 70, 78
Environmental, social, and governance communication (ESG communication)
, 24
Ethylism
, 21–22
“Everybody does it” syndrome
, 42
Evolution process
, 14
Federation of European Risk Management Association (FERMA)
, 45–46
Global Management Accounting Principles (GMAP)
, 15
Global Reporting Initiative
, 24
Global Risk Management Standard
, 45
Global Risk Report
, 56
“Governance and culture”
, 48
Herrschaft concept
, 81
Historical-materialist approaches
, 21
Holistic theory
, 10–13
“Information, communication and reporting”
, 48–49
Information technology (IT)
, 58
Institute of Risk Management (IRM)
, 45
Insurance management
, 35
Integrated configuration
, 73, 82
Integrated Information System (IIS)
, 25–26, 84
Integrated risk management (IRM)
, 36–37
Integration of PMS and ERM
, 70
need for
, 70–77
possible effect of raising forces
, 77–85
Internal audit
, 16–17, 44
Internal Control
, 16
Internal Control: Integrated Framework
, 75
International Federation of Accountants (IFAC)
, 14
International Group of Controlling
, 18
International Organization for Standardization (ISO)
, 24, 46
ISO 31000 Risk Management Guidelines
, 46
Key indicators
, 73–74
Key performance indicators (KPIs)
, 10
Key performance risk indicators (KPRIs)
, 83–84
Key risk indicators (KRIs)
, 39, 73–74
Levers of Control Framework (LOC Framework)
, 10
Likert scales
, 73–74
Macht
, 81
Management accountant
, 79–80
Management accounting
, 5–6, 72
Management accounting systems (MAS)
, 5–6, 9, 14, 25–26
Management control
, 5–6
Modus operandi
, 70, 81
“Nondecision-making”
, 21–22
Nonstatutory model
, 12
Open Compliance and Ethics Group (OCEG)
, 46
Performance
, 79–80
management
, 69–70, 93
performance-oriented approach
, 76–77
synergy between risk management and
, 72
Performance management systems (PMS)
, 1, 11–12, 73–74
BI&A technologies
, 27
historical-materialist approaches
, 21
issues of accountability
, 21
management accounting techniques
, 26
management control
, 5
management of organizational complexity
, 25
pathway to
, 6–14
practice and policy makers’ efforts
, 14–19
professional approach
, 19
quantitative approach
, 6
sustainability balanced scorecard
, 24
sustainability control systems
, 23
techniques in management accounting
, 27
Pluralism
, 21–22
Power dynamics
, 53
PricewaterhouseCoopers survey
, 52
Public Risk Management Association
, 45
Quantitative approach
, 6
Quantitative-monetary parameters
, 7–8
Quantitative-physical indicators
, 7–8
Review and revision”
, 48
Risk
, 37, 39
dimension
, 18
risk-based performance management system
, 78
“Risk communication”
, 73–74
Risk management
, 16, 37, 69–70
standard
, 45
synergy between performance management and
, 72
Risk Management Guidelines
, 46
“Risk talk”
, 83
Risk-enabled performance management (REPM)
, 44–45, 76–77
“Rubik’s cube”
, 79
Sarbanes–Oxley Act
, 78–79
Self-Regulatory Codes
, 24–25
Silo approach
, 38, 41, 73
Social risk management (SRM)
, 57
“Strategy and objective-setting”
, 48
Strategic performance management systems
, 84
“Strategic risks”
, 84
Subjectivist approach
, 21–22
Sustainability
, 55
balanced scorecard
, 24
risk identification
, 56
values
, 23–24
Sustainability Control Systems
, 23
Technological impacts
, 58
Top-down accountability
, 80
Triple Bottom Line model
, 82
“Uncertainty”
, 37
Value at Risk (VaR)
, 38
Volatile, uncertain, complex, and ambiguous (VUCA)
, 1, 19–20, 50
Weber’s approach
, 13