Developing a risk management assessment framework for public administration in Taiwan
Tóm tắt
This study aimed to assist the Taiwanese government in evaluating the effectiveness of risk management policies. A total of 74 assessment items on the risk management of public administration were selected from relevant studies and self-assessment questionnaires were distributed to agencies under the Executive Yuan in Taiwan. The data provided by experts from these agencies were analyzed using the focus group method. The findings can serve as effective assessment criteria for the government to ensure risk management implementation and to monitor the effectiveness of public administration.
Tài liệu tham khảo
Ahmed, A., Kayis, B. and Amornsawadwatana, S. (2007) A review of techniques for risk management in projects. Benchmarking: An International Journal 14 (1): 22–36.
Aloini, D., Dulmin, R. and Mininno, V. (2007) Risk management in ERP project introduction: Review of the literature. Information & Management 44 (6): 547–567.
Alidoosti, A., Yazdani, M., Fouladgar, M.M. and Basiri, M.H. (2012) Risk assessment of critical asset using fuzzy inference system. Risk Management 14 (1): 77–91.
Andersen, T.J. (2006) Perspectives on Strategic Risk Management. Copenhagen, Denmark: Copenhagen Business School Press.
Andersen, T.J. (2010) Combining central planning and decentralization to enhance effective risk management outcomes. Risk Management 12 (2): 101–115.
Arena, M., Arnaboldi, M. and Azzone, G. (2010) The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35 (7): 659–675.
Australian National Audit Office (2012) Administration of Gateway Review Process. Australia: Australian National Audit Office.
Aven, T. (2008) Risk Analysis: Assessing Uncertainties Beyond Expected Values and Probabilities. West Sussex, UK: John Wiley & Sons.
Beasley, M., Chen, A., Nunez, K. and Wright, L. (2006) Working hand in hand: Balanced scorecards and ERM. Strategic Finance 87 (9): 49–56.
Beck, U. (1992) Risk Society: Towards a New Modernity. London: Sage Publishing.
Boholm, Å. (2010) On the organizational practice of expert-based risk management: A case of railway planning. Risk Management 12 (4): 235–255.
Brooks, D.J. (2011) Security risk management: A psychometric map of expert knowledge structure. Risk Management 13 (1/2): 17–41.
Buehler, K., Freeman, A. and Hulme, R. (2008) The risk revolution – The tools: The new arsenal of risk management. Harvard Business Review 86 (9): 92–100.
Comcover (2011) Benchmarking program 2011, http://www.finance.gov.au/comcover/benchmarking-program.html.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004) Enterprise Risk Management – Integrated Framework. New York: COSO.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2010) COSO’s 2010 Report on ERM: Current State of Enterprise Risk Oversight and Market Perceptions of COSO’s ERM Framework, http://www.coso.org/guidance.htm.
Commonwealth of Australia (2008) Risk Management – Better Practice. Canberra, Australia: Department of Finance and Deregulation.
Drew, S.A.W. and Kendrick, T. (2005) Risk management: The five pillars of corporate governance. Journal of General Management 31 (2): 19–36.
Fone, M. and Young, P.C. (2000) Public Sector Risk Management. London: Butterworth Heinemann.
Fraser, I. and Henry, W. (2007) Embedding risk management: Structures and approaches. Managerial Auditing Journal 22 (4): 392–409.
Glassman, C. (2000) An evolution in risk strategy. The RMA Journal 83 (2): 87–90.
Gordon, L.A., Loeb, M.P. and Tseng, C.Y. (2009) Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy 28 (4): 301–327.
Hair, J.F., Anderson, R.E., Tatham, R.L. and Black, W.C. (1998) Multivariate Data Analysis. Upper Saddle River, NJ: Prentice Hall.
Hayne, C. and Free, C. (2014) Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management. Accounting, Organizations and Society 39 (5): 309–330.
HM Treasury (2004) Risk Management Assessment Framework: A Tool for Departments. London: HM Treasury.
Hofmann, M.A. (2008) Public sector faces unique enterprise risk management challenges. Business Insurance 42 (13): 15–16.
Institute of Risk Management (2002) A Risk Management Standard. London: Institute of Risk Management.
International Organization for Standardization (ISO) (2009) ISO 31000:2009 Risk Management – Principles and Guidelines. Geneva, Switzerland: International Organization for Standardization (ISO).
Kallenberg, K. (2009) Operational risk management in Swedish industry: Emergence of a new risk paradigm? Risk Management 11 (2): 90–110.
Lawshe, C.H. (1975) A quantitative approach to content validity. Personnel Psychology 28 (4): 563–575.
Löfstedt, R.E. (2005) Risk Management in Post-Trust Societies. Houndmills, Basingstoke, UK: Palgrave Macmillan.
McWhorter, L.B., Matherly, M. and Frizzell, D.M. (2006) The connection between performance measurement and risk management. Strategic Finance 87 (8): 50–56.
Mikes, A. (2009) Risk management and calculative cultures. Management Accounting Research 20 (1): 18–40.
Mikes, A. (2011) Counting risks and making risks count: Boundary-work in risk management. Accounting, Organizations and Society 36 (4–5): 226–245.
Mintzberg, H. (1990) The design school: Reconsidering the basic premises of strategic management. Strategic Management Journal 11 (3): 171–195.
Morgan, D.L. (1997) Focus Groups as Qualitative Research. Newbury Park, CA: Sage Publications.
Nilsen, A.S. and Olsen, O.E. (2005) Different strategies equal practice? Risk assessment and management in municipalities. Risk Management 7 (2): 37–47.
Novak, J.D. (1998) Learning, Creating and Using Knowledge: Concept Map as Facilitative Tools in Schools and in Corporations. London: Lawrence Erlbaum.
Novak, J.D. and Gowin, D.B. (1984) Learning How to Learn. New York: Cambridge University Press.
Power, M. (2007) Organized Uncertainty: Designing a World of Risk Management. Oxford, UK: Oxford University Press.
Power, M. (2013) The apparatus of fraud risk. Accounting, Organizations and Society 38 (6–7): 525–543.
Power, M., Scheytt, T., Soin, K. and Sahlin, K. (2009) Reputational risk as a logic of organizing in late modernity. Organization Studies 30 (2–3): 301–324.
Project Management Institute (PMI) (2004) A Guide to the Project Management Body of Knowledge (PMBOK Guide). Newton Square, PA: Project Management Institute (PMI).
Ramirez, D. (2008) Risk management standards: The bigger picture. Information Systems Control Journal 4: 38–39.
Rao, A. (2007) Evaluation of enterprise risk management (ERM) in Dubai – An emerging economy. Risk Management 9 (3): 167–187.
Renn, O. (2006) White Paper on Risk Governance – Toward an Integrative Approach. Châtelaine (CH), France: The International Risk Governance Council.
Rothstein, H., Huber, M. and Gaskell, G. (2006) A theory of risk colonization: The spiralling regulatory logics of societal and institutional risk. Economy and Society 35 (1): 91–112.
Rowe, C.A. (2004) Managing risk in the public sector. Risk Management 51 (11): 52.
Standards Australia (2004) AS/NZS 4360: 2004 Risk Management. Sydney, Australia: Standards Australia.
Standards Australia (2009) AS/NZS ISO31000:2009 Risk Management – Principles and Guidelines. Sydney, Australia: Standards Australia.
Sung, M.C. and Gao, S.S. (2003) Foreword-risk management in emerging economies: The future begins from today. Risk Management in Emerging Economies 29 (5/6): 1–5.
Vijayakumar, A.N. and Nagaraja, N. (2012) Internal control systems: Effectiveness of internal audit in risk management at public sector enterprises. BVIMR Management Edge 5 (1): 1–8.
Washington State Department of Transportation (2010) Project Risk Management-Guidance for WSDOT Projects. Olympia, WA: Washington State Department of Transportation.
Woods, M. (2009) A contingency theory perspective on the risk management control system within Birmingham city council. Management Accounting Research 20 (1): 69–81.