Öz
Risk portföyünün kurumsal bazda yönetilmesi olarak
tanımlanan Kurumsal Risk Yönetimi (KRY) tüm dünyada olduğu gibi ülkemizde de yaygın
olarak kullanılmaya başlanmıştır. Risklerin birim bazlı yönetilmesi yaklaşımı
yerini tüm organizasyonun risklerinin, birbirleri ile ilişkileri de göz önünde
bulundurularak, birlikte yönetilmesine bırakmaktadır. Bu çalışma
organizasyonlarda kurumsal risk yönetim uygulama derecesinin anlaşılmasına ve
mevcut kurumsal risk yönetim uygulamalarının geliştirilmesine yardımcı olacak
bir çerçeve sunmak maksadıyla yapılmıştır. Türkçe yazında kurumsal risk
yönetimi olgunluk seviyesini ölçmeye yönelik bir ölçek bulunmadığından bu
çalışma alanında bir ilk olma özelliği taşımaktadır. Çalışmada, KRY olgunluk
düzeyini tespite yönelik literatür taraması yapılarak KRY’nin temel boyutları
belirlenmiş, bu boyutlara yönelik alt parametreler tespit edilmiş ve bir anket
oluşturulmuştur. Anket kamu ve özel sektörde çalışmakta olan 100 kişi
tarafından cevaplandırılarak güvenilirlik, geçerlilik analizi yapılmıştır. Kullanılan
anketin güvenilir ve geçerli olduğu, kurumsal risk yönetimi olgunluk düzeyini
ölçmek amacıyla kullanılabileceği değerlendirilmektedir.
Anahtar Kelimeler
Kurumsal Risk Yönetimi Olgunluk Modeli Risk kültürü Organizasyon Yapısı
Kaynakça
- AICPA. (2016). The State of Risk Oversight: An Overview of Enterprise-Wide Risk Management Practices. North Carolina: The ERM Initiative in the Poole College of Management at North Carolina State University. Alpar, R. (2010). Spor, Sağlık ve Eğitim Bilimlerinde Uygulamalı İstatistik ve Geçerlik-Güvenirlik, Birinci Baskı. Ankara: Detay Yayıncılık. AON. (2010). Enterprise Risk Management Survey . Baker, G. A. (2003). Strategic Planning and Financial erformance in The Food Processing Sector. Review of Agricultural Economics-Volume 25, Number, 470-482. Beasley, M., Pagach, D. ve Warr, R. (2008). The Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes. Journal of Accounting, Auditing and Finance, 311-332. Bain and Company (2003). Bain study reveals how firms are using three main analytical tools. Financial Times.September. Boyd, BK ve Elliott, ER. (1998). A Measurement Model of Strategic Planning. Strategic Management Journal, Vol. 19, No. 2 , 181-192. Büyüköztürk, Ş. (2006). Veri Analizi El Kitabı, 6. Baskı. Ankara: Pegem A Yayıncılık. Chapman, R. (2006). Enterprise Risk Management: Simple Tools and Techniques for Enterprise Risk Management. John Wiley&Sons Ltd. . COSO. (2004). Enterprise Risk Management Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission . Dinçer ve diğerleri. (2006). The Strategic Planning Process: Evidence from Turkish Firms. Management Research News, Vol.29, No.4, 209-219. Drucker, P. (1994). The Theory of Business. Harvard Business Review, 72, 95-105. Elbanna,S., Thanos, I. ve Çolak, M. (2014 ). An Exploratory Study of the Determinants of the Quality of Strategic. Journal Of Strategic management 40, 24-47. Elbanna, S., Andrews, R. ve Pollanen, R. (2015). Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review 18:7, 1017-1042. AICPA. (2016). The State of Risk Oversight: An Overview of Enterprise-Wide Risk Management Practices. North Carolina: The ERM Initiative in the Poole College of Management at North Carolina State University. Alpar, R. (2010). Spor, Sağlık ve Eğitim Bilimlerinde Uygulamalı İstatistik ve Geçerlik-Güvenirlik, Birinci Baskı. Ankara: Detay Yayıncılık. AON. (2010). Enterprise Risk Management Survey . Baker, G. A. (2003). Strategic Planning and Financial erformance in The Food Processing Sector. Review of Agricultural Economics-Volume 25, Number, 470-482. Beasley, M., Pagach, D. ve Warr, R. (2008). The Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes. Journal of Accounting, Auditing and Finance, 311-332. Bain and Company (2003). Bain study reveals how firms are using three main analytical tools. Financial Times.September. Boyd, BK ve Elliott, ER. (1998). A Measurement Model of Strategic Planning. Strategic Management Journal, Vol. 19, No. 2 , 181-192. Büyüköztürk, Ş. (2006). Veri Analizi El Kitabı, 6. Baskı. Ankara: Pegem A Yayıncılık. Chapman, R. (2006). Enterprise Risk Management: Simple Tools and Techniques for Enterprise Risk Management. John Wiley&Sons Ltd. . COSO. (2004). Enterprise Risk Management Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission . Dinçer ve diğerleri. (2006). The Strategic Planning Process: Evidence from Turkish Firms. Management Research News, Vol.29, No.4, 209-219. Drucker, P. (1994). The Theory of Business. Harvard Business Review, 72, 95-105. Elbanna,S., Thanos, I. ve Çolak, M. (2014 ). An Exploratory Study of the Determinants of the Quality of Strategic. Journal Of Strategic management 40, 24-47. Elbanna, S., Andrews, R. ve Pollanen, R. (2015). Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review 18:7, 1017-1042. Farrell, J.M. ve Hoon, A. (2009). What’sYourCompany Risk Culture? National Association of Corporate Directors Directorship, 50-62. Griffiths, D. (2006). Risk Based Internal Auditing: An introduction. Gürbüz, S.,Şahin, F. (2016). Sosyal Bilimlerde Arştırma Yöntemleri, Seçkin Kitabevi Hillson, D. (1997). Towards a Risk Maturity Model. International Journal of Project and Business Risk Management,, 35-45. Hoyt, RE ve Liebenberg, P. (2011). The Value of Enterprise Risk Management. Journal of Risk and Insurance, 78(4):, 795-822. Humphrey, W. (1989). Managingthe Software Process. Massachusetts: Addison-Wesley,. King, W. R. (1983). Evaluating Strategic Planning Systems. Strategic Management Journal, Vol. 4, No. 3, 263-277. Kosmala, W. M. (2014). Risk Management Practices from Risk Maturity Models Perspectives. JEEMS, 19(2),, 133-159. KRYD, K. R. (2016, 10 10). Kurumsal Risk Yönetimi Nedir? http://www.kryd.org/krynedir.php adresinden alındı Lam, J. (2003). Enterprise Risk Management: From Incentives to Controls. John Wileyand Sons ine. Monda, B. ve Giorgino, M. (2013). An ERM Maturity Model. Chicago. Öngel, B. (2009). Risk Yönetimi Olgunluğunun Değerlendirilmesi: İnşaat Şirketleri İçin Bir Model Önerisi. Yüksek Lisans Tezi,, 106-123. Paulk, C., Curtıs, B., Chrıssıs, MB., Weber, V. (1993). Capability Maturity Model, Version1.1. Software, 10 (4), 18-27. Pearce, JA., Freeman, E., ve Robinson, B. (1987). The Tenuous Link Between Formal Strategic Planning and Financial Performance. Acad. Management Rev. 12, 658-675. Sobel, P. J. (2005). Auditor’s Risk Management Guide Integrating Auditing and ERM. CCH Incorporated, USA. Stoney, C. (2001). Strategic Management or Strategic Typology? A Case Study into Change within a Local U.K. Local authority. The International Journal of Public Sector Management, Vol.14, No.1, 27-42. Tavşancıl, E. (2010). Tutumların Olculmesi ve SPSS ile Veri Analizi. Ankara: Nobel Yayın Dağıtım. The Institute of Risk Management (UK). (2012). A Risk Management Standard. Risk Culture,UK,, 6-17.
Öz
Enterprise Risk Management (ERM), defined as managing risks with a portfolio approach, has recently started to be widely used in Turkey as in rest of the World. Managing risks with a unit based approach has been replaced by the portfolio approach that considers the relations among all the organizationalrisks. The objective of this study is to produce a model that may help organizations to improve their risk management applications. Since no study has been found about risk management maturity in Turkish literature, this study may be the firststudy in this field. In this study, basic dimensions and subparameters of these dimensions of ERM are defined by analyzing the ERM maturity literature and a survey to measure maturity level is created. 100 people from both public and private enterprises attanded to the survey. The analysis shows the reliability and validity of the survey and according to these results the survey can be used to measure the ERM maturity level.
Anahtar Kelimeler
Enterprise Risk Management Maturity Model Risk Culture Organizational Structure Risk Management Process
Kaynakça
- AICPA. (2016). The State of Risk Oversight: An Overview of Enterprise-Wide Risk Management Practices. North Carolina: The ERM Initiative in the Poole College of Management at North Carolina State University. Alpar, R. (2010). Spor, Sağlık ve Eğitim Bilimlerinde Uygulamalı İstatistik ve Geçerlik-Güvenirlik, Birinci Baskı. Ankara: Detay Yayıncılık. AON. (2010). Enterprise Risk Management Survey . Baker, G. A. (2003). Strategic Planning and Financial erformance in The Food Processing Sector. Review of Agricultural Economics-Volume 25, Number, 470-482. Beasley, M., Pagach, D. ve Warr, R. (2008). The Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes. Journal of Accounting, Auditing and Finance, 311-332. Bain and Company (2003). Bain study reveals how firms are using three main analytical tools. Financial Times.September. Boyd, BK ve Elliott, ER. (1998). A Measurement Model of Strategic Planning. Strategic Management Journal, Vol. 19, No. 2 , 181-192. Büyüköztürk, Ş. (2006). Veri Analizi El Kitabı, 6. Baskı. Ankara: Pegem A Yayıncılık. Chapman, R. (2006). Enterprise Risk Management: Simple Tools and Techniques for Enterprise Risk Management. John Wiley&Sons Ltd. . COSO. (2004). Enterprise Risk Management Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission . Dinçer ve diğerleri. (2006). The Strategic Planning Process: Evidence from Turkish Firms. Management Research News, Vol.29, No.4, 209-219. Drucker, P. (1994). The Theory of Business. Harvard Business Review, 72, 95-105. Elbanna,S., Thanos, I. ve Çolak, M. (2014 ). An Exploratory Study of the Determinants of the Quality of Strategic. Journal Of Strategic management 40, 24-47. Elbanna, S., Andrews, R. ve Pollanen, R. (2015). Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review 18:7, 1017-1042. AICPA. (2016). The State of Risk Oversight: An Overview of Enterprise-Wide Risk Management Practices. North Carolina: The ERM Initiative in the Poole College of Management at North Carolina State University. Alpar, R. (2010). Spor, Sağlık ve Eğitim Bilimlerinde Uygulamalı İstatistik ve Geçerlik-Güvenirlik, Birinci Baskı. Ankara: Detay Yayıncılık. AON. (2010). Enterprise Risk Management Survey . Baker, G. A. (2003). Strategic Planning and Financial erformance in The Food Processing Sector. Review of Agricultural Economics-Volume 25, Number, 470-482. Beasley, M., Pagach, D. ve Warr, R. (2008). The Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes. Journal of Accounting, Auditing and Finance, 311-332. Bain and Company (2003). Bain study reveals how firms are using three main analytical tools. Financial Times.September. Boyd, BK ve Elliott, ER. (1998). A Measurement Model of Strategic Planning. Strategic Management Journal, Vol. 19, No. 2 , 181-192. Büyüköztürk, Ş. (2006). Veri Analizi El Kitabı, 6. Baskı. Ankara: Pegem A Yayıncılık. Chapman, R. (2006). Enterprise Risk Management: Simple Tools and Techniques for Enterprise Risk Management. John Wiley&Sons Ltd. . COSO. (2004). Enterprise Risk Management Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission . Dinçer ve diğerleri. (2006). The Strategic Planning Process: Evidence from Turkish Firms. Management Research News, Vol.29, No.4, 209-219. Drucker, P. (1994). The Theory of Business. Harvard Business Review, 72, 95-105. Elbanna,S., Thanos, I. ve Çolak, M. (2014 ). An Exploratory Study of the Determinants of the Quality of Strategic. Journal Of Strategic management 40, 24-47. Elbanna, S., Andrews, R. ve Pollanen, R. (2015). Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review 18:7, 1017-1042. Farrell, J.M. ve Hoon, A. (2009). What’sYourCompany Risk Culture? National Association of Corporate Directors Directorship, 50-62. Griffiths, D. (2006). Risk Based Internal Auditing: An introduction. Gürbüz, S.,Şahin, F. (2016). Sosyal Bilimlerde Arştırma Yöntemleri, Seçkin Kitabevi Hillson, D. (1997). Towards a Risk Maturity Model. International Journal of Project and Business Risk Management,, 35-45. Hoyt, RE ve Liebenberg, P. (2011). The Value of Enterprise Risk Management. Journal of Risk and Insurance, 78(4):, 795-822. Humphrey, W. (1989). Managingthe Software Process. Massachusetts: Addison-Wesley,. King, W. R. (1983). Evaluating Strategic Planning Systems. Strategic Management Journal, Vol. 4, No. 3, 263-277. Kosmala, W. M. (2014). Risk Management Practices from Risk Maturity Models Perspectives. JEEMS, 19(2),, 133-159. KRYD, K. R. (2016, 10 10). Kurumsal Risk Yönetimi Nedir? http://www.kryd.org/krynedir.php adresinden alındı Lam, J. (2003). Enterprise Risk Management: From Incentives to Controls. John Wileyand Sons ine. Monda, B. ve Giorgino, M. (2013). An ERM Maturity Model. Chicago. Öngel, B. (2009). Risk Yönetimi Olgunluğunun Değerlendirilmesi: İnşaat Şirketleri İçin Bir Model Önerisi. Yüksek Lisans Tezi,, 106-123. Paulk, C., Curtıs, B., Chrıssıs, MB., Weber, V. (1993). Capability Maturity Model, Version1.1. Software, 10 (4), 18-27. Pearce, JA., Freeman, E., ve Robinson, B. (1987). The Tenuous Link Between Formal Strategic Planning and Financial Performance. Acad. Management Rev. 12, 658-675. Sobel, P. J. (2005). Auditor’s Risk Management Guide Integrating Auditing and ERM. CCH Incorporated, USA. Stoney, C. (2001). Strategic Management or Strategic Typology? A Case Study into Change within a Local U.K. Local authority. The International Journal of Public Sector Management, Vol.14, No.1, 27-42. Tavşancıl, E. (2010). Tutumların Olculmesi ve SPSS ile Veri Analizi. Ankara: Nobel Yayın Dağıtım. The Institute of Risk Management (UK). (2012). A Risk Management Standard. Risk Culture,UK,, 6-17.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Ekonomi, İşletme |
| Bölüm | Araştırma Makaleleri |
| Yazarlar | |
| Yayımlanma Tarihi | 4 Kasım 2017 |
| Yayımlandığı Sayı | Yıl 2017 |
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