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العنوان
Accounting Based Enterprise Risk Assessment Approach for Enhancing Performance Management /
المؤلف
EL-Hetamy, Yomna Ahmed Hamed.
هيئة الاعداد
باحث / يمني احمد حامد الهيتمي
مشرف / سمير هلال
مناقش / محمد ابراهيم سرور
مناقش / لا يوجد
الموضوع
Accounting.
تاريخ النشر
2019.
عدد الصفحات
159 p. :
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
الأعمال والإدارة والمحاسبة (المتنوعة)
تاريخ الإجازة
21/4/2019
مكان الإجازة
جامعة طنطا - كلية التجارة - Accounting
الفهرس
Only 14 pages are availabe for public view

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from 172

Abstract

Nowadays, many organizations face a lot of risks and uncertainty as they compete in an increasingly global and rapidly changing business environment. This may negatively affect the achievement of organization’s strategic goals and consequently threaten their survival in the market. Therefore organizations should apply Enterprise Performance Management (EPM) to proactively make adjustments before problems occur and to continuously adjusting strategies and improving performance. Besides that, Enterprise Performance Management should be encompassed by Enterprise Risk Management (ERM) to enable organization’s management to focus on achieving its strategic goals while controlling risks to be within the organization’s risk appetite and to benefit from opportunities face the organizations. Integrating Balanced Scorecard (BSC) and ERM strengthens the BSC process and provide the company by a new perspective of evaluating organization’s performance through determining risk related goals and risk related measures for each of the BSC perspectives. This study aims at proposing a model for linking ERM to EPM with assessing risks in strategy formulation stage and formulating vision, mission and strategy map stage and suggesting risk-related goals and riskrelated measures for each perspective of BSC. The researcher used the deductive approach to deduce the relationship between the concepts of ERM and EPM to build an integrated framework and the inductive approach to develop the case study. The researcher carried out a case study to empirically test the feasibility of applying the risk related measures of the four perspectives of the BSC in El-Araby Company by using a questionnaire to collect the study data. The results of the study clarified that El-Araby Company applies some of the risk related measures in evaluating its performance but it doesn’t apply an integrated BSC-COSO ERM although it should do to achieve its strategic goals while maintaining risks to be within its risk appetite.