Risk Governance and Risk Management in Change
Call for papers for: Journal of Accounting & Organizational Change
Martin Hiebl, University of Siegen, Germany, and Johannes Kepler University Linz, Austria
The Journal of Accounting & Organizational Change is pleased to be publishing a special issue on “Risk Governance and Risk Management in Change” in association with the 8th Annual Conference on Risk Governance, held between 29 and 30 October 2020 at the University of Siegen, Germany. At this conference, Marika Arena is scheduled to hold a keynote speech.
Not least following the financial crisis of 2008, many organizations worldwide have re-thought their approaches to risk governance and risk management (e.g., Bailey, 2019; Giovannoni et al., 2016; Stein and Wiedemann, 2016; Stein et al., 2019). These change processes have also been triggered by regulatory change, much of which was focused on the financial industry (e.g., Gatzert and Kolb, 2013). Also, standard setters such as COSO have published new editions of their frameworks (e.g., COSO, 2017), which are likely to trigger further change in risk management and governance. Some literature has already picked up these developments and investigated how they affect and interact with organizational change (e.g., Giovannoni et al., 2016; Jabbour and Abdel-Kader, 2015; Subramaniam et al., 2011). However, we still know relatively little on the effects of these more general institutional changes on individual organizations, how these changes interact with factors at the organizational level and how organizations or individuals further develop their way of governing and managing risk. This is why with next year’s conference and this special issue of the Journal of Accounting & Organizational Change, we aim to shed more light on risk governance and risk management in change.
The special issue is open to all types of papers in terms of their underlying research methods. Given the so-far limited evidence on risk management and risk governance in change, we particularly welcome empirical papers (based on quantitative, qualitative, or mixed methods). Suitable topics include, but are not limited to the following:
- Responses by organizations, individual actors or groups of such actors to regulatory change regarding risk governance and risk management
- Drivers of change in risk governance and management
- Effects of change in risk governance and management
- Barriers to intended changes of risk governance and management systems
- Drivers and effects of changes in risk governance and management institutions
- Underlying dynamics leading to regulatory change on risk governance and management
The 8th Annual Conference on Risk Governance, held between 29 and 30 October 2020 at the University of Siegen, Germany, offers a venue where research papers intended for submission to the special issue may be discussed with a broader audience and the guest editor of this issue. More information on this conference can be found at: http://www.uni-siegen.de/riskgovernance. Participation at this conference is not required for submissions to the special issue.
Guidelines and deadlines
- Authors should adhere to the journal’s author guidelines and submit their papers online to the special issue “Risk Governance and Risk Management in Change"
- Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. All papers will be refereed through the journal’s standard peer review process
- The deadline for submissions is: 30 November 2020. The special issue is intended to be published in early 2022.
For any queries, please contact the guest editor, Martin Hiebl, University of Siegen, [email protected]
Bailey, C. (2019), “The Relationship Between Chief Risk Officer Expertise, ERM Quality, and Firm Performance”, Journal of Accounting, Auditing & Finance, in press, doi: 10.1177/0148558X19850424.
COSO (2017), Enterprise Risk Management: Integrating with Strategy and Performance, COSO.
Gatzert, N. and Kolb, A. (2013), „Risk Measurement and Management of Operational Risk in Insurance Companies from an Enterprise Perspective”, Journal of Risk and Insurance, Vol. 81 No. 3, pp. 683-708.
Giovannoni, E., Quarchioni, S. and Riccaboni, A. (2016), “The Role of Roles in Risk Management Change: The Case of an Italian Bank”, European Accounting Review, Vol. 25 No. 1, pp. 109-129.
Jabbour, M. and Abdel-Kader, M. (2015), “Changes in capital allocation practices – ERM and organisational change”, Accounting Forum, Vol. 39 No. 4, pp. 295-311.
Stein, V. and Wiedemann, A. (2016), "Risk governance: Conceptualization, tasks, and research agenda", Journal of Business Economics, Vol. 86 No. 8, pp. 813–836.
Stein, V., Wiedemann, A. and Bouten, C. (2019), "Framing Risk governance", Management Research Review, Vol. 42 No. 11, pp. 1224-1242.
Subramaniam, N., Collier, P., Phang, M. and Burke, G. (2011), “The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes", Journal of Accounting & Organizational Change, Vol. 7 No. 2, pp.132-157.