مدیریت ریسک سازمانی و تعهد مجدد مستمر در دستیابی به پاسخگویی: یک مورد آلمان

COSO defines ERM as a set of activities that lead to organizational alignment and accountability, given structured work with stable, mobile and combinable information objects. This study argues against this representation by offering three insights developed from case research. We observe ERM as a practice that oscillates between IT-based representations and social interpretations, which never “adds-up” but creates circulation and movement instead. Rather than to produce a common understanding of corporate affairs, ERM communalizes the process of identifying risks and chances and promotes a quest for accountability. Thus, ERM does not focus on improving performance or compliance. Nevertheless, by separating subjects and objects in the organizational context, ERM creates space for otherness and heterogeneity. To the extent that these are mobilized as resources, ERM might offer “intelligence” beyond the coherence and homogeneity, which accounting systems represent.