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簡介：1中文中文9200字，字，5800單詞，單詞，31萬英文字符萬英文字符文獻(xiàn)出處文獻(xiàn)出處VIRGLEROVáZ,KOZUBíKOVáL,VOJTOVICSINFLUENCEOFSELECTEDFACTORSONFINANCIALRISKMANAGEMENTINSMESINTHECZECHREPUBLICJMONTENEGRINJOURNALOFECONOMICS,2016,12121原文原文INFLUENCEOFSELECTEDFACTORSONFINANCIALRISKMANAGEMENTINSMESINTHECZECHREPUBLICZVIRGLEROVA，LKOZUBíKOVá，SVOJTOVI?THEAIMOFTHISARTICLEISTOANALYZERISKMANAGEMENTANDTHEINFLUENCEOFSELECTEDFACTORSONAPPROACHESTOFINANCIALRISKMANAGEMENTINTHESMALLANDMEDIUMSIZEDENTERPRISESINCZECHREPUBLICFORTHISANALYSISTHEREWEREUSEDTHERESULTSOFTHERESEARCHCONDUCTEDATTOMASBATAUNIVERSITYINZLININ2015ASPARTOFTHERESEARCHTHEREWEREADDRESSEDENTREPRENEURSOFSMESININDIVIDUALREGIONSOFTHECZECHREPUBLICBYAFORMOFAQUESTIONNAIRESURVEYRESEARCHCOVEREDASURVEYOFTHEBUSINESSENVIRONMENTINTHECZECHREPUBLIC,WHEREFORTHISARTICLETHEREWEREUSEDQUESTIONSREGARDINGTHEPERCEPTIONOFFINANCIALRISKS’INFLUENCE,THEIRIMPORTANCE,THEABILITYTOMANAGEFINANCIALRISKSANDTHEUSEOFINSTRUMENTSFORTHEIRELIMINATIONASPARTOFTHESURVEYATOTALOF1,141RESPONDENTSFROMALLREGIONSOFTHECZECHREPUBLICHAVEANSWEREDOURQUESTIONSITWASFOUNDOUTTHATMORETHAN75OFTHESURVEYEDENTREPRENEURSPERCEIVETHEEFFECTOFFINANCIALRISKSINTHEBUSINESSENVIRONMENT,BUTONLY285OFBUSINESSMENBELIEVETHATENTREPRENEURSHAVETHEABILITYTOMANAGETHESERISKSWITHTHEUSEOFCREATIONOFRESERVESASATOOLTOELIMINATETHENEGATIVEIMPACTOFFINANCIALRISKSHASAGREEDONLY45OFTHEINTERVIEWEDENTREPRENEURSITWASALSOFOUNDTHATOPINIONSONTHEABILITYTOMANAGEFINANCIALRISKSANDTHEINCREASINGIMPORTANCEOFFINANCIALRISKINTIMESOFCRISISVARYACCORDINGTOTHEAGEOFTHEENTREPRENEURANDTHEAGEOFHISCOMPANYKEYWORDSFINANCIALRISKS,SMALLANDMEDIUMSIZEDENTERPRISES,FINANCIALCRISIS1INTRODUCTION3ASARESULT,THEAIMOFTHISARTICLEISTOANALYZERISKMANAGEMENTANDTHEINFLUENCEOFSELECTEDFACTORSGENDERANDAGEOFTHEENTREPRENEUR,AGEANDSIZEOFTHECOMPANYONAPPROACHESTOFINANCIALRISKMANAGEMENTINTHECOMPANIESINTHECZECHREPUBLIC2FINANCIALRISKSINSMESMOSTOFTHEBUSINESSDECISIONSAREMADEINCONDITIONSOFUNCERTAINTYTHISMEANSTHATTHEREISANEQUALUNCERTAINTY,RANDOMNESSINTHEDEVELOPMENTOFCONDITIONSFORBUSINESSACTIVITIES,DURINGTHESEACTIVITIESANDWITHINTHEIROUTCOMEIFWEAREABLETOQUANTIFYTHELIKELIHOODOFDIVERSIONOFACTUALPROCESSESANDOUTCOMESFROMTHEEXPECTEDLEVEL,WEARETALKINGABOUTTHERISKTHERISKISTHEREFOREQUANTITATEDUNCERTAINTYFETISOVOVáETAL,2012ACCORDINGTOSMEJKALANDRAISE2006,THERISKISCHARACTERIZEDINANOTHERVARIOUSWAYSASTHEPROBABILITYORPOSSIBILITYOFLOSSORFAILURE,ASTHEVARIABILITYOFTHEPOSSIBLERESULTSORTHEUNCERTAINTYOFTHEIRACHIEVEMENT,ASTHEVARIATIONBETWEENEXPECTEDANDREALRESULTS,ASTHEPROBABILITYOFANYRESULTDIFFERENTFROMTHEEXPECTEDONE,ASTHESITUATIONWHENTHEQUANTITATIVEMAGNITUDEOFACERTAINOCCURRENCEISSUBJECTTOACERTAINPROBABILITYDISTRIBUTION,ASTHEDANGEROFTHENEGATIVEVARIATIONFROMTHETARGETSOCALLEDNETRISK,ASTHEPOSSIBILITYOFLOSSORPROFITSOCALLEDSPECULATIVERISK,ASTHEUNCERTAINTYRESULTINGFROMTHEASSETVALUEVOLATILITYSOCALLEDINVESTMENTRISK,ASTHEAVERAGEVALUEOFTHELOSSFUNCTION,ASTHEPOSSIBILITYOFASPECIFICTHREATPROSPERINGFROMASPECIFICSYSTEMVULNERABILITYACCORDINGTOVARCHOLOVá2008,RISKISATHREATOFLOSSATTHECERTAINLEVELOFKNOWLEDGEOFTHEENVIRONMENTITMEANSTHATFROMTHEBUSINESSDECISIONPOINTOFVIEW,RISKISCOMPOUNDBYTWOELEMENTSUNCERTAINTYANDNEGATIVEINFLUENCEOFTHISUNCERTAINTYONTHEDECISIONSUBJECTBUSINESSRISKHASACOMPLEXFORM,BECAUSEITINCLUDESMULTIPLEPARTIALRISKSTHATAREINTERCONNECTEDFETISOVOVáETAL2012DIVIDESBUSINESSRISKSONSTRATEGICRISKS,OPERATIONALRISKS,THEFINANCIALRISKS,SOCIOPOLITICALRISKS,ANDTHERISKOFLOSSOFTHEREPUTATIONBUSINESSACTIVITIESAREDETERMINEDBYTHEBUSINESSENVIRONMENTOFTHECOMPANYWHICHFORCESITTOUSEASPECIFICMETHODOFBEHAVIORANDTOCHOOSESPECIFICBUSINESSAIMSANDWAYSHOWTOACHIEVETHEMTHESOCIAL,LEGALANDPOLITICALENVIRONMENT,WHICHARECREATEDBYSTATE,PLAYANIMPORTANTROLETHEPOSITIVEPERCEPTIONCOULDSTIMULATEFINANCIALPERFORMANCEOFTHECOMPANIES

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簡介：ZUZANAVIRGLEROVá,LUDMILAKOZUBíKOVá,SERGEJVOJTOVI?/MONTENEGRINJOURNALOFECONOMICS,VOL12,NO12016,213321‘‘INFLUENCEOFSELECTEDFACTORSONFINANCIALRISKMANAGEMENTINSMESINTHECZECHREPUBLICINFLUENCEOFSELECTEDFACTORSONFINANCIALRISKMANAGEMENTINSMESINTHECZECHREPUBLICZUZANAVIRGLEROVá1,LUDMILAKOZUBíKOVá2,ANDSERGEJVOJTOVI?31ING,TOMASBATAUNIVERSITYINZLíN,FACULTYOFMANAGEMENTANDECONOMICS,DEPARTMENTOFENTERPRISEECONOMICSEMAILVIRGLEROVAFAMEUTBCZ2ING,TOMASBATAUNIVERSITYINZLíN,FACULTYOFMANAGEMENTANDECONOMICS,DEPARTMENTOFENTERPRISEECONOMICSEMAILKOZUBIKOVAFAMEUTBCZ3ASSOCPROFESSOR,ALEXANDERDUBCEKUNIVERSITYOFTRENCIN,FACULTYOFSOCIALANDECONOMICRELATIONS,DEPARTMENTOFMANAGEMENTANDHUMANRESOURCESDEVELOPMENT,EMAILSERGEJVOJTOVICTNUNISKARTICLEINFOABSTRACTRECEIVEDOCTOBER11,2015RECEIVEDINREVISEDFORMFEB08,2016ACCEPTEDFEBRUARY21,2016AVAILABLEONLINEFEB25,2016JELCLASSIFICATIONJELCLASSIFICATIONG32,L26,M12DOIDOI1014254/180058452016/121/1KEYWORDSKEYWORDSFINANCIALRISKS,SMALLANDMEDIUMSIZEDENTERPRISES,FINANCIALCRISISTHEAIMOFTHISARTICLEISTOANALYZERISKMANAGEMENTANDTHEINFLUENCEOFSELECTEDFACTORSONAPPROACHESTOFINANCIALRISKMANAGEMENTINTHESMALLANDMEDIUMSIZEDENTERPRISESINCZECHREPUBLICFORTHISANALYSISTHEREWEREUSEDTHERESULTSOFTHERESEARCHCONDUCTEDATTOMASBATAUNIVERSITYINZLININ2015ASPARTOFTHERESEARCHTHEREWEREADDRESSEDENTREPRENEURSOFSMESININDIVIDUALREGIONSOFTHECZECHREPUBLICBYAFORMOFAQUESTIONNAIRESURVEYRESEARCHCOVEREDASURVEYOFTHEBUSINESSENVIRONMENTINTHECZECHREPUBLIC,WHEREFORTHISARTICLETHEREWEREUSEDQUESTIONSREGARDINGTHEPERCEPTIONOFFINANCIALRISKS’INFLUENCE,THEIRIMPORTANCE,THEABILITYTOMANAGEFINANCIALRISKSANDTHEUSEOFINSTRUMENTSFORTHEIRELIMINATIONASPARTOFTHESURVEYATOTALOF1,141RESPONDENTSFROMALLREGIONSOFTHECZECHREPUBLICHAVEANSWEREDOURQUESTIONSITWASFOUNDOUTTHATMORETHAN75OFTHESURVEYEDENTREPRENEURSPERCEIVETHEEFFECTOFFINANCIALRISKSINTHEBUSINESSENVIRONMENT,BUTONLY285OFBUSINESSMENBELIEVETHATENTREPRENEURSHAVETHEABILITYTOMANAGETHESERISKSWITHTHEUSEOFCREATIONOFRESERVESASATOOLTOELIMINATETHENEGATIVEIMPACTOFFINANCIALRISKSHASAGREEDONLY45OFTHEINTERVIEWEDENTREPRENEURSITWASALSOFOUNDTHATOPINIONSONTHEABILITYTOMANAGEFINANCIALRISKSANDTHEINCREASINGIMPORTANCEOFFINANCIALRISKINTIMESOFCRISISVARYACCORDINGTOTHEAGEOFTHEENTREPRENEURANDTHEAGEOFHISCOMPANY11INTRODUCTIONINTRODUCTIONSMALLANDMEDIUMSIZEDENTERPRISESSMESARETHEPILLAROFALLECONOMIESTHESEENTERPRISESAREOFGREATIMPORTANCEFORTHEWORLDECONOMYBECAUSETHEYSUPPORTTHECOMPETITIVEDYNAMICSOFECONOMICSYSTEMSAND,DIRECTLYORINDIRECTLYHAVEINFLUENCEONLARGEENTERPRISES,ESPECIALLYINTHEAREAOFINCREASINGEFFICIENCYANDINNOVATIONPAVELKOVáETAL,2009MONTENEGRINJOURNALOFECONOMICSVOL12,NO12016,2136ZUZANAVIRGLEROVá,LUDMILAKOZUBíKOVá,SERGEJVOJTOVI?/MONTENEGRINJOURNALOFECONOMICS,VOL12,NO12016,213323BUSINESSRISKHASACOMPLEXFORM,BECAUSEITINCLUDESMULTIPLEPARTIALRISKSTHATAREINTERCONNECTEDFETISOVOVáETAL2012DIVIDESBUSINESSRISKSONSTRATEGICRISKS,OPERATIONALRISKS,THEFINANCIALRISKS,SOCIOPOLITICALRISKS,ANDTHERISKOFLOSSOFTHEREPUTATIONBUSINESSACTIVITIESAREDETERMINEDBYTHEBUSINESSENVIRONMENTOFTHECOMPANYWHICHFORCESITTOUSEASPECIFICMETHODOFBEHAVIORANDTOCHOOSESPECIFICBUSINESSAIMSANDWAYSHOWTOACHIEVETHEMTHESOCIAL,LEGALANDPOLITICALENVIRONMENT,WHICHARECREATEDBYSTATE,PLAYANIMPORTANTROLETHEPOSITIVEPERCEPTIONCOULDSTIMULATEFINANCIALPERFORMANCEOFTHECOMPANIESANDCANACCELARATETHEPOSITIVEINFLUENCEOFTHEMONSOCIETYBELáSETAL,2015ECONOMICANDFINANCIALRISKSINRISKMANAGEMENTAREATERMTHATINCLUDESTHERISKSAFFECTINGTHEECONOMICPERFORMANCEOFTHECOMPANYTHISKINDRISKISAMONGTHEMOSTIMPORTANTTHESEARETHERISKSASSOCIATEDWITHTHEECONOMYANDECONOMICGOVERNANCEINTHECOMPANY,WITHERRORSINOTHERAREASOFTHECOMPANYANDFACTORSOUTSIDETHECOMPANYINSIDETHECOMPANYITMAYBETHERISKSASSOCIATEDWITHIMPROPERFINANCIALMANAGEMENT,INCLUDINGTHECONSEQUENCESASSOCIATEDWITHITTHELOSS,INDEBTEDNESS,LIQUIDITYPROBLEMSETC,SETTINGUPTHESYSTEMOFINTERNALMANAGEMENTANDIMPROPERMANAGEMENTOFOTHERBUSINESSAREAS,ESPECIALLYPRODUCTIONEFFICIENCYOUTSIDETHECOMPANYTHENITISALLABOUTBUSINESSCONDITIONSPOLITICAL,LEGISLATIVE,TRADE,MARKETANDECONOMICINTHEECONOMICANDFINANCIALRISKS,ITISIMPORTANTTOADDRESSTHEIRPREVENTIONBUSINESSENCYCLOPEDIA,2014ACCORDINGTOHUDáKOVá2015THEBIGGESTBARRIERSTHATPREVENTENTERPRISESINSLOVAKIATOEFFECTIVELYMANAGEFINANCIALRISKSRELATETOPROBLEMSWITHTHEAVAILABILITYOFINFORMATION,WHETHERINTERNALOREXTERNALDATANECESSARYTOEVALUATIONANDMANAGEMENTOFRISKS,ORINTEGRATIONINTOTHEDECISIONMAKINGPROCESSACCORDINGTOFETISOVOVáETAL2012,THEFINANCIALRISKSARERELATEDTOTHEDEVELOPMENTOFFINANCIALMARKETSANDTHEUSEOFVARIOUSFINANCIALINSTRUMENTSTHEYHAVEACOMPLEXCHARACTERANDCANBECLASSIFIEDINTOTHEFOLLOWINGGROUPSFUNDINGRISK,CREDITRISK,LIQUIDITYRISK,THERISKOFCHANGESININTERESTRATES,FOREIGNEXCHANGERISK,INFLATIONRISKANDCOUNTERPARTYRISKFINANCIALRISKALWAYSEXISTSANDITEXISTSEVERYWHEREITCAN’TBETRANSFERREDBYMAN’SWILLHUMANAREUNABLETOAVOIDANDELIMINATEITBUTTHEYCANREDUCELOSSANDCOPEWITHTHERISKTHROUGHVARIOUSTECHNICALMEANSANDDEVELOPINGPREVENTIVEMEASURESFINANCIALRISKOCCURSONLYATACERTAINPERIODORSTAGEANDMENAREUNABLETODETERMINETHEPERIODANDSTAGETHUSILLUSTRATESTHEFINANCIALRISKISUNCERTAINALSO,WHICHREQUIRESFROMTHEENTERPRISEMANAGERSTOCONSTANTLYSTRENGTHENTHECON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簡介：字?jǐn)?shù)英文字?jǐn)?shù)英文27882788單詞，單詞，1627616276字符；中文字符；中文52425242漢字漢字出處出處?DILDILKAYAPERSPECTIVESKAYAPERSPECTIVESONONINTERNALINTERNALCONTROLCONTROLANDANDENTERPRISEENTERPRISERISKRISKMANAGEMENTJEURASIANMANAGEMENTJEURASIANBUSINESSBUSINESSPERSPECTIVES2017,1102379389PERSPECTIVES2017,1102379389外文文獻(xiàn)外文文獻(xiàn)PERSPECTIVESONINTERNALCONTROLANDENTERPRISERISKMANAGEMENTABSTRACTGROUNDEDONTHELITERATUREREVIEWONENTERPRISERISKMANAGEMENTERMTHISPAPERAIMSTOANALYZETHEEXTENTANDTHEEFFECTIVENESSOFINTERNALCONTROLASWELLASERMANDTOEXPLORETHEIRCONNECTIONWITHTHEVALUECREATIONATHEORETICALLENSISUSEDTODISCUSSWHETHEREFFECTIVEINTERNALCONTROLANDERMENHANCEPERFORMANCEANDINCREASEVALUECREATIONABILITYERMISMOSTFREQUENTLYDEFINEDWITHTHEREFERENCETOTHE2004GUIDANCEDOCUMENTPUBLISHEDBYCOMMITTEEOFSPONSORINGORGANIZATIONSOFTREADWAYCOMMISSIONCOSOPROPONENTSOFCOSO’SERMINTEGRATEDFRAMEWORKDESCRIBETHISFRAMEWORKAS“AWORLDLEVELTEMPLATEFORBESTPRACTICE”,ANDCLAIMTHATERMUSEDBYMANAGEMENTTOENHANCEANORGANIZATIONABILITYTOMANAGEUNCERTAINTYANDTOCONSIDERHOWMUCHRISKTOACCEPTASITSTRIVESTOINCREASESTAKEHOLDERVALUEADDITIONALLYTHEINTERNALCONTROLINTEGRATEDFRAMEWORKISAVIABLEANDSUITABLEFRAMEWORKFORDESIGNING,IMPLEMENTING,CONDUCTINGANDASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLANDFORREPORTINGTHERELATIONSHIPBETWEENVALUECREATIONANDERMISWIDELYINVESTIGATEDINACADEMICLITERATUREEMPIRICALSTUDIESONTHEVALUECREATIONABILITIESOFERMANDINTERNALCONTROLSUGGESTTHATTHEREISAPOSITIVERELATIONBETWEENVALUECREATION,INTERNALCONTROLANDERMTHESESTUDIESREVEALTHATFIRMPERFORMANCEANDVALUEAREENHANCEDBYHIGHQUALITYERMADOPTIONANDIMPLEMENTATIONUSINGDIFFERENTIDENTIFIEROFERMSUCHASSTANDARDANDPOOR’SRISKMANAGEMENTRATINGSORPRESENCEOFACHIEFRISKOFFICER,THEPOTENTIALTOERODEORENHANCEVALUEPROPONENTSOFCOSO’SERMINTEGRATEDFRAMEWORKDESCRIBETHISFRAMEWORKAS“AWORLDLEVELTEMPLATEFORBESTPRACTICE”,ANDCLAIMTHATERMUSEDBYMANAGEMENTTOSTRENGTHENANORGANIZATIONABILITYTOMANAGEUNCERTAINTYANDTOCONSIDERHOWMUCHRISKTOACCEPTASITSTRIVESTOINCREASESTAKEHOLDERVALUEADDITIONALLYTHEINTERNALCONTROLINTEGRATEDFRAMEWORKISAVIABLEANDSUITABLEFRAMEWORKFORDESIGNING,IMPLEMENTING,CONDUCTINGANDASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLANDFORREPORTINGCOSO’SPRINCIPALARGUMENTISTHATTHEESSENTIALPREREQUISITESOFFIRMS’LONGTERMSUCCESSAREGOODRISKMANAGEMENTANDINTERNALCONTROLDELOACHANDTHOMSON2014WHILEINTERNALCONTROLHASBEENALWAYSANIMPORTANTFIELDFORINTERNALANDEXTERNALAUDIT,RISKMANAGEMENTHASBEENAVITALCONCERNONTHEFIELDSOFFINANCEANDINSURANCEBUTITISRECEIVEDWIDESPREADATTENTIONFOLLOWINGACCOUNTINGANDCORPORATESCANDALSINTHEBEGINNING2000SAND2008GLOBALCRISISWUETAL2015SECTION404OFSARBANESOXLEYACTANDITSIMPACTSANDREPERCUSSIONSONGLOBALCAPITALMARKETSHAVEPUTTHESPOTLIGHTONCOSO’SINTERNALCONTROLFRAMEWORKANDTHERECENTECONOMICCRISISHASHEIGHTENEDCONSIDERABLYTHEIMPORTANCEOFERMLANDSITTELANDRITTENBERG2010GROUNDEDONTHELITERATUREREVIEWONERMTHISPAPERAIMSTOANALYZETHEEXTENTANDTHEEFFECTIVENESSOFINTERNALCONTROLASWELLASERMANDTOEXPLORETHEIRCONNECTIONWITHTHEVALUECREATIONATHEORETICALLENSISUSEDTODISCUSSWHETHEREFFECTIVEINTERNALCONTROLANDERMENHANCEPERFORMANCEANDINCREASEVALUECREATIONABILITYTHEREMAINDEROFTHEPAPERISPRESENTEDINTHREESECTIONSSECTION2EXPANDSUPONTHECOSOINTEGRATEDFRAMEWORKSTHISISFOLLOWEDBYTHERELATEDLITERATURETHATPROVIDESANOVERVIEWOFEMPIRICALRESEARCHFINDINGSONINTERNALCONTROLANDENTERPRISERISKMANAGEMENTTHEFOURTHANDFINALSECTIONPROVIDESACONCLUSIONPROVIDINGSOMEFINALCOMMENTS

簡介：PERSPECTIVESONINTERNALCONTROLANDENTERPRISERISKMANAGEMENT_IDILKAYAABSTRACTGROUNDEDONTHELITERATUREREVIEWONENTERPRISERISKMANAGEMENTERMTHISPAPERAIMSTOANALYZETHEEXTENTANDTHEEFFECTIVENESSOFINTERNALCONTROLASWELLASERMANDTOEXPLORETHEIRCONNECTIONWITHTHEVALUECREATIONATHEORETICALLENSISUSEDTODISCUSSWHETHEREFFECTIVEINTERNALCONTROLANDERMENHANCEPERFORMANCEANDINCREASEVALUECREATIONABILITYERMISMOSTFREQUENTLYDEFINEDWITHTHEREFERENCETOTHE2004GUIDANCEDOCUMENTPUBLISHEDBYCOMMITTEEOFSPONSORINGORGANIZATIONSOFTREADWAYCOMMISSIONCOSOPROPONENTSOFCOSO’SERMINTEGRATEDFRAMEWORKDESCRIBETHISFRAMEWORKAS“AWORLDLEVELTEMPLATEFORBESTPRACTICE”,ANDCLAIMTHATERMUSEDBYMANAGEMENTTOENHANCEANORGANIZATIONABILITYTOMANAGEUNCERTAINTYANDTOCONSIDERHOWMUCHRISKTOACCEPTASITSTRIVESTOINCREASESTAKEHOLDERVALUEADDITIONALLYTHEINTERNALCONTROLINTEGRATEDFRAMEWORKISAVIABLEANDSUITABLEFRAMEWORKFORDESIGNING,IMPLEMENTING,CONDUCTINGANDASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLANDFORREPORTINGTHERELATIONSHIPBETWEENVALUECREATIONANDERMISWIDELYINVESTIGATEDINACADEMICLITERATUREEMPIRICALSTUDIESONTHEVALUECREATIONABILITIESOFERMANDINTERNALCONTROLSUGGESTTHATTHEREISAPOSITIVERELATIONBETWEENVALUECREATION,INTERNALCONTROLANDERMTHESESTUDIESREVEALTHATFIRMPERFORMANCEANDVALUEAREENHANCEDBYHIGHQUALITYERMADOPTIONANDIMPLEMENTATIONUSINGDIFFERENTIDENTIFIEROFERMSUCHASSTANDARDANDPOOR’SRISKMANAGEMENTRATINGSORPRESENCEOFACHIEFRISKOFFICER,THEFINDINGSOFEMPIRICALSTUDIESREVEALTHATHIGHERERMQUALITYISASSOCIATEDWITHLESSRESOURCECONSTRAINT,BETTERCORPORATEGOVERNANCEANDBETTERACCOUNTINGPERFORMANCEADDITIONALLYACADEMICSTUDIESINDICATETHATTHERISKBASEDCOMMUNICATIONISREINFORCEDWITHERMIMPLICATIONKEYWORDSENTERPRISERISKMANAGEMENTINTERNALCONTROLVALUECREATIONI˙KAYADEPARTMENTOFBUSINESSADMINISTRATION,GALATASARAYUNIVERSITY,ISTANBUL,TURKEYEMAILIKAYAGSUEDUTR?SPRINGERINTERNATIONALPUBLISHINGAG2018MHBILGINETALEDS,EURASIANBUSINESSPERSPECTIVES,EURASIANSTUDIESINBUSINESSANDECONOMICS8/1,HTTPS//DOIORG/101007/9783319679136_26379LITERATURETHATPROVIDESANOVERVIEWOFEMPIRICALRESEARCHFINDINGSONINTERNALCONTROLANDENTERPRISERISKMANAGEMENTTHEFOURTHANDFINALSECTIONPROVIDESACONCLUSIONPROVIDINGSOMEFINALCOMMENTS2COSOINTEGRATEDFRAMEWORKSWHETHERAPPLIEDINDIVIDUALLYORTOGETHER,COSOFRAMEWORKSARETHEPRINCIPALGUIDANCEUSEDBYORGANIZATIONSTOADDRESSINTERNALANDEXTERNALPRESSURESPLACEDONTHEMTOHAVEEFFECTIVEINTERNALCONTROLANDRISKMANAGEMENTORIGINALLYFORMEDIN1985,COSOISVOLUNTARYPRIVATESECTORINITIATIVEDEDICATEDTOIMPROVEORGANIZATIONALPERFORMANCEANDGOVERNANCETHROUGHEFFECTIVEINTERNALCONTROL,ENTERPRISERISKMANAGEMENT,ANDFRAUDDETERRENCEITSSPONSORINGORGANIZATIONSARETHEINSTITUTEOFINTERNALAUDITORS,THEAMERICANACCOUNTINGASSOCIATION,ANDTHEAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTS,FINANCIALEXECUTIVESINTERNATIONAL,ANDTHEINSTITUTEOFMANAGEMENTACCOUNTANTSCOSO’SFIRSTINTERNALCONTROLFRAMEWORKISRELEASEDIN1992ANDISADMITTEDWIDELYASARECOGNIZEDSTANDARDFORDEVELOPINGANDMAINTAININGEFFECTIVEANDEFFICIENTINTERNALCONTROLONMAY14,2013,ASARESULTOFMULTIYEARPROJECT,COSOUPDATEDTHISFRAMEWORKTOINCLUDEENHANCEMENTSANDCLARIFICATIONSFORUSERSCOSO2013A,P3DEFINESINTERNALCONTROLAS“APROCESS,AFFECTEDBYANENTITY’SBOARDOFDIRECTORS,MANAGEMENT,ANDOTHERPERSONNEL,DESIGNEDTOPROVIDEREASONABLEASSURANCEREGARDINGTHEACHIEVEMENTOFOBJECTIVESINTHEFOLLOWINGCATEGORIES–EFFECTIVENESSANDEFFICIENCYOFOPERATIONS–RELIABILITYOFFINANCIALREPORTING–COMPLIANCEWITHAPPLICABLELAWSANDREGULATIONS”THEREISAGROWINGSUPPORTFORTHEGENERALARGUMENTTHATTHEEFFECTIVENESSOFINTERNALCONTROLISACRUCIALANDCHALLENGINGSYSTEMFORORGANIZATIONSCOSO’SINTERNALCONTROLFRAMEWORKISDEVELOPEDINEXPECTINGTOHELPANDSUPPORTORGANIZATIONSTODESIGN,IMPLEMENT,CONDUCTANDASSESSTHESESYSTEMSOFINTERNALCONTROLCOMPONENTS,OBJECTIVESANDENTITYLEVELSPRESENTEDTHREEDIMENSIONSOFINTERNALCONTROLTHESEAREPRESENTEDINTABLE1TABLE1THREEDIMENSIONSOFINTERNALCONTROLCOMPONENTSOBJECTIVESORGANIZATIONALLEVELSCONTROLENVIRONMENTSOPERATIONSENTITYLEVELRISKASSESSMENTREPORTINGDIVISIONCONTROLACTIVITIESCOMPLIANCEOPERATINGUNITINFORMATIONANDCOMMUNICATIONFUNCTIONMONITORINGACTIVITIESSOURCECOSO1992PERSPECTIVESONINTERNALCONTROLANDENTERPRISERISKMANAGEMENT381

簡介：字?jǐn)?shù)英文字?jǐn)?shù)英文19641964單詞，單詞，1144311443字符；中文字符；中文38143814漢字漢字出處出處CALLAHANCALLAHANCAROLYN,CAROLYN,JAREDJAREDSOILEAUSOILEAUDOESDOESENTERPRISEENTERPRISERISKRISKMANAGEMENTMANAGEMENTENHANCEENHANCEOPERATINGOPERATINGPERFORMANCEJADVANCESPERFORMANCEJADVANCESININACCOUNTING2017,ACCOUNTING2017,3737122122139139外文文獻(xiàn)外文文獻(xiàn)DOESENTERPRISERISKMANAGEMENTENHANCEOPERATINGPERFORMANCEABSTRACTTHECOMMITTEEOFSPONSORINGORGANIZATIONSCOSOENTERPRISERISKMANAGEMENTERMFRAMEWORKCOSOERMINDICATESTHATTHEDEVELOPMENTOFANENTERPRISEWIDERISKASSESSMENTANDMANAGEMENTPROCESSISDESIGNEDTO“PROVIDEREASONABLEASSURANCEREGARDINGTHEACHIEVEMENTOFENTITYOBJECTIVES”WEEXAMINETHISISSUEANDHYPOTHESIZETHATFIRMSWITHMATUREERMPROCESSESSHOULDACHIEVEGREATEROPERATIONALPERFORMANCETHANTHOSEWITHLESSMATURERISKMANAGEMENTPROCESSESTHISSTUDYRELIESONINTERNALAUDITFUNCTIONMANAGEMENTSURVEYRESPONSESMATCHEDWITHARCHIVALFIRMLEVELDATATOGAINABETTERUNDERSTANDINGOFTHEEXPECTEDOPERATINGPERFORMANCEIMPACTOFTHEMULTISTAGEERMIMPLEMENTATIONPROCESSAFTERCONTROLLINGFORBOARDGOVERNANCEANDOTHERKNOWNEFFECTS,WEFINDTHATFIRMSWITHHIGHERLEVELSOFERMPROCESSMATURITYARECHARACTERIZEDBYHIGHEROPERATINGPERFORMANCETHANTHEIRINDUSTRYPEERSUTILIZINGPERFORMANCEMETRICSCLOSELYRELATEDTOTHEEARNINGSPROCESSOURSTUDYPROVIDESSUPPORTFORTHELINKAGEOFENHANCEDOPERATINGPERFORMANCEASSOCIATEDWITHTHEMATURITYOFERMPROCESSESANDSUGGESTSOTHERPOTENTIALAREASOFERMRESEARCHKEYWORDSENTERPRISERISKMANAGEMENTOPERATINGPERFORMANCECORPORATEGOVERNANCETONELLO2007CONTENDSTHATANEFFECTIVEERMIMPLEMENTATIONCONSIDERSTHECONSEQUENCESOFDOWNSIDERISKNEGATIVECONSEQUENCESOFEVENTSANDMETHODSFORMITIGATINGORAVOIDINGSUCHRISK,ASWELLASIDENTIFICATIONANDANALYSISOFUPSIDERISKFREQUENTLYREFERREDTOASOPPORTUNITIESTONELLO2007SUGGESTSTHATERMATTEMPTSTOBALANCEOPTIMIZETHETHREATSANDOPPORTUNITIESTHATMAYLEADTOCOSTREDUCTIONSTHROUGHTHEINCREASEDINTEGRATIONOFRISKASSESSMENTANDMANAGEMENTTHISWOULDLEADTOMOREPROFITABLEINVESTMENTDECISIONSANDAMOREOBJECTIVEBASISFORRESOURCEALLOCATIONTHESECOSTREDUCTIONSANDIMPROVEDINVESTMENTDECISIONSINCREASEFIRMCASHFLOWSANDCANPROVIDEADDITIONALOPERATIONALBENEFITSCONSISTENTWITHTHISLINEOFREASONING,PAGACHANDWARR2010ANDTONELLO2007SUGGESTTHATBENEFITSOFBALANCINGTHEENTIRESETOFFIRMRISKLEADSTOLESSVOLATILEEARNINGSTHATAREASSOCIATEDWITHLOWERSTOCKPRICEVOLATILITYMORERECENTLY,USINGACROSSSECTIONOFFINANCIALSECTORFIRMS,BAXTERETAL2013FINDTHATSTANDARDCHEN,CHENG,HWANG,2005ASURVEYBASEDSTUDYBYTHEMILLIMANRISKINSTITUTE2014INDICATESTHATFORERMTRENDSETTERS,THETOP5WAYSERMCREATESVALUEFORFIRMSINCLUDEIMPROVEDPERFORMANCEMANAGEMENT,IMPROVEDRISKADJUSTEDDECISIONMAKING,ENHANCEDBOARDOVERSIGHT,IMPROVEDCAPITALEFFICIENCIES,ANDHIGHERQUALITYOFSTRATEGICPLANNINGWITHTHEEXCEPTIONOFCAPITALEFFICIENCY,THEOTHERFOURMEASURESARENOTREADILYCAPTUREDFROMPUBLICINFORMATIONASARESULT,WEFOCUSONRETURNONASSETSANDEQUITYPRIOR

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簡介：SEEDISCUSSIONS,STATS,ANDAUTHORPROFILESFORTHISPUBLICATIONATHTTPS//WWWRESEARCHGATENET/PUBLICATION/313970973THEIMPACTOFGREENSUPPLYCHAINMANAGEMENTINSMALLTOMEDIUMENTERPRISESCROSSSECTIONALEVIDENCEARTICLEFEBRUARY2017DOI104102/JTSCMV11I0270CITATION1READS902AUTHORS,INCLUDINGSOMEOFTHEAUTHORSOFTHISPUBLICATIONAREALSOWORKINGONTHESERELATEDPROJECTSSUSTAINABILITYVIEWPROJECTASPHATMUPOSHIVAALUNIVERSITYOFTECHNOLOGY11PUBLICATIONS2CITATIONSSEEPROFILEALLCONTENTFOLLOWINGTHISPAGEWASUPLOADEDBYASPHATMUPOSHION27MARCH2017THEUSERHASREQUESTEDENHANCEMENTOFTHEDOWNLOADEDFILEPAGE2OF11ORIGINALRESEARCHHTTP//WWWJTSCMCOZAOPENACCESSOFSMESINSOUTHAFRICAFAILTOSUSTAINOPERATIONSBEYONDONEYEARPEYPERLEEETAL2012ZHUETAL2012PROPONENTSOFGSCMEGAHILIUETAL2011RETTIEETAL2012PERCEIVETHATTHEADOPTIONANDIMPLEMENTATIONOFGSCMSTRATEGIESRESULTSINPERTINENTPAYBACKSTHATINCLUDEOPERATIONALEFFICIENCY,MARKETSHAREGROWTH,FINANCIALPERFORMANCE,COSTREDUCTION,CORPORATEIMAGEANDENVIRONMENTALSUSTAINABILITY,AMONGOTHERSHOWEVER,INORDERTOPROFFERGSCMASASTRATEGICOPTIONINSMES,THERELATIONSHIPBETWEENGSCMANDSMEPERFORMANCECLUSTERSSUCHASFINANCIALPERFORMANCE,COMPETITIVEADVANTAGE,STAKEHOLDERSATISFACTION,RESOURCEMOBILISATION,ANDOVERALLGOALACCOMPLISHMENTNEEDSTOBEEXAMINEDTHISWILLPROVIDETHESPRINGBOARDFORSMESINSOUTHAFRICATOFULLYADOPTGSCMASASTRATEGICOPTIONTHISSTUDYARGUESTHATGSCMISAPOTENTIALSTRATEGICOPTIONFORSMESPREVIOUSSTUDIESCONDUCTEDONSMESINSOUTHAFRICAEGCANTPERKSAHICARTERGOVINDANGOLICICWISNER,TANZACHARIAETAL2009ZHU,SARKISANDLAI2008SUGGESTTHATGSCMENHANCESOPERATIONALEFFICIENCYTHROUGHCOSTREDUCTION,IMPROVEDPRODUCTQUALITYANDFASTERPRODUCTIONLEADTIMESGSCMENHANCESSUPPLYCHAINCOLLABORATIONBYINCREASINGTRUST,OPENCOMMUNICATIONANDMUTUALCOOPERATIONAMONGVALUECHAINMEMBERSZACHARIAETAL2009CHINETAL2015ADDTHATTHEOVERALLBENEFITSOFGSCMAREENVIRONMENTALSUSTAINABILITYANDFINANCIALPERFORMANCEMOREOVER,URBANANDNAIDOO2012OPINETHATTHEKEYSMESBENEFITSTHATACCRUEFROMGSCMIMPLEMENTATIONINCLUDELOWPRODUCTIONCOSTS,SHORTERORDERCYCLESANDLEADTIMES,MARKETSHAREGROWTH,PRODUCTQUALITYANDGOODCORPORATEIMAGETHEREFORE,GSCMHASEVOLVEDTOBECOMEAKEYPRACTICETHATBENEFITSORGANISATIONSINNUMEROUSWAYSGREENSUPPLYCHAINMANAGEMENTPRACTICESGSCMPRACTICESCONSISTOFASETOFGREENVALUECHAINADDITIONPROCESSESSUCHASGREENLOGISTICS,GREENMANUFACTURINGANDGREENPROCUREMENTCHINETAL2015NINLAWANETAL2010INESSENCE,THEADOPTIONOFGSCMPRACTICESREDIRECTSTHEFUNCTIONALAREASOFTHEORGANISATION,ASILLUSTRATEDINTABLE1