تفکر سیستمی و کاربردهای آن در مدیریت ریسک واحد تجاری مطابق با کوزو

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشیار و عضو هیات علمی دانشگاه تهران

2 دانشجوی دکتری حسابداری دانشگاه تهران

چکیده

تفکر سیستمی پارادایم یا الگویی کلی است که بر مبنای برتری کل به جزء، پایه گذاری شده است. در چنین تفکری، رفتار یک سیستم به رفتار مجزای عناصر آن وابسته نیست، بلکه انعکاسی از چگونگی ارتباط اجزای آن است. مدیریت ریسک واحد تجاری مطابق با کوزو، از هشت مولفه که دارای ارتباط با یکدیگر می­باشند، تشکیل شده است و هر کدام از آنها می­تواند تحت تأثیر تفکر سیستمی قرار بگیرد. مزیت تفکر سیستمی این است که نه تنها می­تواند هشت مولفه را مورد تحلیل قرار دهد، بلکه این توانایی را ایجاد می­کند تا مدل مدیریت ریسک واحد تجاری، در یک سازه تحلیلی واحد و نگاهی کل­نگرانه مورد ملاحظه قرار گیرد. اهداف اصلی این مقاله، حمایت از بکارگیری تفکر سیستمی موفق در چارچوب مدیریت ریسک واحد تجاری کوزو و همچنین شناسایی فرصت­های پژوهشی مرتبط با تفکر سیستمی و مدیریت ریسک واحد تجاری می­باشد. با توجه به محدودیت­های موجود در فرایند مدیریت ریسک واحد تجاری، رویکرد تفکر سیستمی به آن باعث تسهیل بررسی عدم اطمینان و پیچیدگی­های سازمان می­شود و تصویری واضح­تر نسبت به تهدید­های سازمان فراهم می ­کند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO

نویسندگان [English]

  • sasan mehrani 1
  • omid akhoundi 2
1 Associate prof. and faculty member of tehran university
2 Ph.D. Student in Accounting, Tehran University
چکیده [English]

Systems thinking is a paradigm or a holistic pattern that is based on the superior of a whole on an element. In this thinking, the behavior of a system is not dependent on its elements but, it is a reflective of the relationship between its elements. COSO ERM consists of eight interrelated components and each of them, can be influenced by a systems thinking perspective. A benefit of systems thinking is that not only can enable the analysis of the eight components, but it can also enable the entire COSO ERM model to be considered holistically as a single analytical construct. The main objectives of this paper, are to advocate incorporating a systems thinking perspective into traditional ERM frameworks and identify research opportunities associated with systems thinking and ERM. Given the limitations of existing ERM processes, tackling complex risks in an organization requires new approaches and ideas and systems thinking approach to ERM, facilitates the examination of organizational complexity and uncertainty and provides clarity on threats to the organization.

کلیدواژه‌ها [English]

  • System thinking
  • COSO Enterprise Risk Management
  • Risk management
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