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Enterprise risk management: an institutional work perspective

Mirna Jabbour et al.

Accounting Forum2025https://doi.org/10.1080/01559982.2024.2439640article
AJG 3ABDC A
Weight
0.41

Abstract

This study examines the ongoing interrelated work (distributed agency) of risk managers and other professionals as ERM develops over time from an institutional work perspective. Using a single case study within a large UK insurance company, this study shows ERM development depends on the engagement of other professionals and risk managers, bringing diverse skill sets to the process in different types of institutional work, such as educating, policing, and valourising. It identifies organisational restructuring, role reconfiguration, and trust work as elements of the micro-sociological practices in ERM institutionalisation. This study contributes to the current literature by providing an account of the institutional work conducted by other professionals alongside the risk team to coordinate and embed ERM. It is also a longitudinal study in a financial institution context, which has been and continues to be under researched.

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https://doi.org/https://doi.org/10.1080/01559982.2024.2439640

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@article{mirna2025,
  title        = {{Enterprise risk management: an institutional work perspective}},
  author       = {Mirna Jabbour et al.},
  journal      = {Accounting Forum},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/01559982.2024.2439640},
}

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Enterprise risk management: an institutional work perspective

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.