Eldorado Collection:http://hdl.handle.net/2003/1882024-03-28T15:25:24Z2024-03-28T15:25:24ZRisikomanagement in Nonprofit-OrganisationenBroweleit, Tobiashttp://hdl.handle.net/2003/340802015-08-12T20:06:46Z2014-01-01T00:00:00ZTitle: Risikomanagement in Nonprofit-Organisationen
Authors: Broweleit, Tobias
Abstract: Der effektive Umgang mit Risiken ist von strategischer und operativer Bedeutung für das reibungslose Funktionieren einer jeden Organisation. Obwohl in den letzten Jahrzehnten in der Literatur eine intensive Beschäftigung mit Risikomanagement in erwerbswirtschaftlichen Unternehmen stattgefunden hat, befindet sich die wissenschaftliche Beschäftigung mit Nonprofit-Organisationen noch in ihren Anfängen. Forschungsaktivitäten sind vor allem gefragt um zu erschließen, warum manche Nonprofit-Organisationen eher geneigt sind Methoden des Risikomanagement zu implementieren als andere und welche internen und externen Faktoren sie dazu motivieren, sich systematisch mit dem Risikophänomen auseinanderzusetzen. Dabei gilt es, die spezifischen und charakteristischen Merkmale, die Nonprofit-Organisationen von erwerbswirtschaftlichen Unternehmen abgrenzen, zu berücksichtigen. Ausgehend von einem integrierten Bezugsrahmen, der auf den Erkenntnissen des Institutionalismus und des Ressourcen-Dependenz-Ansatzes basiert, untersucht die vorliegende Dissertation in einer Feldstudie organisationale Faktoren, die den Umfang und Grad der Risikomanagement-Implementation in gemeinnützigen Organisationen beeinflussen. In einem Umfeld, in dem große Nonprofit-Organisationen in Deutschland und Großbritannien mit sehr unterschiedlichen regulatorischer Rahmenbedingungen konfrontiert sind, werden Daten in Form von semi-strukturierten Experteninterviews in 30 Organisationen in beiden Ländern erhoben. Die Ergebnisse unterstreichen nicht nur die Bedeutung des Regulators, der Finanzierungsquellen und die Auswirkungen der Organisationsgröße, sondern zeigen auch einen Zusammenhang zwischen dem Grad der Professionalisierung der Organisation und dem Umfang der Risikomanagement-Implementation. Der Einfluss von kritischen Ressourcengebern sowie die Mechanismen koerziver, normativer und mimetischer Isomorphismen können dokumentiert werden.; Effective risk management is of strategic an operational importance for any organization. Although an extensive body of literature has emerged on risk management in the for-profit sector, research on risk management among nonprofits is still in its early stages. Further research is especially needed to better understand why some nonprofits embrace risk management practices more readily than others and what internal and external factors motivate a more systematic approach to risk management. Such an analysis must also take into consideration the distinguishing characteristics of nonprofits relative to their for-profit counterparts. Drawing on an integrated framework of institutional and resource dependence theory, this dissertation employs an in-depth field study to explore organizational factors influencing the level of risk management adoption in nonprofits. Because large nonprofit organizations in Germany and the United Kingdom operate in a unique regulatory environment, data for this analysis was gathered via semi-structured expert interviews with representatives from 30 organizations in both countries. Findings highlight the role of the regulator, sources of funding, strategic positioning, and organizational size. Additionally, a link between the degree of professionalism of the organization and the degree of its adoption of risk management practices can be shown. Pressures and influences from critical resource providers as well as effects of coercive, normative, and mimetic isomorphism are documented.2014-01-01T00:00:00ZArab management accounting systems under the influence of their cultureDik, Roulahttp://hdl.handle.net/2003/276382015-08-12T23:11:22Z2011-03-04T00:00:00ZTitle: Arab management accounting systems under the influence of their culture
Authors: Dik, Roula
Abstract: Due to globalization, business opportunities can be established in new countries more than ever before. The Arab countries are gaining more attention as emerging markets in global business. Applying managerial accounting on a global basis requires an understanding of the cultural aspects of the countries. Arabic culture has a long history on the one hand and contradicts the Western cultures sharply on the other hand.
Research on comparative management accounting (CMA) emerged in the early 1990s. Recently, research on transitional economies is focusing on management accounting practice in these emerging markets, but only a small proportion of this research deal with some aspects of Arab management accounting and control systems. Thus, the relative lack of attention paid to Arab culture in relation to management accounting is quite significant. The research explores the characteristics of management accounting systems in the Arab World. Thus, this research explores the role of management accounting in Arab companies in decision-making, strategic planning, control, and performance measurement. In addition, this research examines the impact of Arab culture on their MASs specifically. Furthermore, the Anglo-American countries have a particular importance and significant influences on the Arab World. Hence, this research compares some aspects of Arab MASs with Anglo-American MASs.
A qualitative field study is an essential part of the research methodology in order to identify the scope of management accounting and generate evidence from the field. The data will be gathered primarily through open-ended, face-to-face interviews from three different Arab countries. In addition, an in-depth case study is conducted on a Sharia-compliant company, which represents a special kind of Arab companies. Furthermore, the cross-sectional data analyses are based on different dimensions derived from the theoretical framework.
The results reveal that the finance department in Arab companies carries out financial and managerial accounting tasks. Arab companies can be also characterized by short-term budgeting. In addition, Arab companies use traditional instruments in management accounting and performance evaluation. The empirical results show the limited role of management accounting in Arab companies, especially in terms of strategic decisions. The findings affirm that culture is an ultimate factor influencing Arab MASs. Furthermore, the findings indicate that Arab management accounting practice is influenced by the Anglo-American MA knowledge and institutions. The study also points to the importance of organizational culture on MASs in Arab companies. Importing international knowledge and improving the education and training in field of MA will help Arab companies in developing their MASs.2011-03-04T00:00:00Z