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Management Control & Risk Management Integration - An Empirical Study of Swedish Banks

Graff, Alexandra LU and Borgström, Olivia (2020) BUSN79 20201
Department of Business Administration
Abstract (Swedish)
The research area of management control and risk management is relatively novel, especially in the integration aspect of the two. The regulated environment of banks is of interest to this topic due to an already existing high extent of risk management within the organizations. This study uses theoretical foundations of established management control systems and risk management factors, aiming to gain insight into whether banks integrate the two. Another aspect this study takes into consideration is the role strategy and size plays in the design of control and risk management systems. For this part, the number of employees and three types of strategies are used as a measurement method. The study is of a qualitative nature utilizing a survey... (More)
The research area of management control and risk management is relatively novel, especially in the integration aspect of the two. The regulated environment of banks is of interest to this topic due to an already existing high extent of risk management within the organizations. This study uses theoretical foundations of established management control systems and risk management factors, aiming to gain insight into whether banks integrate the two. Another aspect this study takes into consideration is the role strategy and size plays in the design of control and risk management systems. For this part, the number of employees and three types of strategies are used as a measurement method. The study is of a qualitative nature utilizing a survey approach focusing on five controls and three types of risk. We conclude that the banks that participated in our thesis, integrated risk management and management control systems in their everyday operations. Furthermore, the variables size and strategy had an effect on the level of integration. (Less)
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author
Graff, Alexandra LU and Borgström, Olivia
supervisor
organization
course
BUSN79 20201
year
type
H1 - Master's Degree (One Year)
subject
keywords
Risk management, Management control system, MCS, Banks, Strategy, Size, Integration
language
English
id
9024710
date added to LUP
2020-08-21 14:05:26
date last changed
2020-08-21 14:05:26
@misc{9024710,
  abstract     = {{The research area of management control and risk management is relatively novel, especially in the integration aspect of the two. The regulated environment of banks is of interest to this topic due to an already existing high extent of risk management within the organizations. This study uses theoretical foundations of established management control systems and risk management factors, aiming to gain insight into whether banks integrate the two. Another aspect this study takes into consideration is the role strategy and size plays in the design of control and risk management systems. For this part, the number of employees and three types of strategies are used as a measurement method. The study is of a qualitative nature utilizing a survey approach focusing on five controls and three types of risk. We conclude that the banks that participated in our thesis, integrated risk management and management control systems in their everyday operations. Furthermore, the variables size and strategy had an effect on the level of integration.}},
  author       = {{Graff, Alexandra and Borgström, Olivia}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Management Control & Risk Management Integration - An Empirical Study of Swedish Banks}},
  year         = {{2020}},
}