Örgütlerde kurumsal risk yönetimi uygulama düzeyinin öncülleri üzerine bir araştırma
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Date
2019-05-15
Authors
Şener, Mert Mehmet
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
Bütün örgütler temelde bir varlık amacına sahiptirler. Kâr amacı gütmeyen örgütler bir tarafa bırakılırsa, her örgüt ticari faaliyetlerinin ve kârlılığının devamını arzu eder. Günümüz dünyasında birçok örgüt farklı faktörlerden kaynaklanan tehditlerle yüzleşmektedir. Bu tehditler içeriden veya dışardan kaynaklanabilecek çeşitli risklerdir. Bu riskleri yönetmek geleneksel anlamda büyük ya da küçük birçok örgüt tarafından gerçekleştirilmektedir. Herhangi bir örgütün stratejik yönetiminin merkezindeki parça olan risk yönetimi, son yıllarda daha entegre bir bakış açısıyla “Kurumsal Risk Yönetimi (KRY)” yapısına dönüşmüş ve giderek artan bir ilgi düzeyine maruz kalmıştır. KRY, örgüt faaliyetlerinden ya da dış faktörlerden kaynaklanan riskleri tahmin etmek, anlamak ve tedavi etmek amacıyla tüm kurum çapında sürekli ve metodik olarak ele alan bir araçtır. Yazında KRY ile alakalı çalışmalar mevcuttur. Ancak örgütlerde KRY uygulanmasının hangi faktörlere bağlı olduğu, örgütlerin neden bu sistemi hayata geçirdiği sorularına cevap bulmuş sadece birkaç çalışma bulunmuştur. Çalışmanın birinci bölümünde, risk kavramı, risk ve risk yönetimi çeşitleri anlatılmış, ikinci bölümde KRY kavramı, ilişkili diğer kavramlar, KRY uygulama süreci ve KRY bileşenleri ele alınmıştır. Son bölümde ise KRY varlığının öncülleri olarak kabul edilen faktörler açıklanmıştır. Bursa şehrinde ilk 250 şirket arasında yer alan 62 şirketle gerçekleştirilen anket çalışmasının bulguları; örgütlerin cirosunun ve merkezileşme derecesinin artmasının örgütlerin KRY uygulama düzeylerini olumlu yönde etkilediğini ortaya koymaktadır. Öte yandan; örgütün kârlılığı, bağımsız denetim firmalarınca v denetlenme durumu ve coğrafi çeşitlenmesinin ise örgütün KRY uygulama düzeyi üzerinde herhangi bir etkisinin bulunmadığı tespit edilmiştir.
All organizations basically have a purpose of existing. Except for non-profit organizations, each business organization wishes to continue its commercial activities and profitability. In today's world, many businesses face threats which occur from different sources. These threats are the various risks that may arise internally or externally. These risks are managed by many large or small enterprises in traditional way. Risk management, which can be acceptable as a center of strategic management in any organizations, has recently been transformed into an Enterprise Risk Management (ERM) structure with a more integrated perspective and has been exposed to a growing level of interest. ERM is a tool that continually and methodically addresses all corporate risks in order to estimate, understand and treat risks arising from operating activities or external factors. In the literature, there are studies related to ERM. However, only a few studies have found answers to the question of what factors the implementation level of ERM are based on and why businesses implement this system. In the first part of the study, the concept of risk, the types of risk and risk management were explained. In the second part, the concept of ERM, other related concepts, ERM implementation process and components of ERM were explained. In the last section, the factors that are accepted as the precursors of the existence of ERM were explained. vi The research was conducted with 62 firms that are counted among the first 250 firms of Bursa. The findings revealed that when revenue and centralization degree of organizations are increased, implementation level of ERM in these organizations are also increased. However, the findings also showed that there were no effects of profitability and geographical differentiation degrees of organizations on their ERM implementation levels.
All organizations basically have a purpose of existing. Except for non-profit organizations, each business organization wishes to continue its commercial activities and profitability. In today's world, many businesses face threats which occur from different sources. These threats are the various risks that may arise internally or externally. These risks are managed by many large or small enterprises in traditional way. Risk management, which can be acceptable as a center of strategic management in any organizations, has recently been transformed into an Enterprise Risk Management (ERM) structure with a more integrated perspective and has been exposed to a growing level of interest. ERM is a tool that continually and methodically addresses all corporate risks in order to estimate, understand and treat risks arising from operating activities or external factors. In the literature, there are studies related to ERM. However, only a few studies have found answers to the question of what factors the implementation level of ERM are based on and why businesses implement this system. In the first part of the study, the concept of risk, the types of risk and risk management were explained. In the second part, the concept of ERM, other related concepts, ERM implementation process and components of ERM were explained. In the last section, the factors that are accepted as the precursors of the existence of ERM were explained. vi The research was conducted with 62 firms that are counted among the first 250 firms of Bursa. The findings revealed that when revenue and centralization degree of organizations are increased, implementation level of ERM in these organizations are also increased. However, the findings also showed that there were no effects of profitability and geographical differentiation degrees of organizations on their ERM implementation levels.
Description
Keywords
Risk yönetimi, Risk management, Kurumsal risk yönetimi, Kurumsal risk yönetimi öncülleri, Türkiye, Enterprise risk management, Turkey, Determinants of enterprise risk management
Citation
Şener, M. M. (2019). Örgütlerde kurumsal risk yönetimi uygulama düzeyinin öncülleri üzerine bir araştırma. Yayınlanmamış yüksek lisans tezi. Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.