Riscos estratégicos. Estudo das medidas de tratamento implementadas pelas grandes empresas privadas de Antioquia, Colômbia
Publicado
Dec 5, 2018
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Isabel Jaraba
http://orcid.org/0000-0003-3734-8783
María Antonia Nuñez
http://orcid.org/0000-0002-1246-5361
Eduart Villanueva
http://orcid.org/0000-0003-4545-4025
http://orcid.org/0000-0003-3734-8783
María Antonia Nuñez
http://orcid.org/0000-0002-1246-5361
Eduart Villanueva
http://orcid.org/0000-0003-4545-4025
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Resumo
As mudanças enfrentadas pelas organizações podem colocar em risco o desenvolvimento normal e afetar o cumprimento de objetivos e metas. Portanto, é de vital importância para elas administrar esses riscos adequadamente mediante processos de identificação, avaliação e tratamento. O objetivo desta pesquisa foi analisar como as medidas de tratamento utilizadas pelas grandes empresas privadas de Antioquia permitem desenvolver conhecimento que faculta os diretivos na tomada de decisões a contribuir ao acréscimo das organizações. Para cumprir esse intuito realizou-se um estudo de carácter qualitativo, no que foram examinadas diferentes fontes de informação documental relacionadas com o tema, a fim de obter instrumentos e ferramentas que permitissem a apropriação de conhecimento. Igualmente, aplicaram-se entrevistas semiestruturadas a diretivos seniores de empresas que possuem uma estrutura de administração de riscos estratégicos. Os resultados desta pesquisa fornecem conhecimento sobre as medidas de tratamento de risco estratégico.
Keywords
strategic risks, strategic risk management, treatment measures, big private companiesriesgos estratégicos, administración de riesgos estratégicos, medidas de tratamiento, grandes empresas privadas.riscos estratégicos, administração de riscos estratégicos, medidas de tratamento, grandes empresas privadas
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Andersen, T. J. y Schroder, P. W. (2010). Strategic Risk Management Practice: How to Deal with Major Corporate Exposures. Cambridge, United Kingdom: Cambridge University Press.
Andrews, K. (1984). El concepto de estrategia de la empresa. Madrid: Ediciones Orbis.
AS NZS (2004). Australian/New Zealand Standard, Risk Management.
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Byrne, P. y Durant-Law, G. (2007). A Strategic Risk Based Approach to Regulating Technologies and Vulnerabilities. In Technology and Society, 2007. ISTAS 2007. IEEE International Symposium on (pp. 1-11). IEEE.
Calandro, J. (2015). A Leader’s Guide to Strategic Risk Management. Strategy & Leadership, 43 (1), 26-35.
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Edwards, J. S. y Taborda, E. R. (2016). Using Knowledge Management to Give Context to Analytics and Big Data and Reduce Strategic Risk. Procedia Computer Science, 99, 36-49.
Eisenhardt, K. (1989). Building eories from Case Study Research. Academy of Management Review, 14 (4), 532-550.
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Frigo, M. L. y Anderson, R. J. (2011). Strategic Risk Management: A Foundation for Improving Enterprise Risk Management and Governance. Journal of Corporate Accounting & Finance, 22 (3), 81-88.
Frigo, M. L. y Anderson, R. J. (2009). Strategic Risk Assessment. Strategic finance, 25-33.
Greening, D. W., Barringer, B. R. y Macy, G. (1996). A Qualitative Study of Managerial Challenges Facing Small Business Geographic Expansion. Journal of Business Venturing, 11 (4), 233-256.
Hardy, C. y Maguire, S. (2016). Organizing Risk: Discourse, Power, and “Riskication”. Academy of Management Review, 41 (1), 80-108.
Hernández, R., Fernández, C. y Baptista, P. (2010). Metodología de la investigación (5th ed.). México D.F.: McGraw- Hill.
International Organization for Standardization (ISO) (2018). ISO 31000. Risk Management-Guidelines. Suiza: ISO.
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Johnson, G., Scholes, K., Whittington, R., López, Y. M. y Mazagatos, V. B. (2006). Dirección estratégicaPrenti ce Hall.
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Mohammed, A. y Sykes, R. (2013). Afilado de Gestión Estratégica del Riesgo. Pricewaterhouse Co de http://www.pwc.com/gx/en/governance-risk-compliance-consulting-services/resilience/publications/pdfs/issue1/sharpening_strategic_risk_management.pdf
Osterwalder, A., y Pigneur, Y. (2010). Business model generation: a handbook for visionaries, game challengers. New Yersey: EE.UU.: John Wiley & Sons.
Patton, M. Q. (1990). Qualitative Evaluation and Research Methods. Londres: Sage.
Poj asek, R. B. (2017). Organizational Risk Management and Sustainability: A practical step-by-step EE.UU.: CRC Press.
Porter, M. (1991). La ventaja competitiva de las naciones. Buenos Aires: Vergara.
Rubin, H. y Rubin, I. (1995). Qualitative Interviewing: e Art of Hearing Data. ousand Oaks,
CSlywotzky, A. J. (2008). Riesgo positivo. Bogotá: Norma.
Slywotzky, A. y Drzik, J. (2005). Contrarrestar el mayor de todos los riesgos. Harvard Business ReviewSlywotzky, A. (2004). Exploring the Strategic Risk Frontier. Strategy & Leadership, 32 (6), 11-19.
Song , H. y Yang , S. (2015). Study on Strategic Risk Evaluation Model of Power Grid Enterprise
Evaluation Method. In Logistics, Informatics and Service Sciences (LISS), 2015 International Conference IEEE.
Strauss, A. L. y Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing eory. Book ( Vol. 2nd). ousand Oaks, California : Sage.
Toulabi, M. y Toulabi, A. (2013). Strategic Risk Management with the Approach Huge in BOT PrEnvironmental Biology. Volume 7, Issue 8.
Vargas Jiménez, I. (2012). La entrevista en la investigación cualitativa: nuevas tendencias y retEducación Superior, 3 (1), 119-139.
Yin, R . K. (2003). Case Study Research: Concepts and Methods. ousand Oaks, California : Sage.
Andersen, T. J., Garvey, M. y Roggi, O. (2014). Managing Risk and Opportunity. e Governance of Strategic Risk- Taking. Oxford.
Andersen, T. J. y Schroder, P. W. (2010). Strategic Risk Management Practice: How to Deal with Major Corporate Exposures. Cambridge, United Kingdom: Cambridge University Press.
Andrews, K. (1984). El concepto de estrategia de la empresa. Madrid: Ediciones Orbis.
AS NZS (2004). Australian/New Zealand Standard, Risk Management.
Barney, J. y Arikan, A. (2001). Resource-Based View: Origins and Implications. En M. Hitt, R. Freeman y J. Harrison (eds). e Blackwell Handbook of Strategic Management (pp. 124-188). Malden, Massachusetts: Blackwell.
Beck, U. (2002). La sociedad del riesgo global. Madrid: Siglo Veintiuno.
Bravo, O. y Sánchez, M. (2009). Gestión Integral de Riesgos. Tomo 1. Bogotá: Bravo y Sánchez.
Bromiley, P., Rau, D. y McShane, M. (2016). Can Strategic Risk Management Contribute to Enterprise Risk Management? A Strategic Management Perspective. In T. J. Andersen (Ed.), e Routledge Companion to Strategic Risk Management (pp. 140-156).
Byrne, P. y Durant-Law, G. (2007). A Strategic Risk Based Approach to Regulating Technologies and Vulnerabilities. In Technology and Society, 2007. ISTAS 2007. IEEE International Symposium on (pp. 1-11). IEEE.
Calandro, J. (2015). A Leader’s Guide to Strategic Risk Management. Strategy & Leadership, 43 (1), 26-35.
Colombia, Congreso de la República (2011). Ley 1450, por la cual se expide el Plan Nacional de Desarrollo, 2010-2014. Diario oficial 48102, del 16 de junio. Recuperado de http://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=43101
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management Aligning Risk with Strategy and Performance. Executive Summary, 3.
Creswell, J. W. (2012). Qualitative inquiry and research design: Choosing among five approaches. California: Sage Publications.
Deloitte. (2016). Riesgo Estratégico. La piedra angular para la transformación del riesgo. Recuperado de http://deloitte.wsj.com/riskandcompliance/files/2013/10/exploring_strategic_risk.pdf
Edwards, J. S. y Taborda, E. R. (2016). Using Knowledge Management to Give Context to Analytics and Big Data and Reduce Strategic Risk. Procedia Computer Science, 99, 36-49.
Eisenhardt, K. (1989). Building eories from Case Study Research. Academy of Management Review, 14 (4), 532-550.
Erlandson, D., Harris, E., Skipper, B. y Allen, D. S. (1993). Doing Naturalistic Inquiry, Londres: Sage.
Frigo, M. y Anderson, R. J. (2012). Strategic Risk Management: e New Core Competency. John Wiley & Sons Limited.
Frigo, M. L. y Anderson, R. J. (2011). Strategic Risk Management: A Foundation for Improving Enterprise Risk Management and Governance. Journal of Corporate Accounting & Finance, 22 (3), 81-88.
Frigo, M. L. y Anderson, R. J. (2009). Strategic Risk Assessment. Strategic finance, 25-33.
Greening, D. W., Barringer, B. R. y Macy, G. (1996). A Qualitative Study of Managerial Challenges Facing Small Business Geographic Expansion. Journal of Business Venturing, 11 (4), 233-256.
Hardy, C. y Maguire, S. (2016). Organizing Risk: Discourse, Power, and “Riskication”. Academy of Management Review, 41 (1), 80-108.
Hernández, R., Fernández, C. y Baptista, P. (2010). Metodología de la investigación (5th ed.). México D.F.: McGraw- Hill.
International Organization for Standardization (ISO) (2018). ISO 31000. Risk Management-Guidelines. Suiza: ISO.
Jnr, B. A. y Pa, N. C. (2016). Mitigating Operational, Technical and Strategic Risk in it rough Knowledge Codication Technique. Journal Teknologi, 78 (8-2), 179-192.
Johnson, G., Scholes, K., Whittington, R., López, Y. M. y Mazagatos, V. B. (2006). Dirección estratégicaPrenti ce Hall.
Kaplan, R. S. y Norton, D. P. (2008). e Execution Premium: Linking Strategy to Operations Advantage. Massachusetts: Harvard Business Press.
Knight, F. H. (1921). Risk, Uncertainty and Profit. New York: Hart, Schaffner and Marx.
Louisot, J. P. y Ketcham, C. (2014). Enterprise Risk Management: Issues and Cases. West Sussex, John Wiley and Sons Ltd.
Marshall, B., Cardon, P., Poddar, A. y Fontenot, R. (2013). Does Sample Size Matter in Qualitative Ro f Qualitative Inter views in IS Research. Journal of Computer Information Systems, 54 (1), 11-22.
McConnell. (2016). Strategic Risk Management. London, England: Risk Books.
Mejía, R. (2013). Identificación de riesgos. Medellín: Universidad Eat.
Mejía, R. (2006). Administración de riesgos: Un enfoque empresarial. Medellín: Universidad Eat. Miles, M. B. y Huberman, A. M. (1994). Qualitative Data Analysis: An Expanded Sourcebook. ou Sage Publi cations.
Mohammed, A. y Sykes, R. (2013). Afilado de Gestión Estratégica del Riesgo. Pricewaterhouse Co de http://www.pwc.com/gx/en/governance-risk-compliance-consulting-services/resilience/publications/pdfs/issue1/sharpening_strategic_risk_management.pdf
Osterwalder, A., y Pigneur, Y. (2010). Business model generation: a handbook for visionaries, game challengers. New Yersey: EE.UU.: John Wiley & Sons.
Patton, M. Q. (1990). Qualitative Evaluation and Research Methods. Londres: Sage.
Poj asek, R. B. (2017). Organizational Risk Management and Sustainability: A practical step-by-step EE.UU.: CRC Press.
Porter, M. (1991). La ventaja competitiva de las naciones. Buenos Aires: Vergara.
Rubin, H. y Rubin, I. (1995). Qualitative Interviewing: e Art of Hearing Data. ousand Oaks,
CSlywotzky, A. J. (2008). Riesgo positivo. Bogotá: Norma.
Slywotzky, A. y Drzik, J. (2005). Contrarrestar el mayor de todos los riesgos. Harvard Business ReviewSlywotzky, A. (2004). Exploring the Strategic Risk Frontier. Strategy & Leadership, 32 (6), 11-19.
Song , H. y Yang , S. (2015). Study on Strategic Risk Evaluation Model of Power Grid Enterprise
Evaluation Method. In Logistics, Informatics and Service Sciences (LISS), 2015 International Conference IEEE.
Strauss, A. L. y Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing eory. Book ( Vol. 2nd). ousand Oaks, California : Sage.
Toulabi, M. y Toulabi, A. (2013). Strategic Risk Management with the Approach Huge in BOT PrEnvironmental Biology. Volume 7, Issue 8.
Vargas Jiménez, I. (2012). La entrevista en la investigación cualitativa: nuevas tendencias y retEducación Superior, 3 (1), 119-139.
Yin, R . K. (2003). Case Study Research: Concepts and Methods. ousand Oaks, California : Sage.
Como Citar
Jaraba, I., Nuñez, M. A., & Villanueva, E. (2018). Riscos estratégicos. Estudo das medidas de tratamento implementadas pelas grandes empresas privadas de Antioquia, Colômbia. Cuadernos De Contabilidad, 19(47), 171–181. https://doi.org/10.11144/javeriana.cc19-47.reem
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