Risk management in local authorities: an application of Schatzki’s social site ontology

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Risk management in local authorities: an application of Schatzki’s social site ontology. / Bui, Binh; Cordery, Carolyn J.; Wang, Zhichao .

In: British Accounting Review, Vol. 51, No. 3, 01.04.2019, p. 299-315.

Research output: Contribution to journalArticle

Harvard

Bui, B, Cordery, CJ & Wang, Z 2019, 'Risk management in local authorities: an application of Schatzki’s social site ontology' British Accounting Review, vol. 51, no. 3, pp. 299-315. https://doi.org/10.1016/j.bar.2019.01.001

APA

Bui, B., Cordery, C. J., & Wang, Z. (2019). Risk management in local authorities: an application of Schatzki’s social site ontology. British Accounting Review, 51(3), 299-315. https://doi.org/10.1016/j.bar.2019.01.001

Vancouver

Bui B, Cordery CJ, Wang Z. Risk management in local authorities: an application of Schatzki’s social site ontology. British Accounting Review. 2019 Apr 1;51(3):299-315. https://doi.org/10.1016/j.bar.2019.01.001

Author

Bui, Binh ; Cordery, Carolyn J. ; Wang, Zhichao . / Risk management in local authorities: an application of Schatzki’s social site ontology. In: British Accounting Review. 2019 ; Vol. 51, No. 3. pp. 299-315.

Bibtex - Download

@article{19d770b97ed84db1964d9aa64741c3e0,
title = "Risk management in local authorities: an application of Schatzki’s social site ontology",
abstract = "Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations’ ability to manage risks. We draw on Schatzki’s social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable.",
keywords = "Accounting, Practice theory, Qualitative case study, Risk management, Schatzki's social site ontology",
author = "Binh Bui and Cordery, {Carolyn J.} and Zhichao Wang",
note = "{\circledC} 2019, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/",
year = "2019",
month = "4",
day = "1",
doi = "10.1016/j.bar.2019.01.001",
language = "English",
volume = "51",
pages = "299--315",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "3",

}

RIS (suitable for import to EndNote) - Download

TY - JOUR

T1 - Risk management in local authorities: an application of Schatzki’s social site ontology

AU - Bui, Binh

AU - Cordery, Carolyn J.

AU - Wang, Zhichao

N1 - © 2019, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/

PY - 2019/4/1

Y1 - 2019/4/1

N2 - Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations’ ability to manage risks. We draw on Schatzki’s social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable.

AB - Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations’ ability to manage risks. We draw on Schatzki’s social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable.

KW - Accounting

KW - Practice theory

KW - Qualitative case study

KW - Risk management

KW - Schatzki's social site ontology

UR - https://www.sciencedirect.com/science/article/pii/S0890838919300010?via%3Dihub

UR - http://www.scopus.com/inward/record.url?scp=85061672314&partnerID=8YFLogxK

U2 - 10.1016/j.bar.2019.01.001

DO - 10.1016/j.bar.2019.01.001

M3 - Article

VL - 51

SP - 299

EP - 315

JO - British Accounting Review

T2 - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 3

ER -

Employable Graduates; Exploitable Research

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