From Strategy to Operational Decision-Making in Banks: The Significance of Technical, Organizational and Cognitive Integration
Syftet med studien är att undersöka hur och varför de olika dimensionerna av integration (teknisk, organisatorisk och kognitiv), som sammanför både strukturer och aktörer, individuellt och kollektivt påverkar samordningen mellan beslutsfattande på strategisk och operativ nivå i organisationer.
Grundinformation
- Period: 2019-01-01 – 2025-12-31
- Finansiär: Svenska Revisionsakademin
Beskrivning
One of the key lessons from the 2007/08 financial crisis is that weakly integrated control systems, and reporting processes can have significant negative implications for strategic, tactical and operational decision-making, as well as financial reporting quality. This hard-earned lesson has led to a growing interest amongst practitioners and academics in the relationships between three closely interrelated concepts: enterprise risk management; management control systems and; financial reporting processes.
The purpose of this explorative study is to examine how and why the different dimensions of integration (technical, organizational and, cognitive), which bring together both structures and actors, individually and collectively influence coordination between strategic and operational level decision-making in organizations.
The outcomes from this explorative study will provide valuable input in phase two of what is a comprehensive research programme described separately under the project heading ‘Integrated Reporting and Control: Bridging Technical, Organizational and Behavioral Domains’.
Relaterade publikationer
Crawford, J., Kastrup, T., & Monazzam, A. (2024). Advanced digital technologies and sustainability assurance: Evidence from Sweden. In Auditing Transformation (1st ed., Vol. 1, pp. 180–202). Routledge.
Crawford, J., & Lindvall, J. (2022). Leveraging digital technologies in Enterprise Risk Management. In Management and Information Technology after Digital Transformation (1st ed., pp. 159–171). Routledge. https://doi.org/10.4324/9781003111245-18