5.1. Technologies of enterprise ris

5.1. Technologies of enterprise risk management
In current literature, ERM is often portrayed as a simple
and perhaps even simplistic response to wider societal
demands for accountability (Power, 2004, 2009). In line
with this position, it has been argued that, “demands
precede the account to be given . . . and are constitutive of the social situation even before any answer is given”
(Messner, 2009, p. 928). Following this line of reasoning,
one could expect that enterprise risk managing organizations
pursue an implementation that mimics COSO’s cubic
data-representation, hierarchical organization, and cascading
accounts of information. However, recent research
illustrates that ERM technologies are hardly ever implemented
with generic properties (Arena et al., 2010; Mikes,
2009, 2011).

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5.1. teknologi perusahaan manajemen risikoDalam literatur saat ini, ERM sering digambarkan sebagai sederhanadan mungkin bahkan sederhana respon untuk lebih luas masyarakattuntutan akuntabilitas (kekuatan, 2004, 2009). Dalam garisdengan posisi ini, telah berpendapat bahwa, "tuntutanmendahului account diberi... dan konstitutif situasi sosial bahkan sebelum jawaban diberikan"(Messner, 2009, p. 928). Berikut ini garis penalaran,satu bisa berharap bahwa risiko perusahaan yang mengelola organisasimengejar sebuah implementasi yang meniru COSO's kubikdata-perwakilan, organisasi hierarkis dan cascadingakun informasi. Namun, penelitian terbarumenggambarkan bahwa teknologi ERM hampir tidak pernah dilaksanakandengan sifat generik (Arena et al., 2010; Mikes,2009, 2011).