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引用次数: 5
摘要
本研究的目的是探讨企业风险管理(ERM)与公司伦理之间的关系,以了解风险管理在改善公司伦理方面的核心作用。采用李克特5分制问卷对某保险机构122名员工进行调查。道德水平是通过对高层管理人员、中层管理人员和非管理人员的诚信、可信度和尊重程度等问题来衡量的。测量伦理水平的仪器的总体Cronbach 's alpha为0.865,表明该仪器具有高信度。采用回归分析确定ERM控制与伦理水平之间的关系,其F值为0.268 (p值0.607),表明ERM控制与伦理水平之间没有关系。还确定了道德和合规相关的问题没有被组织完全接受。这意味着保险公司处于“名义”风险管理水平,风险管理活动不协调,自上而下。由于风险管理研究所(Institute of risk Management)认为,公司治理不善导致的道德风险暴露是导致南非(以及国际上)许多企业失败的关键因素,因此探索性发现可以刺激领导层制定政策,以减轻治理不善和风险,因为这将使所有利益相关者受益。
Enterprise risk management and company ethics: The case of a short-term insurer in South Africa
The aim of this study was to investigate the relationship between enterprise risk management (ERM) and company ethics, so as to understand the central role of risk management in improving company ethics. A 5-point Likert scale questionnaire was used to survey all 122 employees of an insurance organization. The level of ethics was measured by posing questions on the integrity, trustworthiness, and level of respect for top management, middle management, and non-management. The overall Cronbach’s alpha for the instrument measuring the level of ethics was 0.865, indicating that the instrument was highly reliable.The relationship between ERM controls and the level of ethics was determined using regression analysis, which produced a F value of 0.268 (p-value 0.607), which implied that there is no relationship between ERM controls and the level of ethics. It was also ascertained that ethics and compliance-related issues are not fully embraced by the organization. This implied that the insurance company is at a level of “nominal” risk management with uncoordinated, top-down risk management activities.Since ethics risk exposure resulting from poor corporate governance has been identified by the Institute of Risk Management as being a key contributor to many business failures in South Africa (and internationally), the exploratory findings can stimulate the leadership to institute polices to mitigate poor governance and risk as this will benefit all stakeholders.