جستجوی مقالات مرتبط با کلیدواژه "system thinking" در نشریات گروه "حسابداری"

Systems thinking is a paradigm or a holistic pattern that is based on the superior of a whole on an element. In this thinking, the behavior of a system is not dependent on its elements but, it is a reflective of the relationship between its elements. COSO ERM consists of eight interrelated components and each of them, can be influenced by a systems thinking perspective. A benefit of systems thinking is that not only can enable the analysis of the eight components, but it can also enable the entire COSO ERM model to be considered holistically as a single analytical construct.
The main objectives of this paper, are to advocate incorporating a systems thinking perspective into traditional ERM frameworks and identify research opportunities associated with systems thinking and ERM. Given the limitations of existing ERM processes, tackling complex risks in an organization requires new approaches and ideas and systems thinking approach to ERM, facilitates the examination of organizational complexity and uncertainty and provides clarity on threats to the organization.