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The Effect of Business Strategy and Stock Market Listing on the Use of Risk Assessment Tools

The Effect of Business Strategy and Stock Market Listing on the Use of Risk Assessment Tools

Copyright: © 2018 |Pages: 24
ISBN13: 9781522539872|ISBN10: 1522539875|EISBN13: 9781522539889
DOI: 10.4018/978-1-5225-3987-2.ch007
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MLA

Filippo Zanin, et al. "The Effect of Business Strategy and Stock Market Listing on the Use of Risk Assessment Tools." Management Control Systems in Complex Settings: Emerging Research and Opportunities, IGI Global, 2018, pp.145-168. https://doi.org/10.4018/978-1-5225-3987-2.ch007

APA

F. Zanin, E. Comuzzi, & A. Costantini (2018). The Effect of Business Strategy and Stock Market Listing on the Use of Risk Assessment Tools. IGI Global. https://doi.org/10.4018/978-1-5225-3987-2.ch007

Chicago

Filippo Zanin, Eugenio Comuzzi, and Antonio Costantini. "The Effect of Business Strategy and Stock Market Listing on the Use of Risk Assessment Tools." In Management Control Systems in Complex Settings: Emerging Research and Opportunities. Hershey, PA: IGI Global, 2018. https://doi.org/10.4018/978-1-5225-3987-2.ch007

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Abstract

This chapter includes an empirical study aimed at exploring the effect of business strategy and stock market listing on the use of risk assessment tools. The study is based on a sample of large manufacturing firms. First, drawing from academic literature, the chapter provides an overview of risk management, regarded as the set of principles, frameworks and processes for managing risk, and considered as a critical aspect of MCS. Then, following a congruence approach as a form of contingency fit, research hypotheses are developed, focusing on two separate relationships: the relationship between business strategy and the use of risk assessment tools and the relationship between stock market listing and the use of risk assessment tools. Results reveal that the use (and the perceived usefulness) of risk assessment tools are not affected by business strategy, while an association is found between the use of risk assessment tools (and the perceived usefulness of risk maps) and stock market listing.

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