PhD defence: Anita Meidell
On Wednesday 8 June 2016 Anita Meidell will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
Prescribed topic for the trial lecture
Evolution of enterprise risk management: implications for the development of internal control and auditing practices
Trial lecture
10:15 in Jebsen Centre NHH
Title of the thesis
The Institutionalization of Enterprise Risk Management. The Case of a Large, Global, Oil and Gas Company
Summary
The thesis examines the process of institutionalization of Enterprise Risk Management (ERM) in the empirical setting of an oil and gas company. The series of high-profile business scandals and failures in the 1990-ies and early 2000 followed by the financial crisis in 2008-2009, have increased the focus on ERM. The motivation for the thesis is to address a gap in prior accounting research on risk management by exploring how ERM can be developed over time to something more than a compliance exercise and, in this sense, contribute to value creation in an organization.
The thesis is a historically informed case study, exploring the emergence of ERM practices in Statoil ASA from 1996 to 2015. Statoil was selected as it has a long history of developing ERM practices with a performance rationale. The thesis is based on the analysis of interview data from 40 semi-structured interviews, and non-participant meetings as well as secondary data from different types of documents. The data from the case study has been analysed through two different but also interconnected theoretical approaches: sensegiving and institutional work. First, the study shows how risk experts work to influence decision makers in the organization to integrate risk information in the decision making processes, suggesting two processes of gaining influence: selling new ideas and managing knowledge across boundaries. Secondly, the study shows that ERM practices develop as institutional practices by way of interactions between multiple actors who are embedded in different normative framings of ERM. With multiple framings of ERM, actors work at different organizational arenas to create collective action frames that can turn into institutionalized practices over time.
Defence
12:15 in Jebsen Centre, NHH
Members of the evaluation committee
Professor Anatoli Bourmistrov (chair), Nord University Business School and NHH
Professor Eija Vinnari, University of Tampere
Associate Professor Kalle Kraus, Stockholm School of Economics
Supervising committee
Professor Katarina Kaarbøe (main supervisor), Department of Accounting, Auditing and Law, NHH
Professor Sven Modell, University of Manchester
The trial lecture and thesis defence will be open to the public. Copies of the thesis will be available from presse@nhh.no.
Find more information about Anita Meidell.