風險大小比一比： ISEP PK 匯損

是說跟同行在聊，搞ISEP的常常以天下為己任、憂國憂民，成天擔憂萬一遭逢一個不小心或意外就讓公司蒙受損失；而搞生產管理的廠長或營運副總也非常的神經質謹慎，往往一有風吹草動與一些閃失，就緊張的好像快把工廠翻過來。

ISEP的issue的確是工廠的風險，而最近此一案例 (日損3400萬，月損10億)廣被同業夥伴拿來恐嚇事業單位老闆重視

平心而論，ISEP的風險真有那麼大嗎？

Paper: Enterprise risk management and firm performance

Enterprise risk management and firm performance: A contingency perspective

Authors: Lawrence A. Gordon , Martin P. Loeb, Chih-Yang Tseng （台大會計系曾智揚）

Source: J. Account. Public Policy 28 (2009) 301–327

Abstract

In recent years, a paradigm shift has occurred regarding the way organizations view risk management. Instead of looking at risk management from a silo-based perspective, the trend is to take a holistic view of risk management. This holistic approach toward managing an organization’s risk is commonly referred to as enterprise risk management (ERM). Indeed, there is growing support for the general argument that organizations will improve their performance by employing the ERM concept. The basic argument presented in this paper is that the relation between ERM and firm performance is contingent upon the appropriate match between ERM and the following five factors affecting a firm: environmental uncertainty, industry competition, firm size, firm complexity, and board of directors’ monitoring. Based on a sample of 112 US firms that disclose the implementation of their ERM activities within their 10Ks and 10Qs filed with the US Securities and Exchange Commission, empirical evidence confirms the above basic argument. The implication of these findings is that firms should consider the implementation of an ERM system in conjunction with contextual variables surrounding the firm.

會計是一門測量的科學與藝術，裡面一些變數的量測與操作型定義值得參考

不過跑進不同的領域，要讀懂別人的作品，還真是辛苦。

Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance?

Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance?

Author: Marc Orlitzky

Source: Journal of Business Ethics 33: 167–180, 2001.

ABSTRACT.

There has been some theoretical and empirical debate that the positive relationship between corporate social performance (CSP) and firm financial performance (FFP) is spurious and in fact caused by a third factor, namely large firm size. This study examines this question by integrating three metaanalyses of more than two decades of research on (1) CSP and FFP, (2) firm size and CSP, and (3) firm size and FFP into one path-analytic model. The present study does not confirm size as a third factor which would confound the relationship between CSP and FFP. That is, even if firm size is controlled for across studies (comprising, on average, over 15 000 observations), CSP and FFP remain positively correlated, showing a “true-score” corrected path coefficient p of 0.37.

這文章特殊之處在於使用後設-統合分析(Meta-Analysis)

如何閱讀統合分析（Meta-analysis）的論文

http://www.ccd.doh.gov.tw/public/ufile/ufile/0116e68713c48bd23cc2c2f31415fd88.pdf

Meta-analysis

http://thchou.blogspot.com/2008/05/meta-analysis.html

Safety climate : Impact of organizational and individual factors

Safety climate in university and college laboratories: Impact of organizational and individual factors.

Source：Journal of Safety Research 38 (2007) 91–102

Authors：Tsung-Chih Wu, Chi-Wei Liu, Mu-Chen Lua

弘光科大 吳聰智老師的大作

吳老師的博班論文大概國內是做安全文化/氣候必看的參考文獻；有機會的話也應該向吳老師請教有關「文化」與「氣候」的差異

文章賣點在於鑑別出影響安全氣候的上一層組織因素（包含人數規模、公/私立、是否有專責安全人員、安委會、所在區域）與下一層個人因素（性別、年齡、專/兼職、職稱職位、事故經驗、安全訓練、工作區域）
用的方法不是SEM而是ANOVA

 

管理系統(ISO/OHSAS/TOSHMS/BS)與環安人員無用論

從教育訓練談起

談工安環保的問題，到了最後一般會把發生原因歸類為人的問題或是環境設備的問題

而針對環境或設備造成的污染與危害防治，不脫工程改善

針對人的部份，則大多會強調建立SOP與加強教育訓練

文化與氣候的差異

是說在課堂上討論到了這兩個概念與其操作型定義為何
許多的文獻和研究都用了這兩個建構
在工安方面，能夠把安全"文化"與安全"氣候"這兩個概念分得清楚的，恐怕不多
(連我自己也搞不太清楚)

感謝時代的進步，可以直接查有水準期刊上面，學者的回顧與整理
以下轉載第二手文獻資料上的說明

筆記-Mitigating the Cost of Organizational Behavioral Risk

Mitigating the Cost of Organizational Behavioral Risk

Author：Donna Scimia

Source：Employee Relations Law Journal Vol. 36, No. 2, Autumn 2010 page48-58

Summary：

Risk management professionals are comfortable analyzing the product, and the operational, tangible components of organizational risk related to the organization’s business functions. However, in today’s economic climate, if the goal of risk management is to identify, assess, and resolve financial risks before they become threats to a particular project or the organization as a whole, the identification and impact of costly behavioral risk cannot be ignored. The author advises risk managers and human resources professionals, who often operate as completely independent entities, to combine forces, knowledge, and strategies to view behavioral risks in terms of such risk management concepts as cost, control, and risk avoidance.

從人資角度來談組織行為風險的管理

Do Kuznets Curve also exist in industrial safety and risk management？

Wiki維機百科：
Kuznets Curve

How to Build Risk into Your Business Model

How to Build Risk into Your Business Model

Source：Harvard Business Review May 2011 page.100-105

Authors：Karan Girotra & Serguei Netessine

重點摘要與個人評論如下：