Analysis of the effectiveness of COSO's ERM model on organization strategy, competitive advantage, and value: A qualitative study

by Salifou, Daniel A., Ph.D., CAPELLA UNIVERSITY, 2016, 120 pages; 10002584

Abstract:

The financial crisis that took place in the late 2000s was a major concern to not only the United States (U.S.), but worldwide. The concept of Enterprise Risk Management (ERM) was just emerging at the time. The Committee of Sponsoring Organizations (COSO) ERM model in particular was a great example that inspired the researcher to conduct this study. The purpose of the study was to explore the effectiveness of COSO’s ERM model in achieving better organizational strategy, competitive advantage, and value. The study used a qualitative exploratory method to achieve its goals. The researcher used recording devices to interview participants. Participants validated them, and the voice recordings were later imported into NVivo10 software for data analysis. The findings confirmed the significance of the positive impact that COSO’s ERM model could have on organizational strategy, competitive advantage, and value. The study provided several recommendations to encourage further studies on the effectiveness of COSO’s ERM model including explorations toward the integration of external control along with internal control into COSO’s ERM framework.

AdviserRaj K. Singh
SchoolCAPELLA UNIVERSITY
Source TypeDissertation
SubjectsManagement; Organization theory
Publication Number10002584

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