Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality
- سال انتشار: 1398
- محل انتشار: فصلنامه مدیریت فناوری اطلاعات، دوره: 11، شماره: 4
- کد COI اختصاصی: JR_JITM-11-4_006
- زبان مقاله: انگلیسی
- تعداد مشاهده: 169
نویسندگان
Assistant Prof., Tikrit university, Iraq.
Tikrit university, Iraq.
Ph.D., Al-Imam University College, Iraq.
چکیده
Enterprise risk management represents a process of assessing exposure to risks in an institution. It is a systematic mechanism and a comprehensive tool for predicting events, including unexpected events, and their impacts. This paper is a conceptual study. It aims at designing a model for testing the mediation effect of information technology (IT) quality on the relationship between the enterprise risk management (henceforth, ERM) practice and the financial performance of financial institutions in Iraq. Based on reviewing the literature on ERM, it is found that ERM (leadership roles, risk culture and compliance) has a positive and important effect on the financial performance of financial institution in Iraq. In addition, this paper shows that the IT quality is a good medium for increasing the interaction between practices of ERM and financial performance positively. It provides a practical and theoretical contribution to practices of ERM in listed companies in Iraq. It also has major implications for professional practitioners, regulators and academics in Iraq. Finally, this paper contributes to building relevant knowledge in the field of leadership role, risk culture, compliance and IT quality.کلیدواژه ها
Enterprise Risk Management (ERM), IT quality, leadership role, Risk culture, Compliance, Financial performanceاطلاعات بیشتر در مورد COI
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کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.