An Approach Integrating Strategic Management and Enterprise Risk Management: The Integrated Framework for Balanced Scorecard and COSO ERM

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  • 戦略管理とエンタープライズ・リスク管理の統合アプローチ―BSCとCOSO ERMの統合フレームワークの検討―
  • センリャク カンリ ト エンタープライズ ・ リスク カンリ ノ トウゴウ アプローチ : BSC ト COSO ERM ノ トウゴウ フレームワーク ノ ケントウ

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<p>Since the creation of Balanced Scorecard (BSC) in 1992, BSC approach has developed several innovative models by effectively integrating some other management methodologies such as six sigma-based quality improvement programs, the value-based management using EVA, etc. This paper discusses the relationship between BSC-based strategic management and risk management, which has never been explicitly discussed in the context of such methodological innovation. In addition, the paper proposes a framework that efficiently integrates BSC and the COSO Enterprise Risk Management (ERM), which is known as the state-of-the-art risk management framework, as a means of blending strategy and risk management into a single framework.</p>

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