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Förändring av riskstyrning i SME: Förändring i arbetet med riskstyrning innan och efter covid-19 i små- och medelstora företag
Linnaeus University, School of Business and Economics, Department of Management (MAN).
Linnaeus University, School of Business and Economics, Department of Management (MAN).
2024 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The Change in Risk Management in SMEs : Change in the work with risk management before and after covid-19 in small and medium-sized enterprises (English)
Abstract [sv]

Syfte: Målet med studien är att utreda hur små- och medelstora företag (SME) inom tillverkningsbranschen har förändrat sitt arbete med riskstyrning till följd av covid-19 pandemin. Studiens syfte är att öka kunskapen om sambandet mellan riskstyrning och SME, i relation till strategin Enterprise Risk Management (ERM).

Metod: Studien är av kvantitativ karaktär med en deduktiv ansats där en telefonenkät har använts för att undersöka hur SME:s arbete med riskstyrning har förändrats till följd av covid-19. Hypoteser har formulerats utifrån befintlig teori på forskningsområdet och icke-parametriska tester såsom, Sign-test, Wilcoxon signed-rank test samt Spearman’s Rho har använts för att analysera resultatet.

Slutsats: Genom den insamlade empirin och de analyser som genomförts kunde det konstateras att SME:s arbete med riskstyrning har ökat som helhet, samtliga hypoteser kunde accepteras. Det framkom utifrån telefonenkätens öppna frågor att pandemin varit en stor anledning till de förändringar som skett, pandemin kan därmed ses som en anledning till förändringen. Studien visar även att SME:s riskstyrning har utvecklats från traditionell riskstyrning till ERM samt att ERM är implementerbart hos SME.

Abstract [en]

Purpose: The goal of the study is to investigate how small and medium-sized enterprises (SMEs) in the manufacturing industry have changed their work with risk management as a result of the covid-19 pandemic. The main purpose of the study is to increase knowledge about the connection between risk management and SME´s, in relation to the Enterprise Risk Management (ERM) strategy.

Method: The study is of a quantitative nature with a deductive approach where a telephone survey has been used to investigate how SME's work with risk management has changed because of covid-19. Hypotheses have been formulated based on existing theory in the research area and non-parametric tests such as Sign-test, Wilcoxon signed-rank test and Spearman's Rho have been used to analyze the results.

Conclusion: Through the collected empirical evidence and the analyses carried out, it could be stated that SME's work with risk management has increased as a whole, all hypotheses could be accepted. It emerged from the telephone survey's open questions that the pandemic was a major reason for the changes that took place, the pandemic can thus be seen as a reason for the change. The study also shows that SME's risk management has developed from traditional risk management to ERM and that ERM is implementable at SMEs.

Place, publisher, year, edition, pages
2024. , p. 63
Keywords [en]
Risk management, SME, Covid-19, risks, ERM, financial risks, operational risks, strategic risks, the manufacturing industry
Keywords [sv]
Riskstyrning, SME, Covid-19, risker, ERM, finansiella risker, operativa risker, strategiska risker, tillverkningsbranschen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-132053OAI: oai:DiVA.org:lnu-132053DiVA, id: diva2:1891218
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2024-08-27 Created: 2024-08-21 Last updated: 2024-08-27Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
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  • Other style
More styles
Language
  • de-DE
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  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf