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Title: De bijdrage van de controller aan risicomanagement in een publieke organisatie die vastgoed beheert.
Authors: Helling, W
Issue Date: 1-May-2016
Publisher: Open Universiteit Nederland
Abstract: Since the economic crisis of 2007 there has been much attention to risk management. Despite that organizations appeared to have their risk management policy in order, they were also in serious trouble. Risk management is aimed at controlling risks, so that the goals of the organization can be achieved. Much has been said and written about risk management, in which the role of the banker and accountant were discussed. On the role of the controller is much literature available, but not in relation to risk management. The controller is responsible for the management of the financial processes and identifying possible risks in these processes and in doing so to advise the Executive Board on process improvements. The controller could play an important role in risk management. Therefore, my research is about on how the controller can contribute as well as possible to risk management. As this is a wide field of research, I have defined this to public organizations that manage real estate. The research took place at the Rijksvastgoedbedrijf (RVB), which is a public organization that manages all the real estate of the Central Government. The central question of my thesis is: ' how can the controller as well as possible contribute to risk management within a public organization that manages real estate, such as the RVB, and what risk management method fits the best?'. This question is examined first through literature research and then in a single case study at the RVB. From the literature research on the role of the controller, I have formulated the following propositions: Proposition 1: the controller has an independent role in risk management. Proposition 2: ISO 31000 applies as the best risk management method at a public organization that manages real estate. I have in practice reviewed these two propositions by a single case study at the RVB by means of a qualitative research. The conclusion of this research is that the controller can make an important contribution to risk management by performing its independent role to ensure the correct, full and timely (financial) information on risk management. If the controller also performs the supporting role in risk management, he will have to ensure that its independence is not in question. What risk management method best suits a public organization that manages real estate is not clear in this study. The literature review shows that the ISO 31000 method best fits as a risk management method in a public organization that manages real estate, but this is not confirmed in the field studies. Recommendations for further research is that the results of this research can be reviewed at other public organizations that manage real estate but this is not their core business, for example, municipalities often possess many public real estate. Another possibility is to review the results of this research by case studies at private organizations that manage real estate. In this way, the contribution of the controller can be examined if risk management is different with public organizations or private organizations.
Appears in Collections:MSc Management Science

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