摘要
This study aims to clarify the characteristics of studies on enterprise risk management(ERM)in accounting and present future research subjects through a literature review.There are few review studies in accounting,compared to adjacent fields such as management and finance.We selected 25 academic papers from the EBSCO database,and conducted a systematic review from three points of view:(1)ERM frameworks;(2)factors that promote or obstruct the introduction of ERM;and(3)the impact of ERM.We find that:(1)there are the conflicting results for ERM frameworks;(2)research on ERM frameworks is one of the features in accounting;and(3)accounting and finance journals follow different topics of interest related to ERM.In addition,this study contributes to the development of ERM research in accounting by clarifying and organizing the research on the introduction of ERM from the perspective of accounting,clarifying the characteristics of ERM research in accounting through a comparison with studies in adjacent fields,and identifying the conflicting findings on the impact of introducing ERM.
