Work

The Core Ideas of Enterprise Risk Management in the Age of Artificial Intelligence (AI): 10 Theses

Year: 2026
Type: article
Abstract: Today, there is often a fundamental misunderstanding of what risk management actually entails. The ten theses presented in this conceptual article summarize research and practical experience from a contemporary perspective on how a modern, decision-oriented risk management should be understood and how such a system can be supported by artificial intelligence (AI).
Language: English
Subfield: Accounting
Open Access status: hybrid
Estimated APC paid: $1,689
OpenAlex ID: W7160600877
FWCI: 20.02
Cites: 60
Cited by: 1
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