管理風險知識：以行動研究參與某銀行作業風險管理制度之演變

風險生產已經成為後工業知識社會，伴隨技術經濟進步而來的一個合理化的「潛在副作用」。以知識與技術為主要資源的社會面對了若干治理的挑戰。無論是美國911恐怖攻擊重創紐約金融交易中心、雷曼兄弟事件引發的全球金融海嘯、怵目驚心的日本福島核災帶來的全球性恐慌與不確定性，這些接踵而至的風險事件，說明了資訊通信科技所實現的「地球村」願景，卻也同時成為一個「全球化風險社會」。本研究的論點在指出在全球化的風險社會，風險管理就是一種對不知不覺(ignorance)與不確定性(uncertainty)知識的管理。因此，在思考創新發展策略時，一方面依循發展論述管理跨領域的知識生產；另一方面則需從風險論述思考回應科技行動引起的「難以預料的後果」之衝擊。全球性風險治理的議題，需透過個別組織內的利害關係人(stakeholder)反身性、多元理性的集體協商溝通過程予以因應。管理風險必須設法汲取埋藏在第一線員工的工作實務與慣例中的風險知識，並且營造創造風險論述與風險溝通的組織環境，才能逐漸掌握風險問題的核心。本研究計劃是一項詮釋性的行動研究(interpretive action research)，針對一間台灣商業銀行的作業風險管理專案，進行了為期一年半的觀察互動。研究者與作業風險團隊從業人員建立密切的合作關係，採取Nonaka(2000)的動態性知識創造理論作為理論觀點，以了解如何改善該銀行的作業風險自評機制(Risk control self-assessment, RCSA)，協助其打破銀行組織內以發展、利潤為先的主流論述與系統性思維的盲點，運用此一機制凸顯風險論述在管理層面上的重要性，營造將鑲嵌在組織成員工作實務中的隱性風險知識外顯化，並創造風險論述與風險溝通動態性的組織環境。本研究計劃主要研究目的是在探討如何從隱性知識的角度來管理不確定風險，研究結果發現透過「實踐中知曉」的行動研究，協助組織進行動態知識創造，有助於跨階層的內隱風險知識外顯化，擴大高層主管的風險感知與重組其注意力，帶動組織內「由中—而上—而下」的正向知識螺旋，與組織變革與風險資源重分配。我們也發現有別於組織一般的知識資產，風險知識螺旋中同時也有負向循環，其根源主要來自於組織內風險管理的知識典範轉移所帶來的衝突。組織管理人為不確定性風險，乃是一種注意力從外顯的制度化之「知」，轉移到內隱的集體建構「無知」的學習歷程。

關鍵字

風險管理；知識管理；行動研究；作業風險管理；不確定風險；新巴賽爾協定

並列摘要

Despite the widely recognized importance of risk governance and concept of “the risk management of everything” in organization, multiple and unexpected interaction of human and technologies exists the possibilities of unforeseen organizational failures. We argue that common accidents represent commonly-known uncertainty in a global risk society. Nonetheless, there is little understanding of how organizations actually encounter uncertain risk and shift attention to their unawareness of embedded hazards and insecurities in daily routine. The overall aim of this research is to understand how uncertain risk could be managed in terms of tacit knowledge in an organization. We argue that managing risk and uncertainty can be seen as knowledge management in an organization. Managing uncertain risk introduces a paradigm shift of risk ontology in organizational governance. To explore the relationships between risk management and knowledge management, this research focuses on the institutionalization process of operational risk management in a bank in Taiwan. Drawing from Nonaka’s (2000) dynamic knowledge creation theory as a theoretical framework, this thesis embarked on an interpretive action research study that develops and designs risk control self-assessment (RCSA) as a knowledge repository for generating tacit knowledge of risk from internal stakeholders in its organizational context. In this project, the researcher has engaged in a close collaboration with practitioners over an 18-month period and been through two action cycles with the practitioners. The research results have facilitated organizational changes in managing operational risk and helped to establish a dynamic risk communication culture within the organization. This research study offers two contributions. First, it contributes to risk management theory as it provides extensive work-in-practice details to how local organization embraced with global standards and struggled to learn from internal unknown tacit knowledge resources. The research results improve the existing understanding of knowledge of uncertain risk. Second, the study also make a practical contribution by integrating knowledge management theory with risk management practice. This approach consists of a framework for understanding and tailoring dynamic risk communication/culture and risk management to specific contexts. This approach provides valuable risk information to regulator for banking supervision.

並列關鍵字

risk management ； knowledge management ； action research ； operational risk management ； uncertain risk ； Basel II

參考文獻

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[8] 周桂田著，知識,科學與不確定性--專家與科技系統的"無知"如何建構風險，政治與社會評論，13，民國94年，131-180。

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[9] 陳木在和陳錦村著，銀行風險概述，台灣金融財務季刊，1(1)，民國89年，59-73。

[2] Akkizidis, I. S. and V. Bouchereau. Guide to Optimal Operational Risk & Basel II. FL: Taylor & Francis Group, 2006.

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管理風險知識：以行動研究參與某銀行作業風險管理制度之演變

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