This paper traces the evolution of risk management practices in a global technology company between 2000 and 2015. We extend recent research that has highlighted the emotional aspects of riskwork. We detail how a passionate interest—‘we can do better at risk management’—emotionally ‘hooked’ the staff in the company's Sourcing Unit. Risk management, emotion, and management controls were intertwined. When top management singled out one of the key metrics clearly as a risk‐related metric for the Sourcing Unit, the employees felt a strong sense of relief, which gave rise to subsequent extensive risk measurement. We also contribute to the more general debate about accounting and its entanglement with emotions. Little is known about the ‘birth’ and the reasons for durability of passionate interests. Following Tarde (1903/2013), such ‘birth’ and endurance can be explained by analyzing how passionate imitation emerges as a result of a series of dislocal events—in our case a fire, new performance metrics, and natural disasters. These events triggered emotions that provided the necessary energy for three forms of passionate imitation: a) ‘we need to imitate our main competitor’ and risk mapping; b) ‘others in the organization are imitating us and our suppliers should imitate us’ and risk measurement; and c) ‘others in the organization (more specifically the Product Development Unit) should imitate us’ and proactive risk avoidance. This passionate imitation helped explain why the sourcing staff continued to be emotionally ‘hooked’ to risk management, that is, how the passionate interest endured and became vested.

中文翻译：

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作为热情模仿的风险管理：一家全球性技术公司的情绪，绩效指标和风险之间的相互联系

本文追溯了2000年至2015年间一家全球技术公司的风险管理实践的演变。我们详细描述了一个充满激情的兴趣-“我们可以在风险管理方面做得更好”-情感上“钩住”了公司采购部门的员工。风险管理，情感和管理控制是相互交织的。当高层管理人员清楚地选择一项关键指标作为采购单位的风险相关指标时，员工感到强烈的宽慰感，这导致了随后的大量风险衡量。我们也为有关会计及其与情感纠缠的更广泛的辩论做出了贡献。人们对“出生”及其热情持久的原因知之甚少。继塔德（1903/2013）之后，可以通过分析一系列异地事件（在我们的情况下是火灾，新的绩效指标和自然灾害）如何产生热情的模仿来解释这种“出生”和耐力。这些事件引发了情绪，为三种形式的热情模仿提供了必要的能量：b）“组织中的其他人在模仿我们，供应商应在模仿我们”和风险衡量；c）“组织中的其他人（更具体地说是产品开发部门）应模仿我们”并主动规避风险。这种热烈的模仿帮助解释了为什么采购人员继续在情感上“热衷”于风险管理，即热情的利益是如何持久并被赋予的。