Risk and Management Accounting

Best Practice Guidelines for Enterprise-Wide Internal Control Procedures
Erscheinungsjahr 2006
ISBN: 978-0-7506-8040-0
Verlag: Elsevier Science & Technology

Buch, Englisch, 188 Seiten, Format (B × H): 165 mm x 234 mm

This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled 'Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants'.


- How (and why) organizations and their management accountants develop effective internal control systems to identify and manage risk
- How (and why) organizations and their management accountants construe risk in their professional and managerial roles

Zielgruppe

Management Accountants involved in risk management; Finance Directors involved in risk management; Finance professionals; Non-financial managers involved in risk management; Risk Managers; Business consultants and practitioners developing risk management techniques. CIMA Students

Autoren/Hrsg.

Collier, Paul M.

Berry, Anthony J

Burke, Gary T

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

1. Introduction
2. Background
3. Survey design
4. Research results
5. Framework for risk management
6. Conclusions and implications