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Book Cover
E-book
Author Woods, Margaret

Title The Routledge Companion to Accounting and Risk
Published Florence : Taylor and Francis, 2017

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Description 1 online resource (327 pages)
Series Routledge Companions in Business, Management and Accounting
Routledge companions in business, management and accounting.
Contents Cover; Half Title; Series Page; Title Page; Copyright Page; Table of Contents; List of Figures; LIst of Tables; Notes on Contributors; Chapter 1 Introduction; Note; References; Part I Risk in context ; Chapter 2 A historical perspective on risk management; Conclusion; References; Chapter 3 Risk tools and risk technologies ; Introduction; From risk-instincts to risk-cyborgs and risk-panopticans; Risk, trust and reassurance as human properties ; Risk software solutions and the delivery of reassurance (a Research Agenda); Conclusion; References
Chapter 4 Insights into corporate governance and risk: Exploring systems from Germany, the United States and the United KingdomIntroduction; Corporate governance background; Theoretical background to corporate governance; Board structures; 'Comply or explain' ... increased risk?; Corporate governance risks; Discussion; Concluding comments; Notes; References ; Part II Financial reporting and risk; Chapter 5 Financial reporting risks in relation to financial instruments; Introduction; Financial reporting eco-systems; Risk of material misstatements in financial instruments
Examples of internal controls over the risk of material misstatements in financial instrumentsChallenges in financial reporting; Conclusion; Note; References; Chapter 6 Risk reporting; Introduction; What do prior studies tell us about corporate risk disclosure?; Conclusion and the issue of CRD quality; References; Chapter 7 Risk in government outsourcing and risk-sharing: Rhetoric or reality? ; Introduction; Defining risk in public sector outsourcing; Outsourcing strategies and techniques; Discussion and conclusion; Notes; References
Chapter 8 Case study: Carbon risk management in a regulatory contextIntroduction; Literature review; New Zealand ETS and carbon risk management; Methodology; Findings; Conclusion; Note; References; Part III Management accounting and risk; Chapter 9 Supporting decision-making under uncertainty: The management accountant as risk manager ; Introduction; Improving decision-making: the imperative; The role of management accounting; The Global Management Accounting Principles; Application of management accounting principles to risk management; Emerging best practice; Conclusion; Notes; References
Chapter 10 Risk and performance managementPerformance management; Risk management; Risk and performance management; Discussion and conclusions; Notes; References; Chapter 11 Incorporating risk considerations into planning and control systems: The influence of risk managementvalue creation objectives; Introduction; ERM and risk-focused planning and control systems; Existing evidence; The use of risk-focused planning and control practices; Determinants of risk-focused planning and control practices; Influence on strategic decision-making
Notes Performance implications of risk-focused planning and control
Print version record
Subject Managerial accounting.
Managerial accounting
Form Electronic book
Author Linsley, Philip
ISBN 9781317507932
1317507932
9781317507949
1317507940