To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk…mehr
To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.
Margaret Woods is Emeritus Professor of Accounting and Risk at Aston Business School, Aston University, UK. Founder of the European Risk Research Network, her extensive publications on risk particularly have attracted international media interest. Her book of case studies, Risk Management in Organizations, was published in 2011. Philip Linsley is Professor of Accounting and Risk at the York Management School, University of York, UK. His research interests are risk-related and include investigating risk disclosure, and risk and culture. He is particularly interested in applying the ideas of Mary Douglas to the accounting field.
Inhaltsangabe
1. Introduction (Philip Linsley & Margaret Woods) Part I: Risk in Context 2. A historical perspective on risk management (Mark Billings) 3. Risk tools and risk technologies (Beth Kewell & Philip Linsley) 4. Insights into Corporate Governance and Risk (Anthony Devine & Philip Shrives) Part II: Financial reporting and Risk 5. Financial Reporting Risks in Relation to Financial Instruments (Chu Yeong Lim & See Liang Foo) 6. Risk Reporting (Mahmoud Marzouk, Philip Linsley & Shraddha Verma) 7. Risk in Government Outsourcing and Risk-Sharing (Carolyn Cordery) 8. Carbon Risk Management in a Regulatory Context (Binh Bui) Part III: Management accounting and risk 9. Supporting decision-making under uncertainty (Gillian Lees) 10. Risk and Performance Management (Tommaso Palermo) 11. Incorporating Risk Considerations into Planning and Control Systems (Christopher D. Ittner & Thomas Keusch) 12. Risk Reporting to the Board of Directors (Regine Slagmulder) 13. Supply Chain Quality Risk (Ying Kei Tse & Minhao Zhang) 14. Institutional Work and Embedded Agency (Anita Meidell & Katarina Kaarbøe) Part IV: Risk Monitoring 15. Over-Compliance and the Conformity Trap (Gregory B. Vit) 16. Monitoring Shariah Non-Compliance Risk in Islamic Banking Institutions (Nunung N. Hidayah) 17. Technology and Business Risks (Kirstin Gillon) 18. Failed Decision-Making at Dexia? (Peter Verhezen & Marie Gemma Dequae) 19. Future Research in Accounting and Risk (Margaret Woods & Philip Linsley)
1. Introduction (Philip Linsley & Margaret Woods) Part I: Risk in Context 2. A historical perspective on risk management (Mark Billings) 3. Risk tools and risk technologies (Beth Kewell & Philip Linsley) 4. Insights into Corporate Governance and Risk (Anthony Devine & Philip Shrives) Part II: Financial reporting and Risk 5. Financial Reporting Risks in Relation to Financial Instruments (Chu Yeong Lim & See Liang Foo) 6. Risk Reporting (Mahmoud Marzouk, Philip Linsley & Shraddha Verma) 7. Risk in Government Outsourcing and Risk-Sharing (Carolyn Cordery) 8. Carbon Risk Management in a Regulatory Context (Binh Bui) Part III: Management accounting and risk 9. Supporting decision-making under uncertainty (Gillian Lees) 10. Risk and Performance Management (Tommaso Palermo) 11. Incorporating Risk Considerations into Planning and Control Systems (Christopher D. Ittner & Thomas Keusch) 12. Risk Reporting to the Board of Directors (Regine Slagmulder) 13. Supply Chain Quality Risk (Ying Kei Tse & Minhao Zhang) 14. Institutional Work and Embedded Agency (Anita Meidell & Katarina Kaarbøe) Part IV: Risk Monitoring 15. Over-Compliance and the Conformity Trap (Gregory B. Vit) 16. Monitoring Shariah Non-Compliance Risk in Islamic Banking Institutions (Nunung N. Hidayah) 17. Technology and Business Risks (Kirstin Gillon) 18. Failed Decision-Making at Dexia? (Peter Verhezen & Marie Gemma Dequae) 19. Future Research in Accounting and Risk (Margaret Woods & Philip Linsley)
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