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ラウトレッジ版 会計とリスク必携

The Routledge Companion to Accounting and Risk

1

(Routledge Companions in Business, Management and Marketing)

Woods, Margaret (EDT)   Linsley, Philip (EDT)

Routledge 2017/03
出版国: GB
ISBN: 9781138860124
eISBN: 9781317507932
KNPID: EY00181456
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Full Description

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.

Table of Contents

1. Introduction Philip Linsley and Margaret Woods

Part I: Risk in Context

2. A historical perspective on risk management Mark Billings

3. Risk tools and risk technologies Beth Kewell and Philip Linsley

4. Insights into corporate governance and risk: exploring systems from Germany, the United States and the United Kingdom Anthony Devine and Philip Shrives

Part II: Financial reporting and risk

5. Financial reporting risks in relation to financial instruments Chu Yeong Lim and See Liang Foo

6. Risk reporting Mahmoud Marzouk, Philip Linsley and Shraddha Verma

7. Risk in government outsourcing and risk-sharing: rhetoric or reality? Carolyn Cordery

8. Carbon risk management in a regulatory context: the case of New Zealand Binh Bui

Part III: Management accounting and risk

9. Supporting decision-making under uncertainty: the management accountant as risk manager Gillian Lees

10. Risk and performance management: two sides of the same coin? Tommaso Palermo

11. Incorporating risk considerations into planning and control systems: the influence of risk management value creation objectives Christopher D. Ittner and Thomas Keusch

12. Risk reporting to the board of directors Regine Slagmulder

13. Supply chain quality risk: a food industry perspective Ying Kei Tse and Minhao Zhang

14. Institutional work and embedded agency: the institutionalization of enterprise risk management in a large, global, oil and gas company Anita Meidell and 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?: a lack of integrated risk culture Peter Verhezen and Marie Gemma Dequae

19. Future research in accounting and risk Margaret Woods and Philip Linsley