Risk and Management Accounting ：Best practice guidelines for enterprise-wide internal control procedures

Publication subTitle ：Best practice guidelines for enterprise-wide internal control procedures

Author： Collier Paul M. M;Berry Andrew;Burke Gary T T

Publisher： Elsevier Science‎

Publication year： 2006

E-ISBN: 9780080480732

P-ISBN(Paperback): 9780750680400

P-ISBN(Hardback): 9780750680400

Subject： F234.3 management accounting

Language： ENG

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Description

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’.

This CIMA research report shows:
* 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

Chapter

Cover

Risk and Management Accounting: Best Practice Guidelines for Enterprise-wide Internal Control Procedures

Contents

About the Authors

Acknowledgements

List of Figures

List of Tables

Executive Summary

Introduction

Governance, risk and control

Introduction

Corporate governance

Risk

Risk management

Managers and risk

Risk and control

The changing role of management accountants

Summary

Exploratory case studies

Purpose

Research design

Research findings

Summary of main case study findings

Survey research

Introduction

Survey design

The survey instrument

Survey analysis

Survey results

Summary of main survey findings

Interview data

The traditional approach to risk management

Explanations for survey results

Summary of main interview findings

Note

Research findings

The literature review

Summary of main case study findings

Summary of main survey findings

Summary of main interview findings

Revised framework for risk management

Risk and the social construction of uncertainty

The risk of control

Limitations of the research

Summary of research and best practice implications

The importance of risk management

Research conclusions

Summary of research findings and implications for best practice

Summary of best practice implications

Implications for risk managers and management accountants

References

Appendix 1 Copy of questionnaire

Appendix 2 Expanded statistical tables

Index

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