ABSTRACT
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
part I|44 pages
Risk in context
chapter 4|19 pages
Insights into corporate governance and risk
part II|70 pages
Financial reporting and risk
chapter 8|19 pages
Case study: Carbon risk management in a regulatory context
part III|115 pages
Management accounting and risk
chapter 9|18 pages
Supporting decision-making under uncertainty
chapter 11|22 pages
Incorporating risk considerations into planning and control systems
chapter 14|28 pages
Case study: Institutional work and embedded agency
part IV|69 pages
Risk monitoring