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Table Of Contents

About the Authors
Acknowledgements
Executive Summary
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
Budgets
Risk construction and domains of risk
Process and content of budgets
Summary of main case study findings
Survey research
Survey design
Risk management practices
The survey instrument
Survey analysis
Table 3.1 Summary of survey responses
Table 3.2Factor analysis
Table 3.3 Correlations of grouped responses
Survey results
Demographics
Environmental uncertainty
Drivers of risk management
Table 3.4Competitive intensity, uncertainty and risk
Table 3.5Drivers of risk management
Risk propensity
Table 3.6Stakeholder involvement in risk management
Table 3.7Propensity to take risks
Table 3.8 Changing propensity to take risks
Table 3.9 Personal propensity versus the organisation’s propensity
Attitudes to risk
Table 3.10 Personal perspectives about risk management (%)
Table 3.11 Risk management in the organisation (%)
Risk processes and culture
Table 3.12 Supporting processes and culture
Trends in risk management approach
Risk management methods
Table 3.13 Categories of risk management methods
Table 3.14 Usage rate of risk management methods
Involvement of accountants in risk management
Table 3.15 Job title primarily accountable for risk management
accounting and risk management functions
Perceived consequences of risk management
Modes of risk management
Table 3.18 Consequences of risk management
Table 3.19 Risk management options employed
Costs and benefits of risk management
Table 3.20 Perceived effectiveness of risk management approaches
Risk stance
Regression analysis
exceed the costs of those practices
Table 3.22 Improved performance: linear regressions for group variables
Risk management and financial market risk
Table 3.23 Risk stance: predictor variables and adjusted R squared
Table 3.24 Mean values of risk measures in relation to risk
Summary of main survey findings
Interview data
The traditional approach to risk management
Explanations for survey results
Trends in risk management
Effectiveness of methods
Involvement of management accountants in risk management
The effectiveness of risk management
The benefits of risk management
Embedding risk management in culture
Conclusion
Summary of main interview findings
Note
The literature review
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
Main survey findings and best practice implications
Results of interviews to explore survey findings and best practice implications
Summary of best practice implications
Implications for risk managers and management accountants
References
Index
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Risk and Management Accouting

Risk and Management Accouting

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Categories:Business/Law
Published by: Ramesh Krishnamoorthy on Aug 07, 2013
Copyright:Attribution Non-commercial

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11/14/2013

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