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
The 2007 edition of CIMA's Official Learning Systems has been written in conjunction with the Examiner to fully reflect what could be tested in the exam.
Hopper, T., Otley, D. and Scapens, B. (2001), 'British Management Accounting Research: Whence and Whither: Opinions and Recollections.' British Accounting Review, Vol. 33, pp. 263–91. Johnson, H.T. and Kaplan, R.S. (1987), ...
Identifying, measuring, and managing organizational risks for improved performance: management accounting guideline
Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation ...
Management Accounting Risk And Control Strategy P3
Each chapter will have ample practical examples and illustrations/mini-case studies from retail, manufacturing and service industries and from the public and not-for-profit sectors to enable the reader to understand and apply the concepts ...
The findings suggest different approaches to carbon risk management (CRM). Organisations identify different operational and strategic risks associated with carbon issues. They can analyse carbon risks financially or non-financially, ...
Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and ...
In this book, we explore the concept of operational risk as well as the mechanisms used to diminish the impact and occurrence of risks: the organizational control system.
This book defines organisational risk taking and outlines a formal process to handle risk effectively.