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Record Nr. |
UNINA9910808240803321 |
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Titolo |
Advances in management accounting . Vol. 30 / / edited by Mary A. Malina |
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Pubbl/distr/stampa |
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Bingley, England : , : Emerald Publishing, , 2018 |
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ISBN |
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1-78756-441-X |
1-78756-439-8 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (218 pages) |
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Collana |
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Advances in management accounting, , 1474-7871 ; ; v. 30 |
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Disciplina |
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Soggetti |
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Managerial accounting |
Bookkeeping |
Business & Economics - Accounting - Financial |
Finance & accounting |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Intro -- ADVANCES IN MANAGEMENT ACCOUNTING -- CONTENTS -- LIST OF CONTRIBUTORS -- EDITORIAL BOARD -- STATEMENT OF PURPOSE -- REVIEW PROCEDURES -- MANUSCRIPT FORM GUIDELINES -- INTRODUCTION -- Risk Management and Internal Control: A Study of Management Accounting Practice -- Introduction -- Conceptual Framework -- Risk Management -- Nature of Risk -- Risk Likelihood and Impact -- Internal Control -- Management Accountants' Role in ERM Activities -- Organizational Context of ERM Systems -- ERM Culture -- IS Support -- Effectiveness of Management Accountants' Contribution to ERM -- Research Method -- Pilot Test -- Study Sample -- Variables -- Risk Management -- Internal Control -- ERM Culture -- IS Support -- Effectiveness -- Results -- Risk Management -- Risk Nature -- Risk Likelihood and Impact -- Internal Control -- ERM Culture -- IS Support -- Effectiveness -- Conclusion -- Acknowledgments -- References -- Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries -- Introduction -- Hypotheses -- The Dialogic Use and Controllability of PMMS -- Characteristics of PC-SBD Relationships -- Subsidiary Strategic Role -- |
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