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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.
Science and politics have collaborated throughout human history, and science is repeatedly invoked today in political debates, from pandemic management to climate change. But the relationship between the two is muddled and muddied. Leading policy analyst Geoff Mulgan here calls attention to the growing frictions caused by the expanding authority of science, which sometimes helps politics but often challenges it. He dissects the complex history of states’ use of science for conquest, glory and economic growth and shows the challenges of governing risk – from nuclear weapons to genetic modification, artificial intelligence to synthetic biology. He shows why the governance of science has be...
The 2006 edition of CIMA's Official Study Systems have been updated to reflect changes in the syllabus. Risk and Control Strategy has been written by the examiners to fully reflect what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2006 Study Systems provide complete study material for the May and November 2006 exams. The new edition maintains the popular loose-leaf format and contains: practice questions throughout; complete revision section; topic summaries; recommended reading articles from a range of journals; pilot paper
It can be said that our times are characterized both by the omnipresence of organizations and by the destabilization of organized social life, caused by the erosion of its structural and moral foundations such as long-term employment, social trust or an actual observance of the proclaimed codes of ethics. At the same time there is a huge and growing potential for organized change due to the amount of students and graduates of different types of management studies and programmes all over the world. The role of the state may become atrophied and corporations seem all too eager to seize ever more power while renouncing responsibility towards the environment and the employees, but a huge and unp...
Reconceptualises the general meeting, controlling shareholders and institutional investors as fiduciaries in four leading common law Asian jurisdictions.
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In this book we capture and explore different aspects of value in corporate social responsibility (CSR). This includes the historical development of value in CSR, how value is linked to a positive vision of the future, and how it is communicated by a range of private and public organisations to various audiences. The book contrasts corporate strategic value with co-operative value, and community value in the context of sustainable development. It explains how leaders’ values can drive responsible business practice and enhance social cohesion, solidarity and resilience in fractured and unequal communities. The book asks the reader to consider what value means in CSR for business and society, where it comes from and how it is enacted, alongside its broader purpose and value to the community. Finally, the book presents CSR as a global project by noting how values are cultural and how sustainability has become an urgent international priority.
Risk Management in Organizations sets the world of risk management in the context of the broader corporate governance agenda, as well as explaining the core elements of a risk management system. With a detailed array of risk management cases, lecturers and managers will find this a uniquely well researched resource.
ïProfessor Kostera is a consummate writer whose studies stand out for originality of approach. Her contribution to our knowledge of the inner mechanisms and wider effects of organizations is impossible to over-value: indeed without KosteraÍs input, our knowledge of organizations, the successive reincarnations and strategy changes would be so much poorer. The book is pursued with exquisite consistency and sense of purpose. It is presented in all its enormous cognitive potential and exceptional analytical utility. A study of great value to both students and practitioners of organization.Í _ Zygmunt Bauman, University of Leeds, UK This book reflects on organizations through archetypical tale...
Since the waves of financial liberalization in the 1980s, emerging market economies have been accessible to foreign investors. Altogether, they contributed up to 43.8% of the global GDP in 2018, and many of them, such as China, India, Bangladesh, Philippines, Myanmar and Vietnam from 2010 to 2019, are among the fastest-growing economies in the world. Given the high economic growth, the assets issued by companies in emerging markets are viewed as a new set of investment opportunities for global investors and fund managers who seek to improve the risk-adjusted performance of their portfolios. In addition to their risky profile due to the lack of transparency as well as stable and matured insti...