Risk management, corporate governance and management accounting: Emerging interdependencies

By Alnoor Bhimani. 2009

206 citations recorded by the source corpus.

Risk management and corporate governance issues are today significantly influencing public policy debates on enterprise controls. Organisational and management practices including management accounting activities are also being extensively affected. This editorial provides an introduction to the special issue of the journal on “Risk Management, Corporate Governance and Management Accounting”. It argues that, like management accounting, the potential of risk and governance concepts to be made managerially actionable rests on their capacity to be interpreted in technical, analytical and calculable terms. It is these dimensions also which lend risk and governance concerns prescriptive appeal that is continually being reassessed in the light of economic changes. The argument is further made that enterprises seek not only to adopt risk controls but also to make the deployment of such controls transparent and visible to engender greater organisational legitimacy. This makes management accounting, risk management and corporate governance increasingly and inextricably interdependent.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/3516353032969148aa97648458f4fef291a5803f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. R. Craig
2. L. L. Rodrigues
3. J. Oliveira
4. Binh Bui
5. Kim Soin
6. Paul M. Collier
7. C. de Villiers
8. D. Otley

In Management Information Systems

1. Binh Bui
2. L. L. Rodrigues
3. R. Craig
4. Kim Soin
5. Paul M. Collier
6. C. de Villiers
7. D. Otley
8. Helen Irvine

In Public Administration

1. Binh Bui
2. Kim Soin
3. Paul M. Collier
4. C. de Villiers

Citations in the corpus

• Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty (2017, background): “Both risk management and management accounting have the capacity to change organisational behaviour and activities (Bhimani, 2009).”
• Risk and risk management in management accounting and control (2013, background): “Indeed, with a few exceptions (Arena, Arnaboldi, & Azzone, 2010; Bhimani, 2009; Collier and Berry (2002); Mikes, 2009, 2011; Power et al., 2009; Scheytt, Soin, Sahlin-Andersson, & Power, 2006; Wahlström, 2009 and Woods (2009), we have relatively little understanding about the (complex)…”
• Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “Although this type of information is important from a legitimacy perspective ( Bhimani, 2009”