The Routledge Companion To Accounting And Risk (routledge Companions In Business, Management And Accounting)

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 1. Introduction Philip Linsley and Margaret WoodsPart I: Risk in Context 2. A historical perspective on risk management Mark Billings3. Risk tools and risk technologies Beth Kewell and Philip Linsley4. Insights into corporate governance and risk: exploring systems from Germany, the United States and the United Kingdom Anthony Devine and Philip ShrivesPart II: Financial reporting and risk5. Financial reporting risks in relation to financial instruments Chu Yeong Lim and See Liang Foo6. Risk reporting Mahmoud Marzouk, Philip Linsley and Shraddha Verma 7. Risk in government outsourcing and risk-sharing: rhetoric or reality? Carolyn Cordery8. Carbon risk management in a regulatory context: the case of New Zealand Binh BuiPart III: Management accounting and risk9. Supporting decision-making under uncertainty: the management accountant as risk manager Gillian Lees 10. Risk and performance management: two sides of the same coin? Tommaso Palermo11. Incorporating risk considerations into planning and control systems: the influence of risk management value creation objectives Christopher D. Ittner and Thomas Keusch 12. Risk reporting to the board of directors Regine Slagmulder 13. Supply chain quality risk: a food industry perspective Ying Kei Tse and Minhao Zhang 14. Institutional work and embedded agency: the institutionalization of enterprise risk management in a large, global, oil and gas company Anita Meidell and Katarina KaarboePart IV: Risk monitoring15. Over-compliance and the conformity trap Gregory B. Vit16. Monitoring Shariah non-compliance risk in Islamic banking institutions Nunung N. Hidayah17. Technology and business risks Kirstin Gillon18. Failed decision-making at Dexia?: a lack of integrated risk culture Peter Verhezen and Marie Gemma Dequae19. Future research in accounting and risk Margaret Woods and Philip Linsley