Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.
The authors wish to thank the members of the Institute of Management Accountants who participated in the survey, as well as participants at the Third Advances in Management Accounting World Conference on Management Accounting Research, for their helpful comments.
Bento, R.F., Mertins, L. and White, L.F. (2018), "Risk Management and Internal Control: A Study of Management Accounting Practice", Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 30), Emerald Publishing Limited, pp. 1-25. https://doi.org/10.1108/S1474-787120180000030002Download as .RIS
Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited