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Risk Management and Internal Control: A Study of Management Accounting Practice

Advances in Management Accounting

ISBN: 978-1-78756-440-4, eISBN: 978-1-78756-439-8

ISSN: 1474-7871

Publication date: 13 August 2018

Abstract

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.

Keywords

Acknowledgements

Acknowledgments

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.

Citation

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, Bingley, pp. 1-25. https://doi.org/10.1108/S1474-787120180000030002

Publisher

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Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited