{"title":"Risk Management and Internal Control: A Study of Management Accounting Practice","authors":"Regina F. Bento, Lasse Mertins, L. White","doi":"10.1108/S1474-787120180000030002","DOIUrl":null,"url":null,"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.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"65 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Management Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/S1474-787120180000030002","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 7
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.
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