{"title":"风险管理与内部控制:管理会计实务研究","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":"{\"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}","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}
Risk Management and Internal Control: A Study of Management Accounting Practice
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.