haku: @author Berry, A. J. / yhteensä: 7
viite: 1 / 7
« edellinen | seuraava »
| Tekijä: | Collier, P.M. Berry, A. J. |
| Otsikko: | Risk in the process of budgeting |
| Lehti: | Management Accounting Research
2002 : SEP, VOL. 13:3, p. 273-298 |
| Asiasana: | RISK BUDGETING ANALYTICAL REVIEW RISK ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | Risk in financial management has become a central pre- occupation of corporate governance however little is known about how organizations construe risk in the financial management process. This paper describes four exploratory and comparative case studies that were carried out with the aim of understanding the relationship between risk and how managers perceived and managed risk in the budgeting process. The case analysis results suggest that organizational participants socially construct risk. Four domains of risk were identified: financial, operational, political and personal. These domains of risk influenced the content and process of budgeting that were categorized as Risk Modelled, Risk Considered or Risk Excluded. |
« edellinen | seuraava »
SCIMA