英语论文网

留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

留学生会计论文写作需求:Risk in the process of budgeting

论文作者:留学生论文论文属性:案例分析 Case Study登出时间:2011-04-04编辑:anterran点击率:18811

论文字数:2123论文编号:org201104040940562192语种:英语论文 English地区:英国价格:免费论文

关键词:riskbudgetingdomains of riskrisk modelledriskconsideredrisk excludedrisktransferrisk containment

Management Accounting Research, 2002, 13, 273–297
Risk in the process of budgeting
Paul M. Collier* and Anthony J. Berry†
Risk in financial management has become a central pre-occupation of 代写留学生论文corporate governance(International Federation of Accountants, 1999; Institute of Chartered Accountantsin England and Wales, 1999) 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 managersperceived 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
http://www.51lunwen.org/Accounting/as Risk Modelled, Risk Considered or Risk Excluded. In particular, by excluding some
risks and considering others, the budget process was seen to be different to, and needed
to be interpreted separately from, the content of the budget in which there was little
evidence of risk modelling or the use of probabilities. The research also showed how riskis transferred within and between organizations and how managers may contain risk.While these were exploratory case studies it was evident that risk and how it wasconstrued, understood and managed in the financial management process was a centralconcern of managers and that further research is necessary to extend this knowledge.

c 2002 Elsevier Science Ltd. All rights reserved.
Key words: risk; budgeting; domains of risk; risk modelled; riskconsidered; risk excluded; risktransfer; risk containment.
Introduction
Despite recent reports (International Federation of Accountants, 1999; Institute ofChartered Accountants in England and Wales, 1999) that have emphasized theimportance of risk management, there is little evidence of research into risk in relationto the content of budgets or the budgeting process.Address for correspondence: Paul M. Collier. Aston Business School, Aston University, Birmingham
B4 7ET, U.K. E-mail: p.m.collier@aston.ac.uk.
*Aston University
†Manchester Metropolitan University. E-mail: tonyberry3@aol.com
Received 28 March 2002; accepted 10 July 2002.
1044–5005/02/$ - see front matter
c 2002 Elsevier Science Ltd. All rights reserved.
274 P.M. Collier and A. J. Berry
The purpose of the study described in this paper was to further understand
the relationship between risk and how managers perceive and manage risk in the
budgeting process. The study was an exploratory one, to establish similarities and
differences through a comparison of four organizations of different types.
The paper begins by locating the study in the literature of risk and budgeting. The
second section covers the research methods used. In the third section, each of the
four cases is described and in the fourth section the paper identifies similarities and
differences by developing various categories. In the final section, some conclusions
are presented.
1. Theoretical framework
The Concise Oxford Dictionary definition of risk is ‘a chance or possibility of danger,
loss, injury, or other adverse consequences’. However, there is a general lack ofconsensus (Be论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/25 页首页上一页1234567下一页尾页

英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非

   Europe (24-hours)
   EN:13917206902
   china (24-hours)
   CN:13917206902
在线客服团队
    全天候24小时在线客服
      QQ:949925041 
  

微信公众订阅号