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Mixed Risk Management Practices: Insights from Management Accounting and What It Means for Strategic Risk Management

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Abstract

Risk has been seen as an important strategic issue for more than a decade (Clarke and Varma, 1999), and the use of formal practices (Andersen, 2010) to handle risk have recently moved into the corporate agenda. Hence, enterprise-wide risk management systems (Arena et al., 2010) are increasingly seen as a marker of good corporate governance (Power et al., 2009).

Keywords

Risk Management Social Science Citation Index Management Control System Institutional Perspective Risk Management System 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Ulrik Christiansen 2014

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