Bento, Regina F.; Mertins, Lasse; White, Lourdes Ferreira - In: Advances in management accounting, (pp. 1-25). 2018
Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls. Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management...
