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Keywords: strategy
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Journal Articles
Accounting Horizons (2017) 31 (2): 69–82.
Published: 01 June 2017
.... The ultimate goal of an effective ERM process is to help boards and senior executives to manage risks in the context of strategy so that the organization is more likely to achieve its key objectives. We conduct semi-structured interviews of 15 ERM champions to provide insights about whether the ERM process...
Journal Articles
Accounting Horizons (2012) 26 (2): 265–288.
Published: 01 June 2012
...: Data are available upon request. Accountants possess a unique ability to help identify, capture, analyze, and communicate information critical in linking strategy and sustainability activities ( Kaplan and Norton 2004 ; Epstein and Hanson 2006 ). In this section, we discuss how accountants can...