188 страниц. 2006 год. CIMA Publishing Management Accountants - Build a Risk Management framework for best practice. This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled 'Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants'. This CIMA research report shows: - How (and why) organizations and their management accountants develop effective internal control systems to identify and manage risk; - How (and why) organizations and their management accountants construe risk in their professional and managerial roles.