Download or read book MANAGEMENT ACCOUNTING LITERATURE PAST PRESENT AND FUTURE WORKING PAPER NO 311 written by MICHEAL W. MAHER and published by . This book was released on 1982 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cognitive Risk written by James Bone and published by CRC Press. This book was released on 2023-04-18 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cognitive Risk is a book about the least understood but most pervasive risk to mankind – human decision-making. Cognitive risks are subconscious and unconscious influence factors on human decision-making: heuristics and biases. To understand the scope of cognitive risk, we look at case studies, corporate and organizational failure, and the science that explains why we systemically make errors in judgment and repeat the same errors. The book takes a multidisciplinary and pedestrian stroll through behavioral science with a light touch, using stories to explain why we consistently make cognitive errors that not only increase risks but also simultaneously fail to recognize these errors in ourselves or our organizations. This science has deep roots in organizational behavior, psychology, human factors, cognitive science, and behavioral science all influenced by classic philosophers and enabled through advanced analytics and artificial intelligence. The point of the book is simple. Humans persist with bounded rationality, but as the speed of information, data, money, and life in general accelerates, we will need the right tools to not only keep pace but to survive and thrive. In light of all these factors that complicate risk, the book offers a foundational solution. A cognitive risk framework for enterprise risk management and cyber security. There are five pillars in a cognitive risk framework with five levels of maturity, yet there is no universally prescribed maturity level. It is more a journey of different paths. Each organization will pursue its own path, but the goal is the same – to minimize the errors that could have been avoided. We explain why risks are hard to discuss and why we systematically ignore the aggregation of these risks hidden in collective decision-making in an organization. The cognitive risk framework is a framework designed to explore the two most complex risks organizations face: uncertainty and decision-making under uncertainty. The first pillar is cognitive governance, which is a structured approach for institutionalizing rational decision-making across the enterprise. Each pillar is complimentary and builds on the next in a succession of continuous learning. There is no endpoint because the pillars evolve with technology. Enterprise risk is a team effort in risk intelligence grounded in a framework for good decision-making. We close with a call to become designers of risk solutions enabled by the right technology and nurtured by collaboration. We hope you enjoy the book with this context.
Download or read book Resources in Education written by and published by . This book was released on 1999-10 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountants Index written by American Institute of Certified Public Accountants and published by . This book was released on 1924 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Industrial Management written by and published by . This book was released on 1921 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Download or read book Industrial Management written by John R. Dunlap and published by . This book was released on 1921 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research in Education written by and published by . This book was released on 1973 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Industrial Management written by John Robertson Dunlap and published by . This book was released on 1921 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Current List of Medical Literature written by and published by . This book was released on 1954 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes section, "Recent book acquisitions" (varies: Recent United States publications) formerly published separately by the U.S. Army Medical Library.
Download or read book Literary Digest a Repository of Contemporaneous Thought and Research as Presented in the Periodical Literature of the World written by Edward Jewitt Wheeler and published by . This book was released on 1922 with total page 962 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Factory and Industrial Management written by John Robertson Dunlap and published by . This book was released on 1921 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Economics of Water Management in Southern Africa written by Glenn-Marie Lange and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a valuable new tool for water management water resource accounting which significantly advances the economic analysis of water. Water resource accounts integrate detailed information about water supply and use with national income accounts to show the economic use of water, costs and tariffs paid, and the economic value of water for different economic uses. Based on the UN s handbook for environmental accounting, this book describes the implementation and policy application of water accounts in three African countries Botswana, Namibia and South Africa and discusses how they have been used by water managers. The book compares water use across the three countries, explaining the differences in water resources and water policy. In addition to the comprehensive outline of physical and monetary water accounts for each country, the authors provide an extensive discussion of water valuation as well as addressing a number of issues of regional importance, including water accounting for an international river basin and the impact of trade on each country s water use. By demonstrating the usefulness of water resource accounts, this book makes a major contribution to the literature on water economics and management, sustainable development, and to the development of environmental accounting in general. The Economics of Water Management in Southern Africa will appeal to a wide readership including: environmental and development economists NGOs concerned with sustainable development environmental advocacy groups professionals (economists and environmentalists) working in Africa on water and sustainable development issues water professionals national accounts experts and statisticians.
Download or read book The Accountants Digest written by Leland Lawrence Briggs and published by . This book was released on 1940 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Factory and Industrial Management written by and published by . This book was released on 1921 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Resources in Vocational Education written by and published by . This book was released on 1979 with total page 894 pages. Available in PDF, EPUB and Kindle. Book excerpt:
