Anzeige des vollständigen DOI-Metadaten-Sets

DOI Daten mit Auflösung

10.3280/FR2021-001002

Artikel

Cite as

Daten zur Zeitschrift
Fortsetzungsausgabe
Daten Fortsetzungsartikel
Zitierungen des 10.3280/FR2021-001002

Unstructured Zitierung

6, P. (2011), Explaining political judgement. (Cambridge: Cambridge University Press).

Unstructured Zitierung

6, P. (2014b), Explaining decision-making in government: The neo-Durkheimian institutional framework, Public Administration, 92(1), pp. 87-103.

https://doi.org/10.1111/padm.12039

Unstructured Zitierung

AAA (1966), A Statement of Basic Accounting Theory. (New York).

Unstructured Zitierung

Abdelrehim N., Linsley P. and Verma S. (2017), Understanding risk disclosures as a function of social organisation: A neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971-1976, British Accounting Review, 49(1), pp. 103-116.

https://doi.org/10.1016/j.bar.2016.10.007

Unstructured Zitierung

Abraham S. and Shrives P. J. (2014), Improving the relevance of risk factor disclosure in corporate annual reports. The British Accounting Review, 46(1), pp. 91-107.

https://doi.org/10.1016/j.bar.2013.10.002

Unstructured Zitierung

AICPA (1953), Review and Resume. Accounting Terminology Bulletin No. 1. (New York).

Unstructured Zitierung

AICPA (2013), Financial Reporting Framework for Small - and Medium-Sized Entities. -- Available at: https://www.aicpa.org/interestareas/frc/accountingfinancialreporting/pcfr.html.

Unstructured Zitierung

Alexander D., Britton A. and Jorissen A. (2009), International Financial Reporting and Analysis. (Andover: UK Cengage LEarning EMEA).

Unstructured Zitierung

Althaus C. E. (2005), A Disciplinary Perspective on the Epistemological Status of Risk. Risk Analysis, 25(3), pp. 567-588.

https://doi.org/10.1111/j.1539-6924.2005.00625.x

Unstructured Zitierung

Alvesson M. and Kärreman D. (2011), Qualitative Research and Theory Development. Mystery as Method. (London: SAGE). Amaduzzi A. (1953), L’azienda nel suo sistema e nell’ordine delle sue rilevazioni. (Torino: Unione tipografico-editrice torinese).

https://doi.org/10.4135/9781446287859

Unstructured Zitierung

Arnold V., Benford T., Canada J. and Sutton S. (2011), The role of strategic enterprise risk management and organizational fl exibility in easing new regulatory compliance, International Journal of Accounting Information Systems, 12(3), pp. 171-188.

https://doi.org/10.1016/j.accinf.2011.02.002

Unstructured Zitierung

Azudin A. and Mansor N. (2017), Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology, Asia Pacific Management Review, 23, pp. 222-226.

https://doi.org/10.1016/j.apmrv.2017.07.014

Unstructured Zitierung

Vander Bauwhede H., De Meyere M. and Van Cauwenberge P. (2015), Financial reporting quality and the cost of debt of SMEs, Small Business Economics, 45(1), pp. 149-164.

https://doi.org/10.1007/s11187-015-9645-1

Unstructured Zitierung

Beretta S. and Bozzolan S. (2004), A framework for the analysis of firm risk communication, The International Journal of Accounting, 39, pp. 265-288.

https://doi.org/10.1016/j.intacc.2004.06.006

Unstructured Zitierung

Bernard D. (2016), Is the risk of product market predation a cost of disclosure?, Journal of Accounting and Economics, 62(2-3), pp. 305-325.

https://doi.org/10.1016/j.jacceco.2016.07.001

Unstructured Zitierung

Bernstein P. L. (1996), Against the Gods. The remarkable story of risk. (New York: John Wiley & Sons, Ltd).

Unstructured Zitierung

Bertini U. (1987), Introduzione allo studio dei rischi nell’economia aziendale. (Milano: Giuffrè).

Unstructured Zitierung

Beyer A., Cohen D., Lys T., and Walther B. (2010), The financial reporting environment: Review of the recent literature, Journal of Accounting and Economics, 50(2-3), pp. 296-343.

https://doi.org/10.1016/j.jacceco.2010.10.003

Unstructured Zitierung

Beyer A. and Guttman I. (2012), Voluntary Disclosure, Manipulation, and Real Effects, Journal of Accounting Research, 50(5), pp. 1141-1178.

https://doi.org/10.1111/j.1475-679X.2012.00459.x

Unstructured Zitierung

Bhimani A. and Keshtvarz M. (1999), British management accountants: strategically oriented?, Journal of Cost Management, (March/April), pp. 25-31.

Unstructured Zitierung

Bini L., Bellucci M. and Giunta F. (2018), Integrating sustainability in business model disclosure: Evidence from the UK mining industry, Journal of Cleaner Production, 171, pp. 1161-1170.

https://doi.org/10.1016/j.jclepro.2017.09.282

Unstructured Zitierung

Britton A. (2014), What is Accounting? in Van Mourik C. and Walton P. (eds), Routledge Companion to Accounting, Reporting and Regulation, pp. 3-33. (Oxon, UK: Routledge).

Unstructured Zitierung

Burlea Şchiopoiu A. and Popa I. (2013), Legitimacy theory in Idowu S. O. et al. (eds), Encyclopedia of Corporate Social Responsibility, pp. 1579-1584.

https://doi.org/10.1007/978-3-642-28036-8_471

Unstructured Zitierung

Campbell J. L., Chen H., Dhaliwal D., Lu H., and Steele L. (2014), The information content of mandatory risk factor disclosures in corporate filings, Review of Accounting Studies, 19(1), pp. 396-455.

https://doi.org/10.1007/s11142-013-9258-3

Unstructured Zitierung

Chapman C. B. and Cooper D. F. (1983), Risk Engineering: Basic Controlled Interval and Memory Models, Journal of the Operational Research Society, 34(1), pp. 51-60.

https://doi.org/10.1057/jors.1983.7

Unstructured Zitierung

Chartered Institute of Management Accountants (CIMA) (2019), Management accounting in your business. -- Available at: https://www.cimaglobal.com/Employers/CGMA-The-new-global-standard/Management-accounting-inyour-business/.

Unstructured Zitierung

Chen F., Hope O., Li Q, and Wang X. (2011), Financial reporting quality and investment efficiency of private firms in emerging markets, Accounting Review, 86(4), pp. 1255-1288.

https://doi.org/10.2308/accr-10040

Unstructured Zitierung

Crovini C. (2019), Risk Management in Small and Medium Enterprises. (Oxon, UK: Routledge).

https://doi.org/10.4324/9780429276316

Unstructured Zitierung

Davila T. (2005), An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms, Accounting, Organizations and Society, 30(3), pp. 223-248.

https://doi.org/10.1016/j.aos.2004.05.006

Unstructured Zitierung

Dobler M. (2008), Incentives for risk reporting – A discretionary disclosure and cheap talk approach, The International Journal of Accounting, 43, pp. 184-206.

https://doi.org/10.1016/j.intacc.2008.04.005

Unstructured Zitierung

Douglas M. (1978), Cultural bias, Occasional paper 35. (Royal Anthropological Institute).

Unstructured Zitierung

Douglas M. (1983), Risk and Culture: an Essay on the Selection of Technological and Environmental Dangers. University of California Press. -- Available at: http://www.jstor.org/stable/10.1525/j.ctt7zw3mr (Accessed: 1 June 2017).

https://doi.org/10.1525/9780520907393

Unstructured Zitierung

Douglas M. (1986), Risk acceptability according to the social sciences. (London: Routledge and Kegan Paul).

Unstructured Zitierung

Douglas M. (1989), The background of the grid dimension. Sociological Analysis, 50(2), pp. 171-176. Douglas M. (2004), Traditional culture: let’s hear no more about it? in Rao V. and Walton M. (eds), Culture and public action, pp. 85-109. (Stanford: Stanford University Press).

https://doi.org/10.2307/3710987

Unstructured Zitierung

EFRAG (2007), Stewardship/Accountability as an objective of financial reporting. A comment on the IASB/FASB Conceptual Framework Project PRO-ACTIVE ACCOUNTING ACTIVITIES IN EUROPE PAAinE. Elshandidy T., Shrives P., Bamber M., and Abraham S. (2018), Risk reporting: A review of the literature and implications for future research, Journal of Accounting Literature, 40(September 2017), pp. 54-82.

https://doi.org/10.1016/j.acclit.2017.12.001

Unstructured Zitierung

Ferrero G. (1987), Impresa e Management. (Milano: Giuffrè).

Unstructured Zitierung

Fisher I. (1919), Nature of capital and income. (New York: MacMillan).

Unstructured Zitierung

Granlund M. (2011), Extending AIS research to management accounting and control issues: A research note, International Journal of Accounting Information Systems, 12(1), pp. 3-19.

https://doi.org/10.1016/j.accinf.2010.11.001

Unstructured Zitierung

Guilding C., Cravensf K. S. and Taylesg M. (2000), An international comparison of strategic management accounting practices, Management Accounting Research, 11, pp. 113-135.

https://doi.org/10.1006/mare.1999.0120

Unstructured Zitierung

Habib A., Ranasinghe D. and Huang H. J. (2018), A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), pp. 31-37.

https://doi.org/10.1016/j.racreg.2018.03.005

Unstructured Zitierung

Unstructured Zitierung

Hardy C. O. (1931), Risk and Risk-bearing. Materials for the study of business. Chicago: University of Chicago Press.

Unstructured Zitierung

Head G. L. (2009), Risk Management – Why and How. An illustrative introduction to risk management for business executives. (Dallas: International Risk Management Institute, Inc.). -- Available at: https://www.irmi.com/online/riskmgmt/risk-management-why-and-how.pdf (Accessed: 27 July 2017).

Unstructured Zitierung

Hemmer T. and Labro E. (2008), On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems, Journal of Accounting Research, 46(5), pp. 1209-1240.

https://doi.org/10.1111/j.1475-679X.2008.00303.x

Unstructured Zitierung

Henschel T. (2006), Risk management practices in German SMEs: an empirical investigation, International Journal of Entrepreneurship and Small Business, 3(5), pp. 554-571.

https://doi.org/10.1504/IJESB.2006.010543

Unstructured Zitierung

Hope O. K., Thomas W. B. and Vyas D. (2017). Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms. Journal of Accounting and Public Policy, 36(1), pp. 1-13.

https://doi.org/10.1016/j.jaccpubpol.2016.11.004

Unstructured Zitierung

Hope O. K., Thomas W. and Vyas D. (2011), Financial credibility, ownership, and financing constraints in private firms, Journal of International Business Studies, 42(7), pp. 935-957.

https://doi.org/10.1057/jibs.2011.23

Unstructured Zitierung

Hopwood A. (1974), Accounting and human behaviour. (London: Haymarket Publ. Ltd).

Unstructured Zitierung

IASB (2018), Conceptual Framework for Financial Reporting. (London: International Accounting Standard Board).

Unstructured Zitierung

Institute of Chartered Accountants in England and Wales (ICAEW) (2017), Financial reporting and management accounting for COFAs | ICAEW. -- Available at: https://www.icaew.com/archive/technical/legal-and-regulatory/solicitors/legal-sector-news/financial-reporting-and-management-accountingfor-cofas.

Unstructured Zitierung

Joseph N., Turley S., Burns J., Scapens R., and Southworth A. (1996), External financial reporting and management information: a survey of U.K. management accountants, Management Accounting Research, 7, pp. 73-93.

https://doi.org/10.1006/mare.1996.0004

Unstructured Zitierung

Kajüter P. (2001), Risikoberichterstattung: Empirische Befunde und der Entwurf des DRS 5, Der Betrieb, 54(3), pp. 105-111.

Unstructured Zitierung

Khlifi F. and Bouri A. (2010), Corporate Disclosure and Firm Characteristics: A Puzzling Relationship, Journal of Accounting - Business & Management, 17(1), pp. 62-89.

Unstructured Zitierung

Lajili K. and Zéghal D. (2005), A content analysis of risk management disclosures in Canadian annual reports, Canadian Journal of Administrative Sciences, 22(2), pp. 125-142.

https://doi.org/10.1111/j.1936-4490.2005.tb00714.x

Unstructured Zitierung

Lavia López O. and Hiebl M. R. W. (2015), Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research, Journal of Management Accounting Research, 27(1), pp. 81-119.

https://doi.org/10.2308/jmar-50915

Unstructured Zitierung

Linsley P. M. and Shrives P. J. (2006), Risk reporting: A study of risk disclosures in the annual reports of UK companies, British Accounting Review, 38(4), pp. 387-404.

https://doi.org/10.1016/j.bar.2006.05.002

Unstructured Zitierung

Malmi T. and Brown D. A. (2008), Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, 19(4), pp. 287-300.

https://doi.org/10.1016/j.mar.2008.09.003

Unstructured Zitierung

Miihkinen A. (2012), What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS, The International Journal of Accounting, 47(4), pp. 437-468.

https://doi.org/10.1016/j.intacc.2012.10.005

Unstructured Zitierung

Miihkinen A. (2013), The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland, Advances in Accounting, 29(2), pp. 312-331.

https://doi.org/10.1016/j.adiac.2013.09.006

Unstructured Zitierung

Mikes A. and Kaplan R. (2012), Managing Risks: A New Framework, Harvard Business Review, 90, pp. 48-61.

Unstructured Zitierung

Mousavi S. and Gigerenzer G. (2014), Risk, uncertainty, and heuristics, Journal of Business Research, 67(8), pp. 1671-1678.

https://doi.org/10.1016/j.jbusres.2014.02.013

Unstructured Zitierung

Nandan R. (2010), Management Accounting Needs of SMEs and the Role of Professional Accountants: A Renewed Research Agenda, Journal of Applied Management Accounting Research, 8(1), pp. 65-78.

Unstructured Zitierung

Network Italiano Business Reporting (NIBR) (2018), Integrated Reporting for SMEs: Implementation Guidance. -- Available at: https://www.dellas.it/media/download/stampa/NIBR_IR_for_SMEs_ENG.pdf.

Unstructured Zitierung

Neu D., Warsame H. and Pedwell K. (1998), Managing Public Impressions: Environmental Disclosures in Social Statements, Accounting, Organizations and Society, 23(3), pp. 265-282.

https://doi.org/10.1016/S0361-3682(97)00008-1

Unstructured Zitierung

Oberparleiter K. (1955), Funktionen und Risiken des Warenhendels. (Wien: Spaeth & Linde).

https://doi.org/10.1007/978-3-7091-7850-8

Unstructured Zitierung

Orlikowski W. J. (1992), The Duality of Technology: Rethinking the Concept of Technology, Organization Science, 3(3), pp. 398-427.

https://doi.org/10.1287/orsc.3.3.398

Unstructured Zitierung

Ratnawati V., Abdul-Hamid M. A. and Johnson Popoola O. M. (2016), The influence of agency conflict types I and II on earnings management, International Journal of Economics and Financial Issues, 6(4), pp. 126-132.

Unstructured Zitierung

Rom A. and Rohde C. (2007), Management accounting and integrated information systems: A literature review, International Journal of Accounting Information Systems, 8(1), pp. 40-68.

https://doi.org/10.1016/j.accinf.2006.12.003

Unstructured Zitierung

Roulstone D. T. (1999), Effect of SEC financial reporting release No. 48 on derivative and market risk disclosures, Accounting Horizons, 13(4), pp. 343-363.

https://doi.org/10.2308/acch.1999.13.4.343

Unstructured Zitierung

Sandberg J. and Tsoukas H. (2011), Grasping the logic of practice: theorizing through practical rationality, Academy of Management Review, 36(2), pp. 338-360.

https://doi.org/10.5465/amr.2009.0183

Unstructured Zitierung

Sassi S. (1940), Il sitema dei rischi d’impresa. (Milano: Vallardi).

Unstructured Zitierung

Senftlechner D. and Hiebl Martin R.W. (2015), Management accounting and management control in family businesses, Journal of Accounting & Organizational Change, 11(4), pp. 573-606.

https://doi.org/10.1108/JAOC-08-2013-0068

Unstructured Zitierung

Solomon J. F., Solomon A., Norton S.D., and Joseph N.L. (2000), A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform, The British Accounting Review, 32(4), pp. 447-478.

https://doi.org/10.1006/bare.2000.0145

Unstructured Zitierung

Stiglitz J. E. (2002), Information and the Change in the Paradigm in Economics, American Economic Review, 92(3), pp. 460-501.

https://doi.org/10.1257/00028280260136363

Unstructured Zitierung

Taipaleenmäki J. and Ikäheimo S. (2013), On the convergence of management accounting and financial accounting – the role of information technology in accounting change, International Journal of Accounting Information Systems, 14(4), pp. 321-348.

https://doi.org/10.1016/j.accinf.2013.09.003

Unstructured Zitierung

The International Integrated Reporting Council (2013), Integrated Reporting Framework. The international Integrated Reporting Council, p. 37. – Available at: http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THEINTERNATIONAL-IR-FRAMEWORK-2-1.pdf.

Unstructured Zitierung

UK Government (2013), The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013. -- Available at: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/pdfs/ukdsi_9780111540169_en.pdf.

Unstructured Zitierung

Van Der Veeken H. J. M. and Wouters M. J. F. (2002), Using accounting information systems by operations managers in a project company, Management Accounting Research, 13(3), pp. 345-370.

https://doi.org/10.1006/mare.2002.0188

Unstructured Zitierung

Weißenberger B. E. and Angelkort H. (2011), Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness, Management Accounting Research, 22(3), pp. 160-180.

https://doi.org/10.1016/j.mar.2011.03.003

Unstructured Zitierung

Weygandt J. J., Kimmel P. D. and Kieso D. E. (2015), Financial & Managerial Accounting. (Hoboken, NJ: Wiley & Sons, Ltd). Willett A. H. (1901), The economic theory of risk and insurance, Studies in History, Economics and Public Law. (New York: The Columbia University Press).

Unstructured Zitierung

Zimmerman J. (2000), Accounting for decision making and control. (Boston: McGraw-Hill).