Purpose: This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant. Design/methodology/approach: This paper not only identifies a number of studies from academic journals but...

Purpose: This paper aims to contribute to the construction of a framework that makes risk management (RM) more effective and visible. This is done by investigating how the concept of “risk” is included in various activities in the management accounting and control (MA&C) system....

We estimate a well-specified two-state regime-switching model for Danish stock returns. The model identifies two regimes which have low return-low volatility and high return-high volatility, respectively. The low return-low volatility regime dominated, except in a few, short episodes, until the...