Risk management, risk determination and risk assessment have historically been dealt with explicitly in accounting, and accounting related fields of study in the areas of financial accounting, finance and audit areas. However, in management accounting, risk management has predominantly been an...

In 2007 the New Zealand government in principle adopted the implementation of a cap and trade emissions trading scheme (ETS) in the energy sector from 2010. The objective of this paper is to develop a risk-focused performance management system (PMS) planning framework for organisations...

This paper is based on the early stages of an international collaborative project investigating the structural changes of the confectionery sectors in Finland and the U.K. over the past two decades. An institutional perspective is used to extend conventional understandings of industries via the...

It could be argued that, without humans there is no organisation. Until now, and into the foreseeable future, machines will still require humans to design them and to switch them on. The conditions portrayed in the movie trilogy the Matrix have yet to come to fruition. Traditionally, while...

In prior chapters, a phrase something like 'without customers there is no business and no organisation' has been regularly stated in a range of forms. Oddly, the significance of this phrase is not greatly reflected in either management accounting or marketing texts and the teaching of these...

Purpose: The development of a risk-focused performance management system (PMS)planning framework for organisations undergoing externally-driven regulatory change within a constrained operating environment. Methodology/Approach: This study focuses on New Zealand electricity generators and...