Financial Crisis and Accounting Information: The Need for Corporate Social Responsibility in Accounting Profession
In: European research studies, Band XIII, Heft 3, S. 39-62
ISSN: 1108-2976
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In: European research studies, Band XIII, Heft 3, S. 39-62
ISSN: 1108-2976
The risk and the management of risk. The discussions about the risk and the risk manadement's practice as the audit from the 90's, includes the fundamental contradictorial nature of the organizatorical and political life,often transforming the unpredictable into rule. On the one side, there are functional and political needs for sustaining miths concerning control and management, because it is demanded by various groups of interests and investors. The riscks must be easily examined and controled. On the other side, there is a substancial raw of failures, scandals and desasters which refuse to accept the authority and threathens the organizations, sugesting an out of control world, in which failure is endemic and in which the organizatorical interactions are so complex that there is not a single control branch to dominate them. The risk management organizes what can not be organized because although the people, the corporations and the governs have little posibilities to choose, they do it. The general risk management sustains the promiss of the posibility of management in new branches, but also sugests a new way of dispending responsability regarding the decisions thet have to be taken in unimaginable new situations.
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