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Integrating risk into performance: Reporting to the board of directors Logo cgma

  Professor Regine Slagmulder & Maria Boicova |   Free |   CIMA |   Nov 2012 |

This research investigates companies’ practices in performance and risk reporting to the board of directors. It seeks to analyse the content and level of sophistication of management reporting to the board and their determining factors, such as board involvement in the company’s strategy process. Although performance and risk management have traditionally used separate information flows originating from different organisational functions, there is a growing tendency to link them, for example by integrating risk indicators into the company’s balanced scorecard. The research also looks to: •document and analyse how performance and risk are integrated in management reporting to the board of directors •identify leading practices of enhancing performance management with risk to enable board members to perform their strategic monitoring role.

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Management reporting, Advanced
  • Management accounting: Technical: Risk management & internal control: Risk response & reporting, Advanced


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