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  <title><![CDATA[Risk and Management Accounting: Best Practice Guidelines for Enterprise-wide Internal Control Procedures]]></title>
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  <default_description>This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants.&lt;br&gt;&lt;br&gt;This CIMA research report shows:&lt;br&gt;* How (and why) organizations and their management accountants develop effective internal control systems to identify and manage risk&lt;br&gt;*  How (and why) organizations and their management accountants construe risk in their professional and managerial roles</default_description>
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