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The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation

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  • Victor Munteanu

Abstract

All the companies are exposed to risks and circumstances can take an unexpected turn at some point in time. What the company can control is how these risks are managed and firstly the steps to be taken to avoid them. The way how the scientific expertise, data and the advice on devising the risk strategies are understood, represented and incorporated into a structured system has visibly evolved since the 19th century until present, along with the accounting models and the main factors that triggered a higher concern in this sector.

Suggested Citation

  • Victor Munteanu, 2015. "The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(1), pages 105-117, March.
    • Handle: RePEc:khe:scajes:v:1:y:2015:i:1:p:105-117
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    References listed on IDEAS

    as
    1. Georges Dionne, 2013. "Risk Management: History, Definition, and Critique," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 16(2), pages 147-166, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting model; evaluation; financial risk; accounting information; financial risk reporting; corporatist governance; risk management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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