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Accounting for values at risk: risk management and moral imagination

In: Handbook of Accounting in Society

Author

Listed:
  • Anette Mikes
  • Ken Okamura

Abstract

Calls for companies to account for their risks have intensified over the last three decades. The recent rise of the “risk appetite” concept promises to explicate the value commitments of organizations, making decision-makers accountable for the trade-offs they make among multiple values. In this chapter we look at the rise of this new “accounting for values at risk” - exemplified by the risk-appetite concept - and consider the plausibility of turning risk appetite into a managerial object, capable of triggering an organization’s moral imagination.

Suggested Citation

  • Anette Mikes & Ken Okamura, 2024. "Accounting for values at risk: risk management and moral imagination," Chapters, in: Hendrik Vollmer (ed.), Handbook of Accounting in Society, chapter 5, pages 58-76, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21501_5
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803922003.00014
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