Uncertainty and management accounting: opportunity, profit opportunity and profit / Akira Nishimura

• Main Author: Akira, Nishimura
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2011
• Subjects: Managerial accounting; Profits. Corporate profits
• Online Access: https://ir.uitm.edu.my/id/eprint/10807/1/10807.pdf; https://ir.uitm.edu.my/id/eprint/10807/; https://apmaj.uitm.edu.my/index.php/archive

This paper considers the concept of profit in the management cycle, from uncertainty through probability of profit to realization of profit, and reexamines the meanings of profit and risk management in management accounting. As the business management environment becomes more changeable, complicated...