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Chiapello, E. (2007) Accounting and the Birth of the Notion of Capitalism. Critical Perspectives on Accounting, 18, 263-296.
https://doi.org/10.1016/j.cpa.2005.11.012

has been cited by the following article:

• TITLE: Corporate Risk Strategic Management and Probabilistic Analysis Related to Environmental Liabilities: A Case Study

  AUTHORS: Tiago Moura, Hermann Flávio Fernandes do Nascimento, William Odle

  KEYWORDS: Business Risk Management, Strategy, Environmental Liability, Monte Carlo Simulation, Environmental Accounting

  JOURNAL NAME: Journal of Environmental Protection, Vol.13 No.7, July 19, 2022

  ABSTRACT: Environmental stewardship is one of the main indicators of corporate performance and reputation among investors today. However, historical operational practices and accidents have created significant environmental liabilities in the industrial sector, and now require significant investments for appropriate management and resolution. A strategic approach is imperative to assure that company’s financial resources are effectively allocated, and shareholders’ interests are protected. In addition, these liabilities must be appropriately and continuously reported, which require the use of robust forecasting techniques such as Monte Carlo Simulation. The present study results demonstrate that under an optimized strategic approach, liability management costs may be reduced in approximately 50%. In addition, the financial forecast under the selected approach may support appropriate reporting of company’s liabilities.