ISSN: 0951-3574
Online from: 1988
Subject Area: Accounting and Finance
Content: Latest Issue |
Latest Issue RSS | Previous Issues
Options: To add Favourites and Table of Contents Alerts please take a Emerald profile
| Title: | Risk assessment |
|---|---|
| Author(s): | Maggie Butt, (Media Department, Middlesex University, London, UK) |
| Citation: | Maggie Butt, (2011) "Risk assessment", Accounting, Auditing & Accountability Journal, Vol. 24 Iss: 1, pp.131 - 131 |
| Keywords: | Insurance, Risk assessment |
| Article type: | Viewpoint |
| DOI: | 10.1108/09513571111098090 (Permanent URL) |
| Publisher: | Emerald Group Publishing Limited |
| Abstract: | Purpose – This short poem seeks to encapsulate a cynical view of the value of risk assessment. Design/methodology/approach – The poem was written at the time of the collapse of the banks, despite their elaborate risk assessments. It juxtaposes modern belief in risk assessment with other historical and fallible means of prediction. The poem is a triolet, a medieval French form comprising one eight-line stanza with a regular rhyming scheme and repetition of lines. It is concise, with nursery rhyme simplicity, and a refrain that sinks into the conscious. Findings – The images of runes, the tarot, and astrology counterbalance the scientific language and basis of risk assessment and the hard-nosed, factual business of insurance. Research limitations/implications – The poem reminds us that the greatest risk is the one that is impossible to foresee. Originality/value – The poem is unique in its use of a medieval French form to examine a modern phenomenon. |
Downloadable; Printable; Owned
HTML, PDF (28kb)
To purchase this item please login or register.
Complete and print this form to request this document from your librarian