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ACCT6600Reflection -Week 6
主讲人：Ruby
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作业形式和要求：
1. Refection (5R)
2. Assessable at 5%
文章主旨：
This study aims to enhance our understanding of the practice of risk management,
and specifically howcorporate boards fulfill their responsibilities regarding risk oversight.
We draw on a theoretical perspective centered on (dis)comfort and 25 interviews with
corporate board members and risk management consultants in Canada to present a
view of risk management as a set of activities characterized by tension between actions
that engender the feeling of discomfort, and a quest for comfort and reassurance. Our
findings provide insights that show how, alongside the functionalist underpinnings,
comfort-seeking represents a pervasive imperative that profoundly shapes risk
management in action
具体内容：
1. Theoretical perspectives on (dis)comfort
1） 双重角色，阻碍因素 VS 激励因素
2） 对个体风险感知和决策过程的影响
2. What 'comfort heuristics' means and how they play a role in shaping how corporate
boards approach risk management.
3） "舒适启发式"是指人们在面对复杂决策时，倾向于依赖那些使他们感到舒适或熟悉的
思维模式和决策策略。
4） Pros and Cons
Pros：减少决策时的不确定性和不适感
Cons：忽视新风险，阻碍创新和对新风险的适应
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3. The role of corporate consultants and risk management tools in risk management
5） 识别、评估和应对风险
6） 专业知识和技术支持
7） 过分依赖的问题——理论与实践的脱节，外部咨询对公司内部情况的熟悉程度
4. How corporate board members see their role in risk management.
1）主要职责：监督和指导公司的风险管理策略，而非直接参与日常的风险管理活动
2）在风险管理过程中保持适当的不适感
3）平衡风险与机会——支持公司的战略目标和长期发展
4）文化和领导的重要性——沟通机制
5）教育和培训
The 5R framework for reflection
1）Reporting
What happened?
What the situation/issue involved?
What are the key aspects of the situation/issue?
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The article highlights……
Key aspects of this issue include……
2）Responding
How do you feel about or react to the situation/issue?
What makes you feel or react this way?
Reading Gendron 's insights triggers a blend of excitement and concern within me.
I am thrilled at ……
I am also worried about ……
My reaction is influenced by ……
3）Relating
Theoretical understandings relevant to the situation
Your connections between the situation/issue and your experience, skills,
knowledge and understanding.
My personal experience working in XXX firms has provided ……
These experiences underscore……
Theoretically, I understand……
Relating Gendron's discussion to my experiences and academic knowledge, I
recognize ……
4）Reasoning
How does the practice relate to the theory regarding this situation/issue?
How do different perspectives, such as my personal perspective, my perspective as
a student and/or my perspective as a professional affect the way I understand the
situation/issue?
The article's focus on ……
Theoretical perspectives on …… provide……
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5）Reconstructing
In summary, what have I learned about the situation/issue? What conclusions can I
draw? Why?
Why is the situation/issue significant?
What have I learned about myself and about professional health care practice?
How will this situation/issue affect my future learning and the way I practice health
care
【ACCT6600–Reflection W6-Ruby】
My personal perspective, shaped by my experiences and education, supports……
From a professional standpoint, ……
?
Based on the insights gained from Gendron's article and my reflections on it, I see a
clear path forward that involves ……
This entails actively participating in ……
By reconstructing my approach to accounting, I aim to……, ensuring that……
其他要求：
Then you should also answer the following questions in your reflection:
1）As a future accountant in the workforce who one day could become the CFO, how
do you feel about providing non-financial information on risks relating to digital assets
and the effects of climate change?
2）State your emotion – worried, surprised, confused, confident - Why did you
react this way?
Is your reaction based on your:
work experience? For example, you already know/you didn’t know, based on your
work experience about digital assets and climate change and that an accountant should
be able to provide non-financial information on risk to investors.
Studies at university? For example, you already know/you didn’t know, based on
units at The University of Sydney about digital assets and climate change and that an
accountant should be able to provide non-financial information on risk to investors.
Personal view – for example, as a student you may find it difficult (or easy) to
understand how an accountant should know about digital assets and climate change and
be able to provide non-financial information on risk to investors.
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As an accounting student who one day could become a CFO, what have you learnt
about yourself? Do you think you already have the skill and capability to provide
non-financial information on risk to investors?
What, if any, do you still need to develop further to be able to provide non-financial
information on risk?