Risk management is very much associated with the values and ideals of the firm accountability and responsibility. In business perspective, generally social accounting is more focused at risk management for the firm rather than risk management for the stakeholders.. following paper may be useful to you
To manage the affairs of the company ,business,industries, demand , a high level of management & to manage such important areas of large magnitude there is every possibility of the risk involved in the working of the areas .
Any growth of the above areas are indirectly the action for social accounting that the flow of money ,capital come from the members of the society . It is only money for which we can say Money is what Money does .