Chapter 84: Entrepreneurial Risk as a Hidden Cost

The influence of the Stakeholder Theory on Financial Accounting is notorious at the moment of not considering the Cost of Entrepreneurial Risk. The chapter analyzes the hypothesis of incorporating the sacrifice for such risk as an economic cost, except for considering it together with the value added within the hybrid concept of accounting profit, and expressing it in all the analytical processes of the socio-economic theory in order to optimize the sustainable surplus value. When made visible, it makes it possible to identify other strategies such as prevention, value chain management, association to the business, replacement of shareholder structures and reinvestment of surpluses, among others, improving the holistic management of Risk.