DOIONLINE

DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-8456

Publish In
International Journal of Management and Applied Science (IJMAS)-IJMAS
Journal Home
Volume Issue
Issue
Volume-3,Issue-6  ( Jun, 2017 )
Paper Title
Management Accounting Practices, Risk Management Practices and Operational Risk Reduction of Iraqi Financial Institutions
Author Name
Shahad Tehseen Mohammed Ali, Sofiah Md Auzair, Rozita Amirudddin
Affilition
Assoc. Prof. Dr School of Accounting, National University of Malaysia
Pages
71-76
Abstract
Previous literature has suggested the importance of management accounting practices,to reduce the firms’ operational risk. By investigating the relationship between management accounting practices and operational risk reduction. The present study has found management accounting practices has apositive relationship with operational risk reduction. On the other hand, only risk management environment, policies and procedures influence operational risk reduction, but practices of risk management (i.e. risk measurement, risk mitigation, risk monitoring, and internal control) are not significantly associatedwith operational risk reduction. Keywords- Management accounting practices, risk management practices, operational risk reduction of Iraqi financial institutions.
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