Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
Journal Home Volume Issue |
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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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