Paper Title :Management Accounting Practices, Risk Management Practices and Operational Risk Reduction of Iraqi Financial Institutions

Author :Shahad Tehseen Mohammed Ali, Sofiah Md Auzair, Rozita Amirudddin

Article Citation :Shahad Tehseen Mohammed Ali ,Sofiah Md Auzair ,Rozita Amirudddin , (2017 ) " Management Accounting Practices, Risk Management Practices and Operational Risk Reduction of Iraqi Financial Institutions " , International Journal of Management and Applied Science (IJMAS) , pp. 71-76, Volume-3,Issue-6

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.

Type : Research paper

Published : Volume-3,Issue-6

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