Management accounting practices, risk management and operational risk in Iraqi financial institutions

Shahad Tahseen Mohammed Ali (P71293)

Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/457283

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DC Field	Value	Language
dc.contributor.advisor	Sofiah Md Auzair, Assoc. Prof. Dr.
dc.contributor.author	Shahad Tahseen Mohammed Ali (P71293)
dc.date.accessioned	2023-09-12T02:23:35Z	-
dc.date.available	2023-09-12T02:23:35Z	-
dc.date.issued	2018-05-05
dc.identifier.other	ukmvital:100862
dc.identifier.uri	https://ptsldigital.ukm.my/jspui/handle/123456789/457283	-
dc.description	The extant literature suggests that there is increasing dependence on management accounting information for reducing operational risks. However, there is a challenge in ascertaining if management accounting practices influence the Risk Management Practices (RMP) of financial institutions operating in the present day Iraqi economic environment. This is because, currently, the volatility in the external business environment in Iraq has exposed financial institutions to diverse threats from a wide range of operational risks, which, thus, requires a change in the risk management strategy. The current study is carried out to examine the role and importance of management accounting practices (MAP) and risk management practices in reducing the operational risk in Iraqi financial institutions. It was hypothesized that risk management practices mediate the relationship between management accounting practices and operational risk reduction. A quantitative method in the form of a survey using a questionnaire was used to collect data in this study. A total of 79 usable responses from 79 Iraqi financial institutions that participated in the current study were subjected to statistical analysis. A structural equation model was developed to examine three hypothesized direct effects (i.e., H1, H2, and H3) and one hypothesized mediation effect (i.e., H4). To test the significance of the path coefficients for each hypothesized path with bootstrapping 1000 replications, path analysis on SMARTPLS 2.0 was used. The results indicate the following: management accounting practices have a significant effect on risk management practices. Management accounting practices have a significant positive effect on operational risk reduction (OPR). Risk management practices have a significant effect on operational risk reduction (OPR). Risk management practices mediate the relationship between management accounting practices and operational risk reduction (OPR). The proposed study could be useful in both theory and practice. From the theoretical perspective, this study hopes to contribute to the body of knowledge that exists in the study of operational risk reduction. On the practical side, hopefully, the study contributes significantly in guiding the policymakers of organizations in gaining a better understanding of risk management practices and how best they can formulate policies and management practices that would be of benefit to the organization. A major limitation encountered in the present research is the limited samples involved in the survey. Future studies will benefit from a larger sample size.,Certification on Master's/Doctoral Thesis" is not available
dc.language.iso	eng
dc.publisher	UKM, Bangi
dc.relation	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan
dc.rights	UKM
dc.subject	Managerial accounting
dc.title	Management accounting practices, risk management and operational risk in Iraqi financial institutions
dc.type	theses
dc.format.pages	154
dc.identifier.callno	HF5635.A428 2018 tesis
dc.identifier.barcode	003306(2018)
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

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