Yönetim Muhasebesi Sistemi, Risk Yönetimi ve Firma Performansı Arasındaki Bağıntıların Yapısal Eşitlik Modeli Kullanılarak Değerlendirilmesi
Evaluation of the Relationship between Management Accounting System, Risk Management and Company Performance by Using Structural Equation Model

Summary/Abstract: The purpose of this study is to determine the direct and joint effects of the management accounting system and the risk management practices on the qualitative and quantitative aspects of firm performance. The management accounting system can influence managerial decisions and change the firm's performance through its extensive applications. Risk management is applied to the protection of the assets and resources contained in the balance sheet of the enterprise from the hazards. The results of the analysis of the manufacturing enterprises using the structural equation model show that the financial and non-financial performance of the manufacturing firms increase due to the scope and integration of the management accounting system. Management accounting also creates data sources for risk management, helping manufacturing companies strengthen their planning and control capabilities and increase their performance. Based on the findings of the research, evaluations and proposals were made for practitioners and researchers.

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