Risk Yönetiminde Yönetim Muhasebesinin Rolü

Abstract

The new technologies, digitalization and industry 4.0 have effected many fields. Management accounting and risk management are the two fields that were affected by these changes. To keep pace with the changing business environment and advancements in technology interdisciplinary, holistic and integrated working has been a necessity. Within this scope, the aim of this study is to examine how management accounting can possibly play a role in risk management. The relationship between these two management area were examined considering the latest developments in management accounting and risk management. It was considered that effective management accounting can play a key role in risk management and complement the risk management process. Management accountant's new competencies especially strategic management, reporting and control, business acumen and operations and leadership are closely associated with risk management.