文章基本信息

标题：RISK MANAGEMENT IN BUDGETARY MANAGEMENT ACCOUNTING PRACTICES IN MALAYSIAN'S CONSTRUCTION COMPANIES
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作者：Nur Arfah Mustapha ; Erlane K Ghani
期刊名称：Asian Journal of Business and Management Sciences
电子版ISSN：2047-2528
出版年度：2013
卷号：2
期号：09
页码：01-16
出版社：Society for Business Research Promotion
摘要：This study examines the link between budgetary management accounting system and risk management. Specifically, this study examines two objectives. The first objective is to examine the influence of risk management on the budgetary management accounting system. The second objective of this study is to examine the assimilation between budgetary management accounting system and managing risks. The results of this study show there is significant relationship between risk management and budgetary accounting practice perceived by respondents and there is significant relationship between the current practice of risk management and budgetary management accounting practice perceived by it managerial employee. The first implication of the study is construction companies need to have proper risk management system and management accounting system. Secondly, by having these two control systems could assist owners and managers on the status of company. Full Text