摘要：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 manufacturingcompanies 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.
其他摘要：Yönetim muhasebesi sisteminin ve risk yönetimi uygulamalarının firma performansının nitel ve nicel boyutları üzerindeki direkt ve ortak etkilerinin belirlenmesi bu çalışmanın amacını oluşturmaktadır. Yönetim muhasebesi sistemi içerdiği kapsamlı uygulamala
关键词：Management Accounting;cost control;risk management;firm performance;structural equation model
其他关键词：Yönetim muhasebesi;maliyet kontrol;risk yönetimi;firma performansı;yapısal eşitlik modeli
