The Influence of Risk Based Management Accounting on Organizational Resilience
DOI:
https://doi.org/10.55927/jfbd.v5i3.34Keywords:
Risk-Based Management Accounting, Organizational Resilience, Enterprise Risk Management, Management Control, Resource AllocationAbstract
This conceptual article examines how risk-based management accounting may strengthen organizational resilience. A focused narrative review integrates management accounting, enterprise risk management, and resilience research. The analysis develops a framework linking risk-informed budgeting, cost analysis, performance measurement, and resource allocation to anticipation, coping, and adaptation. Three mechanisms explain the proposed relationship: improved visibility of exposure, faster resource mobilization, and learning from disruptions. Information quality, managerial discretion, and coordination condition these mechanisms. The article contributes an accounting-specific explanation of resilience and proposes relationships for empirical testing. Managers can use the framework to connect risk assessments with financial decisions. No primary data or statistical effect estimates are reported.
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