The Interdependence of Risk Management, Corporate Governance and Management Accounting

Huibrecht Margaretha van der Poll, Z Z F Mthiyane

Abstract


Corporate governance and risk management values that are not sufficiently established and affected may lead to the growth potential of South Africa as one of the economically leading countries in Africa being inhibited. The objective of the study was to test the interdependence of risk management, corporate governance, and management accounting in the top performing public listed companies of the Johannesburg Stock Exchange. A literature review, structured questionnaire and document review were used to conduct the study. The empirical results of the study demonstrate that there is a side-to-side interdependence of risk management, corporate governance and management accounting. It is recommended that future studies cover the risk management aspect of fraud, stakeholder management and the areas of compliance that have not been covered in the study.


Keywords


risk management; corporate governance; management accounting

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DOI: https://doi.org/10.25159/1998-8125/4344

Copyright (c) 2018 Z Z F Mthiyane, Huibrecht Margaretha van der Poll

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