The Implications of the Russian-Ukrainian Conflict Crisis On Management Accounting Practices In Reducing the Supply Chains and Logistics Risks

Abstract

The research aims to study the role of management accounting practices in supply chain risk management under the conditions of high risk and its impact on the companies’ performance. The study is applied in Saudi context where a community of 210 companies were chosen from different economic sectors during the year 2021, those companies are selected in the fields of energy, basic materials, capital goods, and consumer goods, as they are characterized by large invested capital and the number of employees, so it is more likely that these companies have many risks management plans and business maps as well as multiple performance metrics.
Therefore, the study sample was determined in 82 companies, the data of the study was collected through electronic questionnaire forms sent via e-mail and social media platforms, where the final number of complete and usable responses was 149 questionnaires with an effective response rate of 74%.
A structural model was proposed to clarify the path of expected relationships between the independent and dependent variables illustrated in the hypotheses, testing the relationships between the variables presented using several statistical methods, the most important results extracted from the analysis were presented in the positive impact between the proposed management accounting practices for managing supply chain risks in integration with strategic management accounting practices on the performance of supply chain risk management and the overall performance of the company expressed in Financial and non-financial measures.