إشكاليات الفكر المحاسبي المرتبطة بإدارة المخاطر في ظل الأزمات المالية : دراسة تحليلية

الملخص EN

Financial crises are always linked to the negative effects they have on the business community, banks are collapsing, financial institutions are stumbling, and companies are collapsing after years of success, With every financial crisis, the cries of accusation come to the attention of accountants and auditors for negligence, collusion, complicity in manipulation, financial fraud and administrative corruption with the administrations of those collapsing institutions, This indicates the existence of real problems related to accounting thought and affect the profession of accounting, The crises always reveal these problems and encourage the development of accounting thought and accounting profession to be an ideal tool in early warning and risk management and avoid financial crises.

key words: Accounting Thought; Risk Management; Financial Crises