Risk-Taking Propensity Of Management Accountants: Certified Vs. Non-Certified

Abstract

Dont stick your neck out or youre liable to get it chopped off is an old clichthat applies to decision making. The literature indicates that all business decisions involve risk taking. This is true for all functional areas of business, including accounting. The purpose of this research is to investigate the propensity or inclination to take risk and the management accountant. Specifically, the study focuses on difference in risk-taking propensity between certified and noncertified controllers The study finds significant difference. In addition the research checks to see if there is a difference in risk-taking propensity between male and female controllers. Again, the study finds significant difference.