Resources Consumption Accounting and its Role in Financial Risks: A field study on a sample of industrial companies.

This study aimed to investigate the relationship between the Resources Consumption Accounting (RCA) and reducing liquidity, operating and market risks. The researchers used the descriptive analytical approach to analyze the data and test the hypotheses. The results of the study showed that (RCA) contributed positively in reducing the liquidity, operating risks. There was no relationship between the application of (RCA) and reducing the market risks. [ABSTRACT FROM AUTHOR]