Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)

<Previous Article In Volume
Next Article In Volume>

The Role of Management Accounting in Financial Risk Management: A Case Study of Starbucks

Authors
Enming Tian1, *
1University of International Business and Economics, Beijing, 100029, China
*Corresponding author. Email: 202418019@uibe.edu.cn
Corresponding Author
Enming Tian
Available Online 3 November 2025.
DOI
10.2991/978-94-6463-874-5_108How to use a DOI?
Keywords
Management Accounting; Financial Risks; Starbucks
Abstract

This paper aims to systematically study the multifaceted role of management accounting within the framework of enterprise financial risk management, with a specific focus on its practical implications and operational mechanisms. Through a comprehensive synthesis of extant literature review and an in-depth case study, this paper examines how Starbucks apply management accounting tools to help its management enhance the abilities of cost-control, decision-making and recourse allocation to respond to financial risks. The findings suggest that management accounting plays a crucial role in cost control and budget management when firms experience financial risks. However, there remains room for improvement in its practical application. In the future, firms can integrate advanced technologies, such as big data analytic and artificial intelligence, into management accounting to address financial risks. This study provides insights that can help firms better apply management accounting tools to prioritize high-value operations and reduce inefficient expenditures, thereby strengthening financial stability and mitigating insolvency risks during periods of financial stress.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
3 November 2025
ISBN
978-94-6463-874-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-874-5_108How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Enming Tian
PY  - 2025
DA  - 2025/11/03
TI  - The Role of Management Accounting in Financial Risk Management: A Case Study of Starbucks
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 933
EP  - 941
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_108
DO  - 10.2991/978-94-6463-874-5_108
ID  - Tian2025
ER  -