The article is devoted to the analysis of the American accounting experience potential risks in the management of institutional transformations. Goal articles - to reveal some aspects of the US experience in taking into account risks in management institutional transformations in education. Theoretica research methods applied: study of scientific literature, analysis, systematization, comparison, specification, generalization of information. The implementation of transformations in the educational sector (of institutional transformations) is associated with the emergence of certain risks. There is set of potential risk factors with which any organization, including higher educational institutions, collides permanently or temporarily, including: threats from natural disasters such as hurricanes, fires from thunderstorms lightning, floods, etc.; failures and failures in the operation of service systems of the type interruptions and power outages, protection failure, failures equipment, etc.; malicious actions such as sabotage, terrorism, computer actions fraud; the so-called human factor, that is, errors due to negligence employees, their lack or lack of necessary knowledge and skills. Taking into account the peculiarities of educational organizations, it is suggested to divide all potential risks and the necessary institutional transformations associated with them into four main categories: strategic risks, financial, legislative, etc operating rooms Strategic risks involve long-term threats that can to influence the successful activity of a higher educational institution. Financial risks foresee the possibility of loss of material means and other assets. Legislative risks involve improper implementation of state laws and instructions, as well as local regulations when implementing institutional ones transformations Operational risks involve erroneous actions of individuals, cases of fraud in the university environment. In addition, one more is known a category of risk that is very important for educational institutions is the risk of losing reputation The reputation of the higher educational institution, its image and prestige have of great importance for the successful functioning of higher education institutions. Higher education institutions should participate in the evaluation of their propensity to risks and have a complete understanding of all the categories of risks they may face to meet The article analyzes some possible approaches to risk assessment, which are offered by American scientists. Expediency is emphasized the use of American experience in Ukraine, where they are taking place today significant institutional transformations in the field of education.
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