Integrating Performance and Risk in a Management Control System: A Framework to Understand Aspects and Directions of Integration
Claudia Presti
This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.
년:
2021
판:
1
출판사:
Springer
언어:
english
페이지:
136
ISBN 10:
3030870812
ISBN 13:
9783030870812
시리즈:
SIDREA Series in Accounting and Business Administration
파일:
PDF, 2.65 MB
IPFS:
,
english, 2021
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