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商品詳細
Integrating Performance and Risk in a Management Control System: A Framework to Understand Aspects and Directions of Integration. 2021 ed.
・ISBN 978-3-030-87084-3 paper EUR 99.99
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★★★
| 著者・編者 | Presti, Claudia, |
|---|---|
| シリーズ | (SIDREA Series in Accounting and Business Administration) |
| 出版社 | (Springer Nature Switzerland AG, SZ) |
| 出版年月 | 2022 |
| ページ数 | 126 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A03-94515＞ |
解説
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.