Integrating Performance and Risk in a Management Control System, 1st ed. 2021 A Framework to Understand Aspects and Directions of Integration SIDREA Series in Accounting and Business Administration Series
Langue : Anglais
Auteur : Presti Claudia
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.
Chapter 1. Introduction to the Book.- Chapter 2. Toward a Contemporary Concept of Management Control.- Chapter 3. Performance Management as a Part of the Management Control System.- Chapter 4. The Development of Risk Management.- Chapter 5. The Integration between Performance and Risk.- Chapter 6. Conclusions, Implications, and Limitations of the Study.
Claudia Presti is a Postdoctoral Researcher at the University of Pisa (Italy). Her main research interests are management accounting, risk management, performance management and management information systems. She teaches management control, big data and information systems at the University of Pisa.
Discusses the connections between management control, performance management and risk management systems Provides a comprehensive framework that integrates risk and performance in a management control system Empirically demonstrates applications of the framework in listed companies and SMEs
Date de parution : 11-2022
Ouvrage de 126 p.
15.5x23.5 cm
Date de parution : 11-2021
Ouvrage de 126 p.
15.5x23.5 cm
Thèmes d’Integrating Performance and Risk in a Management Control... :
Mots-clés :
Management Accounting; Controlling; Integrated Planning; Finance; Risk Management
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