Integrating Performance and Risk in a Management Control System : A Framework to Understand Aspects and Directions of Integration

Presti, Claudia

ISBN 10: 3030870847 / ISBN 13: 9783030870843

Published by Springer 2022-11, 2022

About this Item

Seller Inventory # 6666-IUK-9783030870843

Bibliographic Details

• Title: Integrating Performance and Risk in a Management Control System : A Framework to Understand Aspects and Directions of Integration
• Publisher: Springer 2022-11
• Publication Date: 2022
• Language: English
• ISBN 10: 3030870847
• ISBN 13: 9783030870843
• Binding: PF
• Condition: New

About this title

Synopsis

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.

About the Author

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.