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Integrating Performance and Risk in a Management Control System

A Framework to Understand Aspects and Directions of Integration

  • Book
  • © 2021

Overview

Authors:
  1. Claudia Presti

    1. Department of Economics and Management, University of Pisa, Pisa, Italy

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  • 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

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Table of contents (6 chapters)

  1. Front Matter

    Pages i-x
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  2. Introduction to the Book

    • Claudia Presti
    Pages 1-8

  3. Toward a Contemporary Concept of Management Control

    • Claudia Presti
    Pages 9-41

  4. Performance Management as a Part of the Management Control System

    • Claudia Presti
    Pages 43-63

  5. The Development of Risk Management

    • Claudia Presti
    Pages 65-82

  6. The Integration Between Performance and Risk

    • Claudia Presti
    Pages 83-115

  7. Conclusions, Implications, and Limitations of the Study

    • Claudia Presti
    Pages 117-122

  8. Back Matter

    Pages 123-126
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Keywords

About this book

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.

Authors and Affiliations

  • Department of Economics and Management, University of Pisa, Pisa, Italy

    Claudia Presti

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.

Bibliographic Information

  • Book Title: Integrating Performance and Risk in a Management Control System

  • Book Subtitle: A Framework to Understand Aspects and Directions of Integration

  • Authors: Claudia Presti

  • Series Title: SIDREA Series in Accounting and Business Administration

  • DOI: https://doi.org/10.1007/978-3-030-87082-9

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021

  • Hardcover ISBN: 978-3-030-87081-2Published: 16 November 2021

  • Softcover ISBN: 978-3-030-87084-3Published: 17 November 2022

  • eBook ISBN: 978-3-030-87082-9Published: 15 November 2021

  • Series ISSN: 2662-9879

  • Series E-ISSN: 2662-9887

  • Edition Number: 1

  • Number of Pages: X, 126

  • Number of Illustrations: 26 b/w illustrations

  • Topics: Accounting/Auditing, Risk Management, Business Finance

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