Integrating Performance and Risk in a Management Control System

1. Front Matter

   Pages i-x

   PDF

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

   PDF

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.

• Management Accounting
• Controlling
• Integrated Planning
• Finance
• Risk Management

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

  Claudia Presti

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.

Policies and ethics