Integrating Performance and Risk in a Management Control System: A Framework to Understand Aspects and Directions of Integration (SIDREA Series in Accounting and Business Administration)

L'écran-titre de Springer indique : "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." Acknowledgments Contents Chapter 1: Introduction to the Book References Chapter 2: Toward a Contemporary Concept of Management Control 2.1 The Development of the Management Control Concept in Literature 2.1.1 The Starting Point: Control as Verification 2.1.2 The Birth of Management Control: Control as a Guide 2.2 The Evolution (Expansion) of Management Control 2.2.1 The Crisis of Anthony ́s Model 2.2.2 A Strategic Point of View in Management Control 2.2.3 An Organizational Point of View in Management Control 2.2.4 The Current Researches on Management Control References Chapter 3: Performance Management as a Part of the Management Control System 3.1 Different Concepts of Performance 3.2 From Measuring to Managing Performances 3.2.1 Mono-dimensional Value-Based Performance Models 3.2.2 Multidimensional Models 3.2.2.1 The Model for the Strategic Management and Reporting Technique 3.2.2.2 The Balanced Scorecard 3.2.2.3 The Performance Prism 3.3 Reflections on the Relationship between Performance Management System and Management Control System References Chapter 4: The Development of Risk Management 4.1 From Uncertainty to the Management of Risks 4.2 Risk Management in Business Administration 4.3 Enterprise Risk Management 4.4 Reflections on the Relationship between Risk Management System and Management Control System References Chapter 5: The Integration Between Performance and Risk 5.1 Previous Studies on the Need of an Integration 5.2 Conceptual Developments at the Basis of the Framework Development 5.3 Integrating Performance and Risk Management in Practice: A Multiple Case Study 5.3.1 Design of the Empirical Analysis 5.3.2 Reshaping the Framework ́s Draft: Results and Discussion 5.3.2.1 Phase I: Identification 5.3.2.2 Phase II: Assessment 5.3.2.3 Phase III: Management 5.3.2.4 Phase IV: Monitoring 5.4 Integrating Performance and Risk Management in Practice: Evidences from SMEs 5.4.1 Methodology 5.4.2 Extending the Proposed Framework: Results and Discussion References Chapter 6: Conclusions, Implications, and Limitations of the Study References Appendix A: Interviews Appendix B: Survey L'écran-titre de Springer indique : "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."