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020 _a9783030870829
024 7 _a10.1007/978-3-030-87082-9
_2doi
040 _aES-VaU
_bspa
_cES-VaU
_dES-VaU
050 4 _aHF5601-5688
_b2021 EB
100 1 _aPresti, Claudia.
_eautor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
245 0 0 _aIntegrating Performance and Risk in a Management Control System :
_bA Framework to Understand Aspects and Directions of Integration
_cby Claudia Presti
250 _a1st ed. 2021.
264 1 _aCham
_c2021
_bSpringer International Publishing
300 _a1 recurso en línea
336 _atexto
_btxt
_2rdacontent
337 _aelectrónico
_bc
_2rdamedia
338 _arecurso electrónico
_bcr
_2rdacarrier
490 0 _aSIDREA Series in Accounting and Business Administration
_x2662-9887
505 0 _aChapter 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.
520 _aThis 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.
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-87082-9
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
988 _aSpringer_Business_2021
999 _c239145
_d239145