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.
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