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This book presents an analysis and a critical discussion on
performance management systems. It seeks to advance the current
state of knowledge in the subject by introducing a holistic
performance management system - the loosely coupled performance
management system. This new system presents a framework to leverage
the systemic relationships among already established performance
management mechanisms. The author contends that loosely coupled
performance management systems fulfill two different objectives,
namely - they assure control and foster innovation. Such a
comprehensive approach to management control provides managers of
economic organizations with an overarching architecture for the
design, diagnosis and effective use of performance management
systems.
This book analyzes the relationship between integrated reporting
and audit quality within the European context, presenting empirical
evidence and drawing on a broad review of the available literature
in order to evaluate the ability of integrated reporting to enhance
audit risk assessment. Dedicated sections first elucidate the
concepts of integrated reporting and audit quality. The main
integrated reporting frameworks are compared, the role of
integrated reporting within a firm's disclosure is examined, and
all aspects of audit risk are discussed. The key question of the
impacts of integrated reporting on the components of audit risk is
then addressed in detail, with reference to empirical findings,
their practical implications, and their limitations. The concluding
section explores the future of corporate reporting and the
development of the next integrated reporting framework and
summarizes the insights that the analysis in the book offers into
the relationship between integrated reporting and audit quality in
the European setting.
This book presents an analysis and a critical discussion on
performance management systems. It seeks to advance the current
state of knowledge in the subject by introducing a holistic
performance management system - the loosely coupled performance
management system. This new system presents a framework to leverage
the systemic relationships among already established performance
management mechanisms. The author contends that loosely coupled
performance management systems fulfill two different objectives,
namely - they assure control and foster innovation. Such a
comprehensive approach to management control provides managers of
economic organizations with an overarching architecture for the
design, diagnosis and effective use of performance management
systems.
This book analyzes the relationship between integrated reporting
and audit quality within the European context, presenting empirical
evidence and drawing on a broad review of the available literature
in order to evaluate the ability of integrated reporting to enhance
audit risk assessment. Dedicated sections first elucidate the
concepts of integrated reporting and audit quality. The main
integrated reporting frameworks are compared, the role of
integrated reporting within a firm's disclosure is examined, and
all aspects of audit risk are discussed. The key question of the
impacts of integrated reporting on the components of audit risk is
then addressed in detail, with reference to empirical findings,
their practical implications, and their limitations. The concluding
section explores the future of corporate reporting and the
development of the next integrated reporting framework and
summarizes the insights that the analysis in the book offers into
the relationship between integrated reporting and audit quality in
the European setting.
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