The Connection between Performance Measurement and Risk Management - A strategic performance measurement system (SPMS) and an enterprise risk management (ERM) system both encourage a holistic view of the organization. But a survey of IMA's Controllers Council members shows that a company's SPMS also strengthens risk management.
| Year of publication: |
2006
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| Authors: | McWhorter, Laurie B. ; Matherly, Michele ; Frizzell, Deseré M. |
| Published in: |
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 87.2006, 8, p. 50-55
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