Management accounting and enterprise risk management : a potential integration as a new change in managerial systems
Year of publication: |
2016
|
---|---|
Authors: | Culasso, Francesca ; Broccardo, Laura ; Manzi, Luca Maria ; Truant, Elisa |
Published in: |
Global business & economics review. - Olney, Bucks : Inderscience Enterprises, ISSN 1097-4954, ZDB-ID 2054200-8. - Vol. 18.2016, 3/4, p. 344-370
|
Subject: | management accounting | accounting change | accountant role | enterprise risk management | ERM | key risk indicators | KRIs | performance measurement systems | PMSs | Italy | public utilities | institutional theory | managerial systems | Rechnungswesen | Accounting | Performance-Messung | Performance measurement | Risikomanagement | Risk management | Organisatorischer Wandel | Organizational change | Italien | Balanced Scorecard | Balanced scorecard | Controlling | Management control | Betriebliche Kennzahl | Financial ratio |
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