Artículo
Digital Version
Download | Copia/pega | Impresión
Bertoni, Michele | Rossi, Paola | De Rosa, Bruno

"Early warnings" : incremento nella capacità di risposta o perdita di rilevanza?

2021 - Franco Angeli

175-194 p.

  • The new Italian Insolvency and Crisis Code requires companies to implement adequate tools to promptly detect a state of crisis and to undertake appropriate initiatives in a timely manner. This study provides a conceptual model for integrating an early warnings system into management control systems' frameworks, which a new law requires. By undertaking a literature review and analyzing the package of controls that the new regulatory guidelines impose, we identify an early warning system as a boundary one in terms of the theoretical framework that Simons (1995) proposed. We conclude that an early warning internal control system should complement traditional managerial logics. [Publisher's text].

Forma parte de

Management Control : 1, 2021