Autori: De Rosa, Bruno, Bertoni, Michele, Rossi, Paola
Titolo: "Early Warnings": incremento nella capacità di risposta o perdita di rilevanza?
Periodico: MC
Anno: 2021 - Fascicolo: 1 - Pagina iniziale: 175 - Pagina finale: 194

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.




SICI: 2239-0391(2021)1<175:"WINCD>2.0.ZU;2-2
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68163&Tipo=Articolo PDF

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