Autori:
De Rosa, Bruno,
Bertoni, Michele,
Rossi, PaolaTitolo:
"Early Warnings": incremento nella capacit? di risposta o perdita di rilevanza?Periodico:
MCAnno:
2021 - Fascicolo:
1 - Pagina iniziale:
175 - Pagina finale:
194The 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
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