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"Early Warnings": incremento nella capacità di risposta o perdita di rilevanza?
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Michele Bertoni, Bruno De Rosa, Paola Rossi 
Anno di pubblicazione:  2021 Fascicolo: 1  Lingua: Italiano 
Numero pagine:  20 P. 175-194 Dimensione file:  370 KB
DOI:  10.3280/MACO2021-001009
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 




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.
Keywords: Early warnings, management control systems, internal control, Italian Insolvency and Crisis Code.

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  1. Luca Ianni, Gianluca Marullo, Stefania Migliori, Francesco De Luca, I modelli predittivi della crisi e dell'insolvenza aziendale. Una systematic review in MANAGEMENT CONTROL 2/2021 pp. 127, DOI: 10.3280/MACO2021-002007

Michele Bertoni, Bruno De Rosa, Paola Rossi, in "MANAGEMENT CONTROL" 1/2021, pp. 175-194, DOI:10.3280/MACO2021-001009

   

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