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Management accounting and enterprise risk management. A potential integration as a new change in managerial systems

Author

Listed:
  • Francesca Culasso
  • Laura Broccardo
  • Luca Maria Manzi
  • Elisa Truant

Abstract

The main goals of this research are: 1) to understand if a further change in management accounting (MA) is required by changes in the contemporary extra-organisational environment, highlighting the main direction of this change, with particular attention to the integration with the enterprise risk management (ERM) as a new organisational institution; 2) to investigate if the management accountants' role should coherently evolve toward a deeper integration and coordination with that of risk managers, as an intra-organisational condition of success. The research method used is a qualitative mixed method, as it integrates inductive and deductive perspectives. In particular, we firstly used an empirical and comparative analysis based on explorative case studies. Secondly, our research adopted institutional theory, not with the intention of formally testing it, but rather to support our theoretical model of the successful directions of change.

Suggested Citation

  • Francesca Culasso & Laura Broccardo & Luca Maria Manzi & Elisa Truant, 2016. "Management accounting and enterprise risk management. A potential integration as a new change in managerial systems," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 18(3/4), pages 344-370.
    • Handle: RePEc:ids:gbusec:v:18:y:2016:i:3/4:p:344-370
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    Cited by:

    1. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.

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