Integrating risk into control system design : the complementarity between risk-focused results controls and risk-focused information sharing
Year of publication: |
2020
|
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Authors: | Posch, Arthur |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 86.2020, p. 1-16
|
Subject: | Risk-focused results controls | Risk-focused information sharing | Risk appetite | Complementarity theory |
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