Internal Control Systems in Banking : the Theoretical Contributions of the Business Administration and Management Literature (Il Controllo Di Gestione Nell’Economia Delle Banche: Aspetti Definitori E Considerazioni Sulle Prospettive Interpretative Proposte Dalla Letteratura Economico-Aziendale)

The purpose of this paper is to analyse the control systems in the economics of banking following the main theoretical contributions of the Economia aziendale and management scholars. In such perspective of analysis control systems contribute to effective bank management. Control systems take a strategic approach to the pursuit of economic and financial results, efficiency and effectiveness of a banking organization. After having briefly outlined some structural and processual aspects of the control system the paper reflects upon some insightful theoretical contributions