Purpose – The purpose of this paper is to provide a qualitative analysis of change in order to understand which factors inhibit or, conversely, facilitate the enactment process of managers' performance appraisal and reward systems. Design/methodology/approach – The problem is investigated...

Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...