Purpose: This paper aims to examine the design and use of scenarios in planning and management control processes. Design/methodology/approach: The study is based on an exploratory case-study approach. Qualitative data have been collected between 2008 and 2011 from three energy companies...

The risk culture of financial organizations is a popular area of focus at the current time, with regulators, advisory organizations, professional/trade institutes and financial organizations themselves all providing their view on the subject. However, despite the wealth of commentary there...