Associated with Risk Management and Linked to Management Control

Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is considered an input for Management tools to have information precisely collected and oriented.

Methodology

The aim of this article is to confirm, through empirical research, namely a case study, conducted in Portuguese enterprises, the importance of Due Diligence and its role in Risk Management, assessing its usefulness as a management control tool and its potential impact on the performance of Portuguese SMEs.

Findings

Managers recognize that there is a lack of empirical research in this area, especially in terms of its impact on SMEs.

Value added

Few studies relate to the practices of Due Diligence associated with Risk Management and linked to Management control in SMEs in order to increase transparency and performance.

Recommendations

This study confirms the contribution Due Diligence can have to Risk Management and the consequent impact on performance when used linked to a Management control tool.

eISSN:: 2543-831X
Idioma:: Inglés

Calendario de la edición:: 4 veces al año
Temas de la revista:: Business and Economics, Business Management, Management, Organization, Corporate Governance, other

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Due Diligence Associated with Risk Management and Linked to Management Control

Publicado en línea: 11 may 2024

Páginas: 49 - 75

DOI: https://doi.org/10.2478/joim-2024-0002

Palabras claveSME, risk management, management control, performance

© 2024 Cidália Oliveira et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Objective

Methodology

Findings

Value added

Recommendations

Palabras clave
SME, risk management, management control, performance