Integrating Performance Management and Enterprise Risk Management Systems:
Spanò and Zagaria depart from the idea that the main limitations so far refer to the jeopardization of extant contributions, the lack of a fully holistic perspective of analysis and interpretation, and the need to closely consider potential opportunities and threats in the current VUCA (volatile, uncertain, complex, and ambiguous) world – issues concerning ethical concerns and accountability pressures, power dynamics, social and sustainability implications, and technological impacts.
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