6. Conclusions, Implications, and Limitations of the Study

This study undertakes an unconventional integration between performance management, risk management, and management control studies to engage in a pioneering search for the groundbreaking definition of new integrated frameworks, from both an informational and an organizational perspective. In fact, the need for having a single dashboard could not be more actual in the information era. Being able to figure out an integration between different functions, we could benefit from a common base of data (and, consequently, of information) for different scopes, with clear advantages for the decision-making process. An integrated approach could allow companies to overcome the audit approach in favor of a more managerial approach also aimed at exploiting the emerging opportunities.