Internal Control Systems in Banking: the Theoretical Contributions of the Business Administration and Management Literature (Il Controllo Di Gestione Nell’Economia Delle Banche: Aspetti Definitori E Considerazioni Sulle Prospettive Interpretative Proposte Dalla Letteratura Economico-Aziendale)

Annali della Facoltà di Economia, Università degli Studi di Palermo, Anni LXIX-LXX, 2015-2016, dicembre, 2016, p. 149-165 (ISSN 1827-8388).

Posted: 5 Apr 2017

See all articles by Enzo Scannella

Enzo Scannella

University of Palermo - d/SEAS

Date Written: December 15, 2016

Abstract

The purpose of this paper is to analyse the control systems in the economics of banking following the main theoretical contributions of the Economia aziendale and management scholars. In such perspective of analysis control systems contribute to effective bank management. Control systems take a strategic approach to the pursuit of economic and financial results, efficiency and effectiveness of a banking organization. After having briefly outlined some structural and processual aspects of the control system the paper reflects upon some insightful theoretical contributions.

Keywords: banking, internal control, control systems, bank management

JEL Classification: G01, G20, G21, G32, M10, M20, M21

Suggested Citation

Scannella, Enzo, Internal Control Systems in Banking: the Theoretical Contributions of the Business Administration and Management Literature (Il Controllo Di Gestione Nell’Economia Delle Banche: Aspetti Definitori E Considerazioni Sulle Prospettive Interpretative Proposte Dalla Letteratura Economico-Aziendale) (December 15, 2016). Annali della Facoltà di Economia, Università degli Studi di Palermo, Anni LXIX-LXX, 2015-2016, dicembre, 2016, p. 149-165 (ISSN 1827-8388). . Available at SSRN: https://ssrn.com/abstract=2946341

Enzo Scannella (Contact Author)

University of Palermo - d/SEAS ( email )

Viale delle Scienze, edificio 13
Palermo, 90124
Italy
+3909123895305 (Phone)
+39091489346 (Fax)

HOME PAGE: http://www.enzoscannella.com

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