La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca

The relationship between reputational risk and management control: implications for future research The purpose of this work is to conduct an explorative study regarding the relationship between reputational risk and management control. The paper evaluates and synthesizes the existing literature through two-steps. First, we perform a bibliometric analysis of 238 papers, in order to capture the basic information of the literature (most productive authors and their geographical distribution, variations across publication years and major journals outlet). Then, we conduct a systematic literature review on the 28 most cited articles of our collection. Findings show that scientific studies that link control to reputational risk mainly adopt an audit and risk management approach, delivering a structured picture actions, processes, tools, for mitigating and monitoring the reputational risk. Little attention is pointed on a control approach, guided by predefined objectives, targets and key performance indicators. The analysis reveals a wider diversification of topics in the research field and the lack of an integrated framework capable of constituting a mechanism for guiding and directing the activity of management, or a valid support for decision-making processes. This study will help scholars to improve their understanding of the evolution of reputational risk and management control studies and the direction that it is taking identifying available avenues for future research.