<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Objective</h3>
<p><italic>Due Diligence</italic> 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 <italic>input</italic> for Management tools to have information precisely collected and oriented.</p>
</sec>
<sec><h3>Methodology</h3>
<p>The aim of this article is to confirm, through empirical research, namely a case study, conducted in Portuguese enterprises, the importance of <italic>Due Diligence</italic> and its role in Risk Management, assessing its usefulness as a management control tool and its potential impact on the performance of Portuguese SMEs.</p>
</sec>
<sec><h3>Findings</h3>
<p>Managers recognize that there is a lack of empirical research in this area, especially in terms of its impact on SMEs.</p>
</sec>
<sec><h3>Value added</h3>
<p>Few studies relate to the practices of <italic>Due Diligence</italic> associated with Risk Management and linked to Management control in SMEs in order to increase transparency and performance.</p>
</sec>
<sec><h3>Recommendations</h3>
<p>This study confirms the contribution <italic>Due Diligence</italic> can have to Risk Management and the consequent impact on performance when used linked to a Management control tool.</p>
</sec>
</abstract>

Objective
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.

<italic>Due Diligence</italic> Associated with Risk Management and Linked to Management Control

REMIT – Research on Economics Management and Information Technologies Universidade Portucalense

Member of CEFAGE – University of Beira Interior

Journal of Intercultural Management

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

 Associated with Risk Management and Linked to Management Control

Objective
Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance...

Due Diligence Associated with Risk Management and Linked to Management Control

Published Online: May 11, 2024

Page range: 49 - 75

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

Keywords
SME, 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.

Due Diligence Associated with Risk Management and Linked to Management Control

Published Online: May 11, 2024

Page range: 49 - 75

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

KeywordsSME, 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.

Keywords
SME, risk management, management control, performance