The article analyses the most recent challenges for governing the firms in the pre-sent post-pandemic scenario.
In that context, it is central to understand how management control operates, providing insights concerning the intersection between accounting, organisational and social aspects.
A realistic view of the different issues is imperative for governing the firm. All the private, public and non-profit organizations need to gather together innovation, performance and risks with a specific balance to face the next two years of chal-lenges to recover from the pandemic, hopefully, completely.
In the present special issue all the research papers offer insights about at list one out of the different challenges, contributing to the advancement of knowledge re-lated to drivers and barriers for governing the firm.
Keywords: Firm Government, Innovation, Performance, Risk.
Orelli R. L., Zanin F. (2021). Governing the firm: Innovation, performance and risk, Management Control, Suppl. 2, pp. 5-14. DOI:10.3280/MACO2021-002-S1001