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.