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L?evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna

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  • Luciano Marchi

Abstract

Management Control is traditionally defined as an internal process, internally managed, for internal purposes. However, this process is evolving toward three external, distinct, but complementary, perspectives. The first one is the information perspective: integrating internal and external data, i.e. combining internal with external measurements, for strategic control purposes. The other perspectives are related to the new management control external issues. The second perspective deals with: monitoring relationships, integrating objectives and measuring shared value for the network. The third perspective refers to managing external reporting, together with external roles and responsibilities, for an extended model of governance.

Suggested Citation

  • Luciano Marchi, 2011. "L?evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 5-16.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2011-003001
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    Cited by:

    1. Giuseppe D'Onza & Alessandra Rigolini & Francesco Brotini, 2016. "Esiste una strategia di Internal Auditing che crea valore? Un?analisi empirica del contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 125-148.
    2. Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
    3. Luca Mazzara & Francesco Bergamaschi & Giulia Leoni, 2022. "Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un?analisi sistematica della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 91-116.
    4. Rosa Alba Miraglia, 2016. "Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 69-87.
    5. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
    6. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    7. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    8. Daniela Mancini, 2016. "Accounting Information Systems in an Open Society. Emerging Trends and Issues," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 5-16.
    9. Antonio Leotta, 2015. "Capitalizing and controlling development projects as joint translations. The mediating role of the information technology," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 101-134.
    10. Velia Gabriella Cenciarelli & Marco Maria Mattei & Giulio Greco, 2020. "Pressione competitiva e previsione dell?insolvenza," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 35-58.
    11. Valeria Cataldo, 2015. "Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 23-48.
    12. Domenica Lavorato & Rita Lamboglia & Daniela Mancini, 2021. "La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 39-64.
    13. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    14. Rosa Lombardi & Adriana Bruno & Giada Mainolfi & Andrea Moretta Tartaglione, 2015. "Research perspectives on corporate reputation and company?s performance measurement. An interpretive framework," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 49-64.
    15. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    16. Giovanni Bronzetti & Romilda Mazzotta, 2015. "Business succession and Intellectual Capital Management in family firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 45-72.
    17. Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.
    18. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
    19. Enrico Bracci, 2013. "La gestione e ottimizzazione dei costi amministrativi d?azienda: il lean office in azione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(2), pages 67-86.
    20. Raffaele Trequattrini & Alessandra Lardo & Benedetta Cuozzo & Myriam Cano Rubio, 2017. "Intellectual Capital as driver for controlling managers? performance. An innovative approach," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 123-142.
    21. Maria Serena Chiucchi & Marco Gatti, 2015. "Editoriale. L?evoluzione degli studi di management control: un percorso nel segno della variet?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 5-8.
    22. Andrea Venturelli & Fabio Caputo & Simone Pizzi, 2018. "L?impatto del contratto di rete nei processi di internazionalizzazione: alcune evidenze empiriche sulle PMI italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 61-83.
    23. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.

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