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Controllo della performance nelle aziende dei servizi: contributi e tendenze

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  • Selena Aureli
  • Claudio Travaglini

Abstract

This issue of Management Control focuses on the socalled service sector or tertiary sector, which represents the most important component of every country?s economy. Since this sector covers a wide variety of activities, this issue gathers contributions on performance measurement systems and metrics used in different types of service businesses, such as transport companies, restaurants, public utilities, financial institutions, software companies and organizations delivering healthcare services. Reasons for a thematic issue on performance evaluation in service companies are: the speed at which modern countries have made the transition to servicebased economies, the emergence of new Internet-based services and ways of using ser-vices due to the spread of ICTs and the demand for new management control systems or metrics capable to respect services? characteristics and their trends of change like the increasing involvement of costumers in service production. Selected contributions coherently highlight the need to integrate financial performance metrics with the measurement of qualitative and non-monetary results like customer satisfaction and socio-environmental impacts, the shift from monitoring processes to focusing on service outcomes and the opportunity offered by ICTs to collect and elaborate a great amount of data on customers, processes and external sources and use them to improve service managers? decision making.

Suggested Citation

  • Selena Aureli & Claudio Travaglini, 2017. "Controllo della performance nelle aziende dei servizi: contributi e tendenze," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 5-12.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2017-002001
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    References listed on IDEAS

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    1. Selena Aureli & Federica Salvatori, 2013. "Investigation of risk management and risk disclosure practices of Italian listed local utilities," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 121-167.
    2. Luciano Marchi, 2014. "Nuove prospettive di valutazione delle performance nelle aziende di servizi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 5-8.
    3. Marco Gatti, 2011. "Gli strumenti di controllo orientati al cliente: un?analisi sistemica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(1), pages 99-124.
    4. Adele Caldarelli & Luca Ferri & Marco Maffei, 2016. "I rischi derivanti dall?implementazione del cloud computing: un?indagine empirica nelle PMI Italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 27-48.
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