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La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione

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  • Luciano Marchi
  • Sara Trucco

Abstract

The general framework of this paper is the evolution of financial and non-financial reporting along with internal and external conditions of companies, which explain this evolutionary path. Starting from this framework, the objective of this study is to analyze whether Management Control could be included among the internal conditions that lead to changes in the financial and non-financial reporting. The methodological approach is based on both deductive and inductive logic. Thus, the answer to the research question is provided by the analysis of the literature and is strengthened by a case study.

Suggested Citation

  • Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2017-003005
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    References listed on IDEAS

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    Cited by:

    1. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    2. Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
    3. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
    4. Federica Ricci & Vincenzo Scafarto & Salvatore Ferri & Teresa Riso, 2020. "Management control systems in the knowledge economy: Assessing the role of intellectual capital in," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 17-34.

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