Accounting Data for Business Planning: Knowledge Generation and Decision Support Systems

Journal title MANAGEMENT CONTROL
Author/s Claudia Presti, Nicola Castellano, Luciano Marchi
Publishing Year 2021 Issue 2021/3
Language Italian Pages 26 P. 16-40 File size 263 KB
DOI 10.3280/MACO2021-003002
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

The fundamental outputs of the planning process are the objectives and the re-sources assigned to people to guide future business activities, integrating upstream and downstream the economic and financial values. The aim of this paper is to investigate the upstream integration since it presents various critical elements. These criticalities are related to the differences not only in the classification criteria of historical perspective data but also in the level of the synthesis/analysis of the planning model with regard to the technical accounting model. Specifically, this paper aims to analyze the type of knowledge required and developed during the upstream integration phase. The research is carried out with the use of interactive management software based on the origin-destination relationships between the accounting data and the data to be used in the planning model. The collection of empirical evidence involves an experimental study and a related survey administered to the software users. From the experimental analysis, it emerges that the software, designed in accord-ance with a process of connection that is not completely automatic, stimulates the subjects involved in the planning path to seek solutions to manage the criticalities related to the phases of management, i.e. attribution, distribution, and analysis. The research of the above-mentioned solutions stimulates a process of integration of technical and accounting knowledge and knowledge/decision-making skills in-herent in the strategic management model.

Keywords: Business planning, Strategic management, Decision Support systems, Knowledge management, Insight, Judgement, Creativity, Experimental study

  1. Baldvinsdottir G., Mitchell F., Nørreklit H. (2010), Issues in the relationship between theory and practice in management accounting, Management Accounting Research, 21, pp. 79-82.
  2. Bozzolan S. (1997), Informazione e decisione. Il ruolo dei metodi e dei sistemi, in: Ferraris Franceschi R., Lo sviluppo dei sistemi intelligenti applicati a problemi economico-aziendali, Pisa, Il borghetto, pp. 15-86.
  3. Brunetti G., Coda V., Favotto F. (1984), Analisi, previsioni, simulazioni economico-finanziarie d’impresa, Milano, Etas.
  4. Cardoni A., Tompson G.H.J., Bartolacci F., Zanin F. (2018), Strategic planning for value creation in business networks: conceptual framework and theoretical proposals. Strategic planning for value creation in business networks: conceptual framework and theoretical proposals, Management Control, 1, pp. 17-44. DOI: 10.3280/MACO2018-001002
  5. Caserio C. (2015), Modelli d’azienda per il supporto decisionale e la generazione della conoscenza, 4, Torino, G. Giappichelli Editore.
  6. Castellano N. (2020), Meccanismi di previsione dei risultati per il controllo di gestione, in: Castellano N., Bartolacci F., Marasca S. (a cura di) Controllo di gestione. Pianificazione, programmazione e reporting, Torino, G. Giappichelli Editore.
  7. Castellano N. (2011), Modelli e misure di performance aziendale: analisi della letteratura e spunti di ricerca, Management Control, 1, pp. 41-63. DOI: 10.3280/MACO2011-001003
  8. Castellano N., Presti C., Del Gobbo R. (2017). Employing Big Data & Analytics in Decision-Making: Factors Affecting Managers’ Trustworthiness, in: The European Conference on Information Systems Management, Academic Conferences International Limited, pp. 37-46.
  9. Cinquini L., Miraglia R.A., Giannetti R. (2016), Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi, Management Control, 2, pp. 5-14. DOI: 10.3280/MACO2016-002001
  10. Coda V., Invernizzi G., Russo P. (2017), La strategia aziendale, Milano, McGraw Hill Education.
  11. Coda V. (2017), Relazioni di causa effetto tra strategia e risultati, in: Coda V., Invernizzi G., Russo P., La strategia aziendale, Milano, McGraw Hill Education, pp. 50-69.
  12. Gandomi A., Haider M. (2015), Beyond the hype: BD concepts, methods, and analytics, International Journal of Information Management, 35(2), pp. 137-144.
  13. Giannessi E. (1979), Appunti di Economia Aziendale, Pisa, Pacini Editore.
  14. Grant R.M., Baden-Fuller C. (2018), How to develop strategic management competency: Reconsidering the learning goals and knowledge requirements of the core strategy course, Academy of Management Learning & Education, 17(3), pp. 322-338.
  15. Heinrichs J.H., Lim J.S. (2003), Integrating web-based data mining tools with business models for knowledge management, Decision Support Systems, 35 (1), pp. 103-112.
  16. Invernizzi G., Molteni M.M. (1991), I bilanci preventivi nella formazione delle strategie d’impresa, Milano, Etas.
  17. Invernizzi G. (2017), Risorse e attività, in: Coda V., Invernizzi G., Russo P., La strategia aziendale, Milano, McGraw Hill Education, pp. 22-29.
  18. Mancini D. (2016), Accounting Information Systems in an Open Society. Emerging Trends and Issues, Management Control, 1, pp. 5-16. DOI: 10.3280/MACO2016-001001
  19. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8. DOI: 10.3280/MACO2015-003001
  20. Marchi L. (2020), Simulazioni per la pianificazione economico-finanziaria, in: Castellano N., Bartolacci F., Marasca S. (a cura di) Controllo di gestione. Pianificazione, programmazione e reporting, Torino, G. Giappichelli Editore.
  21. Marchi L., Caserio C. (2010). Generating knowledge by combining prediction models with information technology, in: Management of the Interconnected World, Belino, Springer.
  22. Nonaka I., Takeuchi H (1995), The Knowledge-Creating Company, Oxford.
  23. Paolini A. (1993), Il controllo strategico. Uno schema d’analisi, 15, Milano, Giuffrè.
  24. Paolini A. (2021), La pianificazione e il controllo strategico, in: Chiucchi M.S, Iacoviello G., Paolini A., Controllo di gestione: Strutture, processi, misurazioni, Torino, Giappichelli.
  25. Presti C. (2020), Un modello di pianificazione economico-finanziaria per le piccole imprese, in: Castellano N., Bartolacci F., Marasca S. (a cura di) Controllo di gestione. Pianificazione, programmazione e reporting, Torino, G. Giappichelli Editore.
  26. Quagli A. (1995), Introduzione allo studio della conoscenza in Economia Aziendale, Milano, Giuffrè.
  27. Riccaboni A., Busco C. (2004), Knowlwdge management e integrazione di culture: il ruolo del Controllo di gestione, in Knowledge management e successo Aziendale, Udine, Arti grafiche friulane, pp. 23-64.
  28. Russo P. (2017), Analisi di sensitività e strategia, in: Coda V., Invernizzi G., Russo P., La strategia aziendale, Milano, McGraw Hill Education, pp. 69-82.
  29. Schon D. A. (1983), The reflective practitioner: How professionals think in action, New York, Basic Books.
  30. Trucco S. (2016), Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers, Management Control, 1, pp. 91-104. DOI: 10.3280/MACO2016-001006
  31. Wren P.G., Daly M., Burstein F. (2021), Reconciling business intelligence, analytics and decision support systems: More data, deeper insight, Decision Support Systems, n. 7.

  • Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale Rosa Lombardi, in MANAGEMENT CONTROL 3/2021 pp.5
    DOI: 10.3280/MACO2021-003001

Claudia Presti, Nicola Castellano, Luciano Marchi, L’utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale in "MANAGEMENT CONTROL" 3/2021, pp 16-40, DOI: 10.3280/MACO2021-003002