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Controllo e complessità. Il ruolo delle forme di rappresentazione per il governo di problemi complessi
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Filippo Zanin, Eugenio Comuzzi 
Anno di pubblicazione:  2016 Fascicolo: Lingua: Italiano 
Numero pagine:  26 P. 89-114 Dimensione file:  303 KB
DOI:  10.3280/MACO2016-002005
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This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings.


Keywords: Complexity, uncertainty, management control, visual representations, strategy maps

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  1. Management Control Systems in Complex Settings pp. 79 (ISBN:9781522539872)
  2. Management Control Systems in Complex Settings pp. 1 (ISBN:9781522539872)

Filippo Zanin, Eugenio Comuzzi, in "MANAGEMENT CONTROL" 2/2016, pp. 89-114, DOI:10.3280/MACO2016-002005

   

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