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Control and complexity. The role of the visual representations in complex settings
Journal Title: MANAGEMENT CONTROL 
Author/s: Filippo Zanin, Eugenio Comuzzi 
Year:  2016 Issue: Language: Italian 
Pages:  26 Pg. 89-114 FullText PDF:  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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Filippo Zanin, Eugenio Comuzzi, Control and complexity. The role of the visual representations in complex settings in "MANAGEMENT CONTROL" 2/2016, pp. 89-114, DOI:10.3280/MACO2016-002005

   

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