Control and complexity. The role of the visual representations in complex settings

Author/s Filippo Zanin, Eugenio Comuzzi
Publishing Year 2016 Issue 2016/2
Language Italian Pages 26 P. 89-114 File size 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, Controllo e complessità. Il ruolo delle forme di rappresentazione per il governo di problemi complessi in "MANAGEMENT CONTROL" 2/2016, pp 89-114, DOI: 10.3280/MACO2016-002005