The emerging role of Management Control to the evolution of Financial Reporting

Author/s Luciano Marchi, Sara Trucco
Publishing Year 2017 Issue 2017/3
Language Italian Pages 24 P. 55-78 File size 280 KB
DOI 10.3280/MACO2017-003005
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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.

Keywords: Management Control, Financial Reporting, Business Culture, Financial Performance, Non-Financial Performance

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